### a single audit authority should be responsible for carrying out all functions listed in article 116 of regulation no [ … ] / 2012 [ cpr ] in order to ensure uniform standards across the whole programme area . where this is not possible , a group of auditors should be able to assist the programme audit authority . ### a single audit authority should be responsible for carrying out all functions devolved upon them under regulation no [ . . . ] / 2012 [ cpr ] in order to ensure uniform standards across the whole programme area . where this is not possible , a group of auditors should be able to assist the programme audit authority .


### a clear chain of financial liability in respect of recovery for irregularities should be established , from beneficiaries to lead beneficiary to the managing authority to the commission . provision should be made for liability of member states where no recovery can be obtained . ### a clear chain of financial liability in respect of recovery for irregularities should be established , from beneficiaries to lead beneficiary to the managing authority to the commission . provision should be made for liability of member states where no recovery may be obtained .


### based on the experience from the 2007 - 2013 programming period , an explicit derogation should be established for the conversion of expenditure incurred in a currency other than the euro , by applying the conversion rate at a date as close to the point in time of the expenditure as possible . financing plans , reports and accounts concerning joint cooperation operations should in any event only be submitted in euro to the joint secretariat , the programme authorities and the monitoring committee . the correctness of conversion should be verified . ### based on the experience from the 2007 - 2013 programming period , an explicit derogation should be established for the conversion of expenditure incurred in a currency other than the euro , by applying the monthly conversion rate at a date as close to the point in time of the expenditure as possible or in the month in which the expenditure was submitted for verification . financing plans , reports and accounts concerning joint cooperation operations should only be submitted in euro to the joint secretariat , the programme authorities and the monitoring committee . the correctness of conversion should be verified .


### in order to set out specific eligibility rules , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of the content and scope set out in article 17 . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### in order to set out specific rules for eligibility of expenditure , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of specific rules on eligibility of expenditure for cooperation programmes . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and to the council .


### it also lays down the provisions necessary to ensure effective implementation , financial management and control of operational programmes under the european territorial cooperation goal , including when third countries participate in such cooperation programmes . ### it also lays down the provisions necessary to ensure effective implementation , monitoring , financial management and control of operational programmes under the european territorial cooperation goal , including when third countries participate in such cooperation programmes .


### article 2 components of the european territorial cooperation goal under the european territorial cooperation goal , the erdf shall support : cross - border cooperation between adjacent regions to promote integrated regional development between neighbouring land and maritime border regions from two or more member states or between neighbouring border regions from at least one member state and one third country on external borders of the union other than those covered by programmes under the external financial instruments of the union ; transnational cooperation over larger transnational territories , involving national , regional and local authorities and also covering maritime cross - border cooperation in cases not covered by cross - border cooperation , with a view to achieving a higher degree of territorial integration of those territories , thus contributing to territorial cohesion across the union ; interregional cooperation to reinforce the effectiveness of cohesion policy by promoting : exchange of experience on thematic objectives among partners throughout the union on the identification and dissemination of good practice with a view to its transfer to operational programmes under the investment for growth and jobs goal ; exchange of experience concerning the identification , transfer and dissemination of good practice on sustainable urban and rural development ; exchange of experience concerning the identification , transfer and dissemination of good practice and innovative approaches in relation to actions concerning territorial cooperation and to the use of egtcs ; analysis of development trends in relation to the aims of territorial cohesion and harmonious development of the european territory through studies , data collection and other measures . ### article 2 components of the european territorial cooperation goal under the european territorial cooperation goal , the erdf shall support the following components : cross - border cooperation between adjacent regions to promote integrated regional development between neighbouring land and maritime border regions from two or more member states or between neighbouring border regions from at least one member state and one third country on external borders of the union other than those covered by programmes under the external financial instruments of the union ; transnational cooperation over larger transnational territories , involving national , regional and local partners and also covering maritime cross - border cooperation in cases not covered by cross - border cooperation , with a view to achieving a higher degree of territorial integration of those territories ; interregional cooperation to reinforce the effectiveness of cohesion policy by promoting : exchange of experience focusing on thematic objectives among partners throughout the union , including in relation to the development of regions referred to in article 174 of the treaty of the functioning of the european union on the identification and dissemination of good practice with a view to its transfer principally to operational programmes under the investment for growth and jobs goal but also , where relevant , to programmes under the european territorial cooperation goal ; exchange of experience concerning the identification , transfer and dissemination of good practice on sustainable urban development , including urban - rural linkages ; exchange of experience concerning the identification , transfer and dissemination of good practice and innovative approaches in relation to the implementation of territorial cooperation programmes and actions as well as to the use of egtcs ; analysis of development trends in relation to the aims of territorial cohesion , including territorial aspects of economic and social cohesion , and harmonious development of the european territory through studies , data collection and other measures .


### when submitting draft cross - border cooperation programmes , member states may request that additional nuts level 3 regions adjacent to those listed in the decision referred to in the second subparagraph are added to a given cross - border area and shall give reasons for the request . ### when submitting draft cross - border cooperation programmes , member states may request that additional nuts level 3 regions adjacent to those listed in the decision referred to in the second subparagraph are added to a given cross - border area and shall give reasons for the request . in order to take account of euroregions and working communities , if their projects are structured for the border region , a nuts level 2 geographical scope may be applied exceptionally to a particular cross - border region .


