Commission Implementing Regulation (EU) 2020/879 of 23 June 2020 amending Implementing Regulation (EU) No 897/2014 as regards specific provisions to align the provisions for the implementation of cross-border cooperation programmes financed under the European Neighbourhood Instrument with specific measures in response to the COVID-19 pandemic

‘4 By way of derogation from paragraphs 1 and 2, and in accordance with Article 6(1), no co-financing of the Union contribution shall be required for expenditure incurred and paid as included in the programme annual accounts for the accounting year from 1 July 2020 to 30 June 2021.’;

‘1 Only activities linked to the closure of projects by beneficiaries in accordance with point (a)(iii) of Article 48(2) or linked to the closure of programmes under technical assistance may be carried out between 1 January 2024 and 30 September 2024.’;

‘1a For the purposes of paragraph 1, the COVID-19 pandemic shall constitute a duly justified case that the audit authority may invoke based on their professional judgement to use a non-statistical sampling method for the accounting year from 1 July 2019 to 30 June 2020.’;

‘4a By way of derogation to the procedure set out in paragraph 4, projects proposed for selection without a call for proposals under point (c) of paragraph 1 shall be assessed by the Commission on the basis of a project summary. The Commission shall notify its assessment to the managing authority within two months of the document submission date. This deadline may be extended where necessary. In case of a negative assessment the Commission shall notify the managing authority of its reasons.’;

‘2a Notwithstanding Article 19(1), expenditure shall not be eligible for the Union contribution, where it is paid after 31 December 2023.’;

‘3a By way of derogation from paragraph 3, costs of projects fostering crisis response capacities in the context of the COVID-19 pandemic shall be eligible as of 1 February 2020.’;

1 The managing authority shall submit the payment request of the final balance accompanied by the documents referred to in Article 68 and Article 77(5).

2 The final balance shall be paid no later than three months after the date of clearance of accounts of the final accounting year or one month after the date of acceptance of the final implementation report, whichever date is later.

3 Payment of the final balance for the programme in the final accounting year may exceed up to 10 % of the Union contribution for each thematic objective as laid down in the Commission implementing decision approving the programme. The Union contribution through payment of the final balance in the final accounting year shall not exceed the total Union contribution to each programme as laid down in the Commission implementing decision approving the programme.’;

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.