Zakon o potvrđivanju izmena i dopuna sektorskog sporazuma između vlade republike srbije i evropske komisije o mehanizmima primene finansijske pomoći unije republici srbiji u okviru instrumenta za pretpristupnu pomoć u oblasti podrške programa ruralnog razvoja (IPARD III)
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Donosilac
Narodna skupština Republike Srbije
Član ARTICLE 49 Zakon o potvrđivanju izmena i dopuna sektorskog sporazuma između vlade republike srbije i evropske komisije o mehanizmima primene finansijske pomoći unije republici srbiji u okviru instrumenta za pretpristupnu pomoć u oblasti podrške programa ruralnog razvoja (IPARD III) – FORM AND CONTENT OF THE ACCOUNTING INFORMATION
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).
The IPARD Agency and the Accounting Body shall ensure that any amounts recovered are credited to the IPARD euro account within five working days of the date of recovery.