### article 3 geographical coverage for cross - border cooperation , the regions to be supported shall be the nuts level 3 regions of the union along all internal and external land borders other than those covered by programmes under the external financial instruments of the union , and all nuts level 3 regions of the union along maritime borders separated by a maximum of 150 km , without prejudice to potential adjustments needed to ensure the coherence and continuity of cooperation programme areas established for the 2007 - 2013 programming period . the commission shall adopt the list of cross - border areas to receive support , broken down by cooperation programme , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . that list shall also specify those nuts level 3 regions in the union taken into account for the erdf allocation to cross - border cooperation on all internal and those external borders covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 [ the eni regulation ] and ipa pursuant to regulation no [ … ] / 2012 the ipa regulation ] . when submitting draft cross - border cooperation programmes , member states may request that additional nuts level 3 regions adjacent to those listed in the decision referred to in the second subparagraph are added to a given cross - border area and shall give reasons for the request . 2 . without prejudice to article 19 and , cross - border cooperation programmes may cover regions from norway , switzerland , liechtenstein , andorra , monaco and san marino and third countries or territories neighbouring outermost regions . such regions shall be nuts level 3 equivalent regions . 3 . for transnational cooperation , the commission shall adopt the list of transnational areas to receive support , broken down by cooperation programme and covering nuts level 2 regions while ensuring the continuity of such cooperation in larger coherent areas based on previous programmes , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . when submitting draft transnational cooperation programmes , member states may request that additional nuts level 2 regions adjacent to those listed in the decision referred to in the first subparagraph are added to a given transnational cooperation area and shall give reasons for the request . 4 . without prejudice to article 19 and , transnational cooperation programmes may cover regions from the following third countries or territories : the third countries or territories listed or referred to in paragraph 2 ; and the faroe islands and greenland . without prejudice to article 19 and , transnational cooperation programmes may also cover regions from third countries covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 , including the relevant regions of the russian federation , and ipa pursuant to regulation no [ … ] / 2012 . annual appropriations corresponding to the support of the eni and ipa to these programmes will be made available , provided that the programmes adequately address the relevant external cooperation objectives . such regions shall be nuts level 2 regions or equivalent regions . 5 . for interregional cooperation , support from the erdf shall cover the entire territory of the union . without prejudice to article 19 and , interregional cooperation programmes may cover the whole or part of the territory of third countries referred to in paragraph 4 and . 6 . for information purposes , regions of third countries or territories referred to in paragraphs 2 and 4 shall be mentioned in the lists referred to in paragraphs 1 and 3 . ### article 3 geographical coverage for cross - border cooperation , the regions to be supported shall be the nuts level 3 regions of the union along all internal and external land borders other than those covered by programmes under the external financial instruments of the union , and all nuts level 3 regions of the union along maritime borders separated by a maximum of 150 km , without prejudice to potential adjustments needed to ensure the coherence and continuity of cooperation programme areas established for the 2007 - 2013 programming period . the commission shall adopt a decision , by means of implementing acts , on the list of cross - border areas to receive support , broken down by cooperation programme . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . that list shall also specify those nuts level 3 regions in the union taken into account for the erdf allocation to cross - border cooperation on all internal and those external borders covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 [ the eni regulation ] and ipa pursuant to regulation no [ … ] / 2012 the ipa regulation ] . when submitting draft cross - border cooperation programmes , member states , in duly justified cases , and , in order to ensure the coherence of cross border areas , may request that additional nuts level 3 regions are included to those listed in the decision referred to in the second subparagraph . at the request of those member states concerned , in order to facilitate cross border cooperation on maritime borders for outermost regions , and without prejudice to the provisions of the first subparagraph , the commission may include in the decision referred to in the second subparagraph as cross border areas which may receive support from the corresponding allocation of those member states , nuts level 3 regions in outermost regions along maritime borders separated by more than 150 km . 2 . without prejudice to article 19 and , cross - border cooperation programmes may cover regions from norway , switzerland , liechtenstein , andorra , monaco and san marino and third countries or territories neighbouring outermost regions . such regions shall be nuts level 3 equivalent regions . 3 . for transnational cooperation , the commission shall adopt a decision , by means of implementing acts , on the list of transnational areas to receive support , broken down by cooperation programme and covering nuts level 2 regions while ensuring the continuity of such cooperation in larger coherent areas based on previous programmes , taking account of macro - regional and sea - basin strategies , where appropriate . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . when submitting draft transnational cooperation programmes , member states may request that additional nuts level 2 regions adjacent to those listed in the decision referred to in the first subparagraph are added to a given transnational cooperation area and shall give reasons for the request . 4 . without prejudice to article 19 and , transnational cooperation programmes may cover regions from the following third countries or territories : the third countries or territories listed or referred to in paragraph 2 ; and the faroe islands and greenland . without prejudice to article 19 and , transnational cooperation programmes may also cover regions from third countries covered by the external financial instruments of the union , such as eni pursuant to regulation no [ … ] / 2012 , including the relevant regions of the russian federation , and ipa pursuant to regulation no [ … ] / 2012 . annual appropriations corresponding to the support of the eni and ipa to these programmes will be made available , provided that the programmes adequately address the relevant external cooperation objectives . such regions shall be nuts level 2 equivalent regions . 5 . for interregional cooperation , support from the erdf shall cover the entire territory of the union . without prejudice to article 19 and , interregional cooperation programmes may cover the whole or part of the territory of third countries referred to in paragraph 4 and . 6 . for information purposes , regions of third countries or territories referred to in paragraphs 2 and 4 shall be mentioned in the lists referred to in paragraphs 1 and 3 . 6 a . in duly justified cases , to increase the efficiency of programme implementation , the outermost regions may combine in a single programme for territorial cooperation , the amounts of the erdf allocated for cross - border and transnational cooperation as referred to in the paragraphs above , including the additional allowance of article 4 , respecting the applicable rules for each of these allocations .


