The ex-post verifications shall be carried out within five years of the date of final payment to the recipient, with the exception of commitments under the agri- environment-climate measure which are verified only during the 5-year period when the commitments are carried out. All investments shall be checked at least once during the five-year period.

The following expenditure shall not be eligible under the IPARD III programme:

the purchase of agricultural production rights, animals, except for animals for rearing endangered breeds supported under the agri-environment-climate commitments, annual plants and their planting;

investment in the tobacco sector;

investment in the hemp sector when products are not complying with the import conditions laid down in Article 189 of Regulation (EU) No 1308/2013;

support to production of alcoholic beverages, except for production of wine up to 15% of the alcoholic strength.

The amounts of the Union contribution recovered from recipients under the IPARD III programme during each reference period and the debts that have not been collected within two years of their registration in the debtors’ ledger as referred to in Article 49(6) of this Agreement shall be deducted by the Commission from the amount to be paid in respect of the payment request for that period in accordance with Article 50 of this Agreement.

Serbia shall set up, in respect of the IPARD III programme, a system for the recognition of all amounts due and for the recording in a debtors' ledger of all such debts, including irregularities prior to their receipt. Without prejudice to Article 43(5) or any national provisions concerning recovery of debts, any financial contribution charged to the Union with respect to these sums, including irregularities, shall be written off at the end of the second year following its registration in the debtors' ledger. These sums shall be reported as written off in the annual accounts of the period concerned and will be deducted by the Commission as provided for in Article 41(2).

Notwithstanding Article 8 of this Agreement(4), in combination with Clause 6a(5) of Annex A to the FFPA, the IPARD III monitoring committee may, following consultation with the IPARD Managing Authority and the IPARD Agency, propose to the IPARD Managing Authority for submission to the Commission, with a copy to the NIPAC and the NAO, amendments or reviews of the IPARD III programme to ensure the achievements of the programme's objectives and enhance the efficiency of the assistance provided.

For the purposes of Article 54 of the FFPA, evaluations shall aim to improve the quality, effectiveness and consistency of the assistance from Union funds and the strategy and implementation of the IPARD III programme.

Ex-ante evaluation shall form part of drawing up of the IPARD III programme and aim to optimise the allocation of budgetary resources and improve programming quality. It shall identify and appraise medium and long-term needs, the goals to be achieved, the results expected, the quantified targets, the Union value-added, the extent to which the objectives, have been taken into account in accordance with Article 16(7) of the FFPA, the lessons learned and the quality of the procedures for implementation, programme monitoring, evaluation and financial management.

Naknadne (ex-post) kontrole se vrše u roku od pet godina od datuma konačne isplate korisniku, s izuzetkom obaveza u okviru mere agro-ekološko-klimatskih aktivnosti, koje se proveravaju isključivo tokom petogodišnjeg perioda u kojem se obaveze sprovode. Sve investicije moraju se kontrolisati najmanje jednom tokom perioda od pet godina.

Sledeći troškovi nisu prihvatljivi u okviru IPARD III programa:

kupovina prava u vezi sa poljoprivrednom proizvodnjom, životinjama, osim životinja za uzgoj ugroženih rasa koje se podržavaju u okviru agro-ekološko- klimatskih obaveza, jednogodišnjim biljkama i njihovom sadnjom;

nabavka kombajna i vozila, osim specijalizovanih vozila koja su direktno povezana sa ciljevima podržane investicije u skladu sa IPARD III programom;

investicije u sektor duvana;

investicije u sektor industrijske konoplje kada proizvodi ne ispunjavaju uslove za uvoz utvrđene u članu 189. Regulative (EU) br. 1308/2013;

podrška proizvodnji alkoholnih pića, osim proizvodnje vina sa sadržajem alkohola do 15%.

Iznosi doprinosa Unije nadoknađeni od korisnika u okviru IPARD III programa tokom svakog referentnog perioda i dugovi koji nisu naplaćeni tokom dve godine od trenutka kada su evidentirani u knjizi dužnika, kako je navedeno u članu 49(6) ovog Sporazuma, biće oduzeti od strane Komisije od iznosa koji treba da se isplati u vezi sa zahtevom za plaćanje za taj period, u skladu sa članom 50. ovog Sporazuma.

Republika Srbija uspostavlja, u pogledu IPARD III programa, sistem za prepoznavanje svih dospelih iznosa i za upis u knjigu dužnika svih takvih dugova, uključujući nepravilnosti pre prijema istih. Ne dovodeći u pitanje član 43(5) ili bilo koje nacionalne odredbe u vezi sa povraćajem dugova, svaki finansijski doprinos zaračunat Uniji u vezi sa navedenim iznosima, uključujući nepravilnosti, otpisuje se na kraju druge godine nakon upisa u knjigu dužnika. Ovi iznosi se evidentiraju kao otpisani u godišnjim finansijskim izveštajima za relevantni period i Komisija ih odbija kako je predviđeno članom 41(2).

Bez obzira na odredbe člana 8. ovog sporazuma, u kombinaciji sa odredbom 6a(5) Aneksa A FFPA, IPARD III Odbor za praćenje može, nakon savetovanja sa IPARD Upravljačkim telom i IPARD agencijom, predložiti IPARD Upravljačkom telu da podnese Komisiji, uz primerke za NIPAK i NAO, izmene i dopune ili pregled IPARD III programa kako bi se osiguralo postizanje ciljeva programa i poboljšala efikasnost pružene pomoći.

U svrhu člana 54. FFPA, vrednovanja imaju za cilj poboljšanje kvaliteta, delotvornosti i doslednosti pomoći iz fondova Unije i strategije i sprovođenja IPARD III programa.

Prethodno (ex-ante) vrednovanje čini sastavni deo izrade IPARD III programa u cilju optimizacije raspodele budžetskih sredstava i poboljšanja kvaliteta programiranja. Identifikuje i ocenjuje srednjoročne i dugoročne potrebe, ciljeve koje treba postići, očekivane rezultate, kvantifikovane ciljeve, dodatu vrednost Unije, opseg u kojem su ciljevi, u skladu sa članom 16(7) FFPA, uzeti u obzir, stečena znanja i kvalitet postupaka za sprovođenje, praćenje programa, vrednovanje i finansijsko upravljanje.