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Regulation (EU) 2022/2192 of the European Parliament and of the Council of 9 November 2022 laying down specific provisions for the 2014-2020 cooperation programmes supported by the European Neighbourhood Instrument and under the European territorial cooperation goal, following programme implementation disruption article 7 CELEX: 32022R2192 Functioning of the managing authority
1. Verifications carried out by the managing authority may be limited to administrative verifications, where on-the-spot project verifications are not possible. Where it is not possible to carry out any verifications, the related expenditure shall not be declared for clearance of accounts. 2. Notwithstanding paragraph 1, where an infrastructure component of a project was destroyed before verifications could be carried out, the related expenditure may be declared for clearance of accounts on the basis of a declaration of honour from the beneficiary stating that before its destruction the project corresponded to the content set out in invoices or documents of equivalent probative value. |