Guidance note to Certifying Authorities on reporting on withdrawn amounts, recovered amounts, amounts to be recovered and amounts considered irrecoverable,

...applicable to programming period 2007-2013 and the remainder of the 2000-2006 programming period.

The purpose of this note is to provide to the Member States the following guidance:

For the programming period 2007-2013 for which the first annual statement should be submitted by 31 March 2010:  guidance on.the annual statement to be submitted under Article 20(2) of Regulation (EC) No 1828/2006  (hereafter "Regulation (EC) No 1828/2006"), on amounts withdrawn, recovered, pending recoveries and on irrecoverable amounts in the 2007-2013 programming period {sections 2 to 5). The relevant Articles are quoted in Annex 1 together with the new tables 1, 2 and 3 of Annex XI to Regulation (EC) No 1828/2006. Moreover, Annex 2 provides practical examples for the completion of the aforementioned tables.

For the programming period 2000-2006 for which the last annual statement on withdrawals, recoveries and pending recoveries should be submitted before 31 March 2010: Guidance on the arrangements for submission of the last annual statement, before the information required at closure, during the remaining period of implementation of 2000-2006 programmes; summary feedback on the reporting until to-date