### article 4 resources for european territorial cooperation resources for the european territorial cooperation goal shall amount to 3 , 48 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 and set out in article 83 of regulation no [ &#8230 ; / 2012 [ cpr ] and shall be allocated as follows : 73 , 24 % for cross - border cooperation ; 20 , 78 % for transnational cooperation ; 5 , 98 % for interregional cooperation . 2 . cooperation programmes involving the outermost regions shall receive not less than 150% of the erdf support they received in the 2007 - 2013 period . in addition , eur 50 000 000 from the allocation for interregional cooperation shall be set aside for outermost regions ' cooperation . concerning thematic concentration , article 5 applies to this additional allocation . 3 . the commission shall adopt a single decision setting out the list of all cooperation programmes and indicating the amounts of the total erdf support per programme and of the 2014 allocation per programme by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . population in the areas referred to in the 3rd sub - paragraph of article 3 and the first sub - paragraph of article shall be used as the criterion for the annual breakdown by member state . 4 . the support from the erdf to cross - border and sea - basin programmes under eni and to the cross - border programmes under ipa shall be established by the commission and the member states concerned . 5 . support from the erdf to each cross - border and sea - basin programme under eni and ipa shall be granted provided that at least equivalent amounts are provided by eni and ipa . this equivalence shall be subject to a maximum amount set out in the eni regulation or the ipa regulation . 6 . the annual appropriations corresponding to the support from the erdf to programmes under eni and ipa shall be entered in the relevant budget lines of those instruments with the 2014 budgetary exercise . 7 . in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . if by 30 june 2017 , there are still programmes under the cross - border and sea - basin programmes under eni and ipa which have not been submitted to the commission , the entire support from the erdf mentioned in paragraph 4 for the remaining years up to 2020 shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . 8 . cross - border and sea basin programmes referred to in paragraph 4 that have been adopted by the commission shall be discontinued if : none of the partner countries covered by the programme have signed the relevant financing agreement by the deadline established in regulation no . / 2012 [ the eni regulation ] or regulation no . / 2012 [ ipa ] ; or the programme cannot be implemented owing to problems arising in relations between the participating countries . in such event , the support from the erdf mentioned in paragraph 4 corresponding to annual instalments not yet committed shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates , at its request . ### article 4 resources for european territorial cooperation1 resources for the european territorial cooperation goal shall amount to 7 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 and set out in article 83 of regulation no [ &#8230 ; / 2012 [ cpr ] and shall be allocated as follows : 74 , 05 % for cross - border cooperation ; 20 , 36 % for transnational cooperation ; 5 , 59 % for interregional cooperation . 2 . the outermost regions shall be allocated for programmes under the etc goal not less than 150% of the erdf support they received in the 2007 - 2013 period for cooperation programmes . in addition , eur 50 000 000 from the allocation for interregional cooperation shall be set aside for outermost regions ' cooperation . concerning thematic concentration , article 5 applies to this additional allocation . 3 . the commission shall communicate to each member state its share of the global amounts for cross - border and transnational cooperation as referred to in paragraph 1 and , broken down by year . population in the areas referred to in the 2nd sub - paragraph of article 3 and the 1st sub - paragraph of article 3 shall be used as the criterion for this breakdown by member state . based on the amounts communicated , each member state shall inform the commission whether and how it has used the transfer possibility provided for in article 4bis and the resulting distribution of funds among the cross - border and transnational programmes the member state participates in . the commission shall , on the basis of the information provided by member states , adopt a decision setting out a list of all cooperation programmes and indicating the global amount of the total erdf support for each programme by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . 4 . the contribution from the erdf to cross - border and sea - basin programmes under eni and to the cross - border programmes under ipa shall be established by the commission and the member states concerned . the erdf contribution established for each member state shall not subsequently be reallocated between the member states concerned . 5 . support from the erdf to each cross - border and sea - basin programme under eni and ipa shall be granted provided that at least equivalent amounts are provided by eni and ipa . this equivalence shall be subject to a maximum amount set out in the eni regulation or the ipa regulation . 6 . the annual appropriations corresponding to the support from the erdf to programmes under eni and ipa shall be entered in the relevant budget lines of those instruments with the 2014 budgetary exercise . 7 . in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa , and which has not been re - allocated to another programme submitted under the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participate . if by 30 june 2017 , there are still programmes under the cross - border and sea - basin programmes under eni and ipa which have not been submitted to the commission , the entire support from the erdf mentioned in paragraph 4 for the remaining years up to 2020 , which has not been reallocated to another adopted programme under the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . 8 . cross - border and sea basin programmes referred to in paragraph 4 that have been adopted by the commission shall be discontinued , or the allocation to the programme shall be reduced , in accordance with the applicable rules and procedures , in particular , if none of the partner countries covered by the programme have signed the relevant financing agreement by the deadline established in regulation no . / 2012 [ the eni regulation ] or regulation no . / 2012 [ ipa ] ; or the programme cannot be implemented as planned owing to problems arising in relations between the participating countries . in such event , the support from the erdf mentioned in paragraph 4 corresponding to annual instalments not yet committed , or annual instalments committed and de - committed totally or partially during the same budgetary year , which have not been re - allocated to another programme of the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates , at its request . 8 a . the commission shall provide an annual summary of the financial implementation of cross - border and sea - basin programmes under eni and of cross - border programmes under ipa to which the erdf contributes in accordance with this article to the committee established under article 143 of regulation no . . . / 2013 [ cpr ] . __________ 1 budget figures to be inserted once agreement is reached on multi annual financial framework 2014 - 2020 and on cpr article 84 2 3 4 5 the figures are subject to the global resources available for the cohesion policy during the period 2014 to 2020


