1.

The accounts referred to in point (a) of the first subparagraph of Article 59(5) of the Financial Regulation shall be submitted to the Commission for each operational programme. The accounts shall cover the accounting year and shall include the following: the total amount of eligible public expenditure entered into the accounting systems of the certifying authority which has been included in payment applications submitted to the Commission, in accordance with Article 41 and Article 45(2), by 31 July following the end of the accounting year, the total amount of the corresponding eligible public expenditure incurred in implementing operations, and the total amount of corresponding payments made to beneficiaries under Article 42(2); the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year and the irrecoverable amounts; a reconciliation between the expenditure stated pursuant to point (a) and the expenditure declared in respect of the same accounting year in payment applications, accompanied by an explanation of any differences.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.