### article 4 resources for european territorial cooperation resources for the european territorial cooperation goal shall amount to 3 , 48 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 and set out in article 83 of regulation no [ &#8230 ; / 2012 [ cpr ] and shall be allocated as follows : 73 , 24 % for cross - border cooperation ; 20 , 78 % for transnational cooperation ; 5 , 98 % for interregional cooperation . 2 . cooperation programmes involving the outermost regions shall receive not less than 150% of the erdf support they received in the 2007 - 2013 period . in addition , eur 50 000 000 from the allocation for interregional cooperation shall be set aside for outermost regions ' cooperation . concerning thematic concentration , article 5 applies to this additional allocation . 3 . the commission shall adopt a single decision setting out the list of all cooperation programmes and indicating the amounts of the total erdf support per programme and of the 2014 allocation per programme by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . population in the areas referred to in the 3rd sub - paragraph of article 3 and the first sub - paragraph of article shall be used as the criterion for the annual breakdown by member state . 4 . the support from the erdf to cross - border and sea - basin programmes under eni and to the cross - border programmes under ipa shall be established by the commission and the member states concerned . 5 . support from the erdf to each cross - border and sea - basin programme under eni and ipa shall be granted provided that at least equivalent amounts are provided by eni and ipa . this equivalence shall be subject to a maximum amount set out in the eni regulation or the ipa regulation . 6 . the annual appropriations corresponding to the support from the erdf to programmes under eni and ipa shall be entered in the relevant budget lines of those instruments with the 2014 budgetary exercise . 7 . in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . if by 30 june 2017 , there are still programmes under the cross - border and sea - basin programmes under eni and ipa which have not been submitted to the commission , the entire support from the erdf mentioned in paragraph 4 for the remaining years up to 2020 shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . 8 . cross - border and sea basin programmes referred to in paragraph 4 that have been adopted by the commission shall be discontinued if : none of the partner countries covered by the programme have signed the relevant financing agreement by the deadline established in regulation no . / 2012 [ the eni regulation ] or regulation no . / 2012 [ ipa ] ; or the programme cannot be implemented owing to problems arising in relations between the participating countries . in such event , the support from the erdf mentioned in paragraph 4 corresponding to annual instalments not yet committed shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates , at its request . ### article 4 resources for european territorial cooperation resources for the european territorial cooperation goal shall amount to 7 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 and set out in article 83 of regulation no [ . . . / 2012 [ cpr ] ) and shall be allocated as follows : 73 , 24 % for cross - border cooperation ; 20 , 78 % for transnational cooperation ; 5 , 98 % for interregional cooperation . 2 . the outermost regions shall be allocated for programmes under the etc goal not less than 150% of the erdf support they received in the 2007 - 2013 period for cooperation programmes . in addition , eur 50 000 000 from the allocation for interregional cooperation shall be set aside for outermost regions ' cooperation . concerning thematic concentration , article 5 applies to this additional allocation . 3 . the commission shall communicate to each member state its share of the global amounts for cross - border and transnational cooperation as referred to in paragraph 1 and , broken down by year . population in the areas referred to in the 2nd sub - paragraph of article 3 and the 1st sub - paragraph of article 3 shall be used as the criterion for this breakdown by member state . based on the amounts communicated , each member state shall inform the commission whether and how it has used the transfer possibility provided for in article 4bis and the resulting distribution of funds among the cross - border and transnational programmes the member state participates in . the commission shall , on the basis of the information provided by member states , adopt a decision setting out a list of all cooperation programmes and indicating the global amount of the total erdf support for each programme by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . 4 . the contribution from the erdf to cross - border and sea - basin programmes under eni and to the cross - border programmes under ipa shall be established by the commission and the member states concerned . the erdf contribution established for each member state shall not subsequently be reallocated between the member states concerned . 5 . support from the erdf to each cross - border and sea - basin programme under eni and ipa shall be granted provided that at least equivalent amounts are provided by eni and ipa . this equivalence shall be subject to a maximum amount set out in the eni regulation or the ipa regulation . 6 . the annual appropriations corresponding to the support from the erdf to programmes under eni and ipa shall be entered in the relevant budget lines of those instruments with the 2014 budgetary exercise . 7 . in 2015 and 2016 , the annual contribution from the erdf to the programmes under eni and ipa for which no programme has been submitted to the commission by 30 june under the cross - border and sea - basin programmes under eni and ipa , and which has not been re - allocated to another programme submitted under the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participate . if by 30 june 2017 , there are still programmes under the cross - border and sea - basin programmes under eni and ipa which have not been submitted to the commission , the entire support from the erdf mentioned in paragraph 4 for the remaining years up to 2020 , which has not been re - allocated to another adopted programme under the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates . 8 . cross - border and sea basin programmes referred to in paragraph 4 that have been adopted by the commission shall be discontinued , or the allocation to the programme shall be reduced , in accordance with the applicable rules and procedures , in particular , if : none of the partner countries covered by the programme have signed the relevant financing agreement by the deadline established in regulation no . / 2012 [ the eni regulation ] or regulation no . / 2012 [ ipa ] ; or the programme cannot be implemented as planned owing to problems arising in relations between the participating countries . in such event , the support from the erdf mentioned in paragraph 4 corresponding to annual instalments not yet committed , or annual instalments committed and de - committed totally or partially during the same budgetary year , which have not been re - allocated to another programme of the same category of external cooperation programmes , shall be allocated to the internal cross - border cooperation programmes under paragraph 1 in which the member state concerned participates , at its request . 8 a . the commission shall provide an annual summary of the financial implementation of cross - border and sea - basin programmes under eni and of cross - border programmes under ipa to which the erdf contributes in accordance with this article to the committee established under article 143 of regulation no . . . / 2013 [ cpr ] . __________ 1 2 3 4 the figures are subject to the global resources available for the cohesion policy during the period 2014 to 2020


### article 5 thematic concentration the thematic objectives referred to in article 9 of regulation no [ … ] / 2012 [ the cpr ] shall be concentrated as follows : up to 4 thematic objectives shall be selected for each cross - border cooperation programme ; up to 4 thematic objectives shall be selected for each transnational cooperation programme ; all thematic objectives may be selected for interregional cooperation programmes pursuant to article 2 . ### article 5 thematic concentration at least 80% of the erdf allocation to each cross - border cooperation and transnational programme shall be concentrated on up to 4 thematic objectives set out in article 9 of regulation no [ . . . ] / 2012 [ the cpr ] ; 2 . all thematic objectives may be selected for interregional cooperation programmes pursuant to article 2 .


### in addition to article 5 of regulation no [ … ] / 2012 [ the erdf regulation ] , the erdf shall support the sharing of human resources , facilities and infrastructures across borders under the different investment priorities , as well as the following investment priorities within the thematic objectives : ### the erdf shall , within its scope as set out in article 3 of regulation no / 2012 , contribute to the thematic objectives set out in article 9 of regulation no / 2013 through joint action under cross - border , transnational and interregional cooperation programmes . in addition to the investment priorities set out in article 5 of regulation no [ . . . ] / 2012 [ the erdf regulation ] , the erdf may also support the following investment priorities within the thematic objectives indicated for the respective etc components :


### under cross - border cooperation : integrating cross - border labour markets , including cross - border mobility , joint local employment initiatives and joint training ; promoting gender equality and equal opportunities across borders , as well as promoting social inclusion across borders ; developing and implementing joint education and training schemes ; promoting legal and administrative cooperation and cooperation between citizens and institutions ; ### 1 a . under cross - border cooperation : promoting employment and supporting labour mobility through : integrating cross - border labour markets , including cross - border mobility , joint local employment initiatives , information and advisory services and joint training ; promoting social inclusion and combating poverty through : promoting gender equality , equal opportunities , and the integration of communities across borders ; investing in skills , education and lifelong learning through : developing and implementing joint education , vocational training and training schemes ; enhancing institutional capacity and an efficient public administration through : promoting legal and administrative cooperation and cooperation between citizens and institutions .


### a cooperation programme shall consist of priority axes . a priority axis shall concern one fund , shall correspond to a thematic objective and comprise one or more investment priorities of that thematic objective in line with articles 5 and 6 of this regulation . ### a cooperation programme shall consist of priority axes . a priority axis , shall correspond without prejudice to article 52 of regulation no . . . . / 2013 [ cpr ] to a thematic objective and comprise one or more investment priorities of that thematic objective in line with articles 5 and 6 of this regulation . where appropriate and in order to increase the impact and effectiveness in a thematically coherent integrated approach to pursuing the objectives of the union strategy for smart , sustainable , and inclusive growth , a priority axis may in duly justified cases , combine one or more complementary investment priorities from different thematic objectives in order to achieve their maximum contribution to a priority axis .


### a cooperation programme shall set out : a strategy for the cooperation programme ' s contribution to the union strategy of smart , sustainable and inclusive growth including : an identification of the needs addressing the challenges as regards the programme area as a whole ; a justification of the choice of thematic objectives and corresponding investment priorities , having regard to the common strategic framework and the results of the ex ante evaluation ; for each priority axis : the investment priorities and corresponding specific objectives ; the common and specific output and result indicators , with where appropriate a baseline value and a quantified target value ; a description of actions to be supported including the identification of the main target groups , specific territories targeted and types of beneficiaries where appropriate and the planned use of financial instruments ; the corresponding categories of intervention based on a nomenclature adopted by the commission by means of implementing acts in accordance with the examination procedure referred to in article 30 and an indicative breakdown of the programmed resources ; ### a cooperation programme shall contribute to the union strategy for smart , sustainable and inclusive growth and to the achievement of economic , social and territorial cohesion and shall set out : a justification of the choice of thematic objectives , corresponding investment priorities and financial allocations , having regard to the common strategic framework ; based on an analysis of the situation of [ . . . ] the programme area as a whole in terms of needs and the strategy chosen in response , addressing where appropriate missing links in cross - border infrastructure , taking into account the results of the ex ante evaluation ; for each priority axis other than technical assistance : the investment priorities and corresponding specific objectives ; in order to strengthen the result - orientation of the programming , the expected results for the specific objectives , and the corresponding result indicators , with a baseline value and a target value where appropriate quantified , in accordance with article 15 ; a description of the type and examples of actions to be supported under each investment priority and their expected contribution to the specific objectives referred to in point , including the guiding principles for the selection of operations and , where appropriate , the identification of the main target groups , specific territories targeted and types of beneficiaries and the planned use of financial instruments and major projects ; the common and specific output indicators , including the quantified target value , which are expected to contribute to the results , in accordance with article 15 , for each investment priority ; identification of implementation steps and financial and output indicators to act as milestones and targets for the performance framework in accordance with article 19 and annex of regulation no . / 2012 [ cpr ] ; where appropriate a summary of the planned use of technical assistance including , where necessary , actions to reinforce the administrative capacity of authorities involved in the management and control of the programmes and beneficiaries and where necessary actions for the enhancement of the administrative capacity of relevant partners to participate in the implementation of the programmes ; the corresponding categories of intervention based on a nomenclature adopted by the commission by means of implementing acts in accordance with the examination procedure referred to in article 30 and an indicative breakdown of the programmed resources ; for each priority axis concerning technical assistance : specific objectives ; the expected results for each specific objective , and , where objectively justified given the content of the actions , the corresponding result indicators , with a baseline value and a target value , in accordance with art . 15 ; a description of actions to be supported and their expected contribution to the specific objectives referred to in point ; the output indicators which are expected to contribute to the results ; the corresponding categories of intervention based on a nomenclature adopted by the commission by means of implementing acts in accordance with the examination procedure referred to article 143 of regulation no … / 2013 [ cpr ] , and an indicative breakdown of the programmed resources ; point shall not apply where the union contribution to the priority axis or axes concerning technical assistance in an operational programme does not exceed eur 15 000 000 ;


### the contribution to the integrated strategy for territorial development set out in the partnership contract including ; ### 2 a . the cooperation programme shall describe , taking into account its content and objectives , the integrated approach to territorial development , including in respect of areas referred to in article 174 tfeu , having regard to the partnership agreements of the participating member states and showing how it contributes to the accomplishment of the programme objectives and expected results , specifying ; where appropriate , the following ;


### the mechanisms that ensure coordination between the funds , the eafrd , the emff and other union and national funding instruments and with the european investment bank ; ### the mechanisms that ensure an effective coordination between the funds , the eafrd , the emff and other union and national funding instruments , including the coordination and possible combination with cef , eni , edf , and ipa , and with the european investment bank , taking into account the provisions set out in annex i to regulation no … / 2013 [ cpr ] ; where member states and third countries or territories participate in cooperation programmes that include the use of erdf appropriations for outermost regions and resources from the edf , coordination mechanisms at the appropriate level to facilitate effective coordination in the use of these resources ;


### where appropriate , the list of cities where integrated actions for sustainable urban development are to be implemented and the indicative annual allocation of the erdf support for these actions ; ### the principles for identifying the urban areas where integrated actions for sustainable urban development are to be implemented and the indicative allocation of the erdf support for these actions ,


### the identification of the areas in which community - led local development will be implemented ; ### the approach to the use of community - led local development instruments and the principles for identifying the areas where it will be implemented ;


### the actions taken to involve the partners in the preparation of the cooperation programme , and the role of the partners in the implementation , monitoring and evaluation of the cooperation programme ; ### the actions taken to involve the partners referred to in article 5 of regulation no … / 2013 [ cpr ] in the preparation of the cooperation programme , and the role of these partners in the preparation and implementation [ . . . ] , of the cooperation programme , including their involvement in the monitoring committee ;


### a list of major projects for which the estimated start date for the execution of the main works is before 1 january 2018 ; ### a list of major projects for which the implementation is planned during the programming period ;


### a financing plan containing two tables : a table specifying for each year , in accordance with articles 53 , 110 and 111 of regulation no . / 2012 [ cpr ] , the amount of the total financial appropriation envisaged for the support from the erdf ; a table specifying , for the whole programming period , for the cooperation programme and for each priority axis , the amount of the total financial appropriation of the support from the erdf and the national co - financing . where the national co - financing is made up of public and private co - financing , the table shall give the indicative breakdown between the public and the private components . it shall show , for information purposes , the envisaged participation from the eib ; ### a financing plan containing two tables : a table specifying for each year , in accordance with the rules on co - financing rates laid down in articles 53 , 110 and 111 of regulation no . / 2012 [ cpr ] , the amount of the total financial appropriation envisaged for the support from the erdf ; a table specifying , for the whole programming period , for the cooperation programme and for each priority axis , the amount of the total financial appropriation of the support from the erdf and the national co - financing . for priority axes , which combine investment priorities from different thematic objectives , the table shall specify the amount of total financial appropriation and the national co - financing for each of the corresponding thematic objectives . where the national co - financing is made up of public and private co - financing , the table shall give the indicative breakdown between the public and the private components . it shall show , for information purposes , any contribution from third countries participating in the programme and the envisaged participation from the eib ;


### the implementing provisions for the cooperation programme containing : identification of the accreditation body , the managing authority and the audit authority ; the body or bodies designated to carry out control tasks ; the body or bodies designated to be responsible for carrying out audit tasks ; the procedure for setting up the joint secretariat ; a summary description of the management and control arrangements ; the apportionment of liabilities among the participating member states in case of financial corrections imposed by the managing authority or the commission . ### the cooperation programme shall identify : the implementing provisions for the cooperation programme containing : identification of the managing authority , the certifying authority , where appropriate , and the audit authority ; the body or bodies designated to carry out control tasks ; the body or bodies designated to be responsible for carrying out audit tasks ; the procedure for setting up the joint secretariat ; a summary description of the management and control arrangements ; the apportionment of liabilities among the participating member states in case of financial corrections imposed by the managing authority or the commission .


### information required under points to shall be adapted to the specific character of cooperation programmes under article 2 , and of this regulation . ### information required under points and , 3 and 5 shall be adapted to the specific character of cooperation programmes under article 2 , and of this regulation .


### each cooperation programme shall include : a description of specific actions to take into account environmental protection requirements , resource efficiency , climate change mitigation and adaptation , and risk prevention and risk management in the selection of operations ; a description of the specific actions to promote equal opportunities and prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation , design and implementation of the cooperation programme and in particular in relation to access to funding taking account of the needs of the various target groups at risk of such discrimination and in particular the requirements of ensuring accessibility for disabled persons ; a description of its contribution to the promotion of equality between men and women and where appropriate the arrangements to ensure the integration of gender perspective at programme and operation level . member states shall submit an opinion of the national equality bodies on the measures set out in points and with the proposal for a cooperation programme . the first and second subparagraph shall not apply to cooperation programmes under article 2 , and . ### 2 d . each cooperation programme shall where appropriate and subject to the relevant member states ' duly justified assessment of their relevance to the content and objectives of the programme include : a description of specific actions to take into account environmental protection requirements , resource efficiency , climate change mitigation and adaptation , disaster resilience , and risk prevention and risk management in the selection of operations ; a description of the specific actions to promote equal opportunities and prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation , design and implementation of the cooperation programme and in particular in relation to access to funding taking account of the needs of the various target groups at risk of such discrimination and in particular the requirements of ensuring accessibility for persons with disabilities ; a description of its contribution to the promotion of equality between men and women and , where appropriate , the arrangements to ensure the integration of gender perspective at operational programme and operation level . the first and second subparagraph shall not apply to cooperation programmes under article 2 , and .


### cooperation programmes under article 2 and shall define the beneficiary or beneficiaries for such a cooperation programme and may specify the granting procedure . ### 2 e . cooperation programmes under article 2 and shall define the beneficiary or beneficiaries for such a cooperation programme and may specify the granting procedure


### the participating member states and third countries or territories , where applicable , shall confirm in writing their agreement to the contents of a cooperation programme prior to its submission to the commission . this agreement shall also include a commitment of all participating member states to provide the co - financing necessary to implement the cooperation programme . ### 2 f . the participating member states and , when they have accepted the invitation to participate in the cooperation programme , third countries or territories , where applicable , shall confirm in writing their agreement to the contents of a cooperation programme prior to its submission to the commission . this agreement shall also include a commitment of all participating member states and , where applicable third countries or territories , to provide the co - financing necessary to implement the cooperation programme and , where applicable , the commitment for the financial contribution of the third countries or territories .


### the commission shall adopt that model by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . ### 2 h . the commission shall adopt that model by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 .


### for cooperation programmes , the intermediate body to carry out the management and implementation of an integrated territorial investment referred to in article 99 of regulation no . / 2012 [ cpr ] shall be an egtc or other legal body established under the laws of one of the participating countries provided that it is set up by public authorities from at least two participating countries . ### for cooperation programmes , the intermediate body to carry out the management and implementation of an integrated territorial investment referred to in article 99 of regulation no . / 2012 [ cpr ] shall be a legal body established under the laws of one of the participating countries provided that it is set up by public authorities from at least two participating countries , or an egtc .


### article 11 selection of operations operations under cooperation programmes shall be selected by the monitoring committee referred to in article 41 of regulation no [ &#8230 ; ] / 2012 [ cpr ] . 2 . operations selected under cross - border and transnational cooperation shall involve beneficiaries from at least two participating countries , at least one of which shall be from a member state . an operation may be implemented in a single country , provided that it is for the benefit of the programme area . operations concerning interregional cooperation under article 2 and shall involve beneficiaries from at least three countries , at least two of which shall be member states . 3 . notwithstanding paragraph 2 , an egtc or other legal body established under the laws of one of the participating countries may apply as sole beneficiary for an operation provided that it is set up by public authorities and bodies from at least two participating countries , for cross - border and transnational cooperation , and from at least three participating countries , for interregional cooperation . 4 . beneficiaries shall cooperate in the development , implementation , staffing and financing of operations . 5 . the managing authority shall provide to the lead or sole beneficiary for each operation a document setting out the conditions for support the operation , including the specific requirements concerning the products or services to be delivered under the operation , the financing plan , and the time - limit for execution . ### article 11 selection of operations operations under cooperation programmes shall be selected by the monitoring committee referred to in article 41 of regulation no [ . . . ] / 2012 [ cpr ] . the monitoring committee may set up a steering committee acting under its responsibility for the selection of operations . 2 . operations selected under cross - border and transnational cooperation shall involve beneficiaries from at least two participating countries , at least one of which shall be from a member state . an operation may be implemented in a single country , provided that cross - border or transnational impacts and benefits are identified . operations concerning interregional cooperation under article 2 and shall involve beneficiaries from at least three countries , at least two of which shall be member states . the above mentioned conditions shall not apply to operations under any cross - border programme between northern ireland and the border counties of ireland in support of peace and reconciliation as referred to in article 6 . 3 . notwithstanding paragraph 2 , an egtc or other legal body established under the laws of one of the participating countries may apply as sole beneficiary for an operation provided that it is set up by public authorities and bodies from at least two participating countries , for cross - border and transnational cooperation , and from at least three participating countries , for interregional cooperation . 4 . beneficiaries shall cooperate in the development and implementation of operations . in addition , they shall cooperate in the staffing or the financing of operations , or in both . for operations in programmes between outermost regions and third countries or territories , the beneficiaries shall be required to cooperate only in two fields mentioned in the first subparagraph . 5 . the managing authority shall provide to the lead or sole beneficiary for each operation a document setting out the conditions for support the operation , including the specific requirements concerning the products or services to be delivered under the operation , the financing plan , and the time - limit for execution .


### notwithstanding paragraph 2 , an egtc or other legal body established under the laws of one of the participating countries may apply as sole beneficiary for an operation provided that it is set up by public authorities and bodies from at least two participating countries , for cross - border and transnational cooperation , and from at least three participating countries , for interregional cooperation . ### notwithstanding paragraph 2 , an egtc or other legal body established under the laws of one of the participating countries may apply as sole beneficiary for an operation provided that it is set up by public authorities and bodies from at least two participating countries , for cross - border and transnational cooperation , and from at least three participating countries , for interregional cooperation . a legal body that implements a financial instrument or a fund of funds , as applicable , may be the sole beneficiary of an operation without the application of the requirements for its composition set out in the first sub - paragraph .


### article 12 beneficiaries where there are two or more beneficiaries for an operation in a cooperation programme , one of them shall be designated by all the beneficiaries as the lead beneficiary . 2 . the lead beneficiary shall carry out the following tasks : lay down the arrangements with other beneficiaries in an agreement comprising provisions that , inter alia , guarantee the sound financial management of the funds allocated to the operation , including the arrangements for recovering amounts unduly paid ; assume responsibility for ensuring implementation of the entire operation ; ensure that expenditure presented by all beneficiaries has been incurred in implementing the operation and corresponds to the activities agreed between all the beneficiaries ; verify that the expenditure presented by other beneficiaries has been validated by a controller where this verification is not carried out by the managing authority pursuant to article 22 . 3 . the lead beneficiary shall ensure that the other beneficiaries receive the total amount of the public support as quickly as possible and in full . no amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce those amounts for the other beneficiaries . 4 . lead beneficiaries shall be located , and sole beneficiaries shall be registered , in a member state . ### article 12 beneficiaries where there are two or more beneficiaries for an operation in a cooperation programme , one of them shall be designated by all the beneficiaries as the lead beneficiary . 2 . the lead beneficiary shall carry out the following tasks : lay down the arrangements with other beneficiaries in an agreement comprising provisions that , inter alia , guarantee the sound financial management of the funds allocated to the operation , including the arrangements for recovering amounts unduly paid ; assume responsibility for ensuring implementation of the entire operation ; ensure that expenditure presented by all beneficiaries has been incurred in implementing the operation and corresponds to the activities agreed between all the beneficiaries , and in accordance with the document provided by the managing authority as stipulated in article 11 ; ensure that the expenditure presented by other beneficiaries has been verified by a controller where this verification is not carried out by the managing authority pursuant to article 22 . 3 . if not otherwise specified in the arrangements according to article 12 the lead beneficiary shall ensure that the other beneficiaries receive the total amount of the contribution from the funds as quickly as possible and in full . no amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce those amounts for the other beneficiaries . 4 . lead beneficiaries shall be located in a member state participating in the cooperation programme . member states and third countries or territories participating in a cooperation programme may agree that the lead beneficiary may be located in a third country or territory , participating in that cooperation programme provided that the managing authority is satisfied that the lead beneficiary can carry out the tasks set out in paragraphs 2 and 3 of this article and that the requirements for management , verifications and audit are fulfilled . sole beneficiaries shall be registered in a member state participating in the cooperation programme . they may be registered in a member state not participating in the programme , provided the conditions set in article 11 are respected .


### article 13 implementation reports by 30 april 2016 and by 30 april of each subsequent year until and including 2022 , the managing authority shall submit to the commission an annual report in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 2013 . 2 . annual implementation reports shall set out information on : implementation of the cooperation programme in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] ; progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and of regulation no [ … ] / 2012 [ cpr ] respectively and the information set out in paragraph 2 together with : progress in implementation of the integrated approach to territorial development , including sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the erdf ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to prevent discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; actions taken to promote sustainable development ; the results of the information and publicity measures carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; the involvement of the partners in the implementation , monitoring and evaluation of the cooperation programme . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . ### article 13 implementation reports by 31 may 2016 and by 31 may of each subsequent year until and including 2022 , the managing authority shall submit to the commission an annual report in accordance with article 44 of regulation no [ . . . ] / 2012 [ cpr ] . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 20131 1a . for the reports submitted in 2017 and 2019 , the deadline referred to in paragraph 1 shall be 30 june . 2 . annual implementation reports shall set out information on : implementation of the cooperation programme in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] ; where appropriate , progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and of regulation no [ … ] / 2012 [ cpr ] respectively and the information set out in paragraph 2 together with information on the elements set out under , and below and may , dependent on the content and objectives of cooperation programmes , add information on the other elements listed below : progress in implementation of the integrated approach to territorial development , including sustainable urban development , and community - led local development under the cooperation programme ; progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the erdf ; where appropriate , contribution to macro - regional and sea basin strategies ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to promote non - discrimination , in particular accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the cooperation programme and operations ; actions taken to promote sustainable development ; the results of the information and publicity measures carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation ; the involvement of the partners in the implementation , monitoring and evaluation of the cooperation programme . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 of regulation no [ . . . ] / 2012 [ cpr ] . ______________ 1 subject to alignment with outcome of discussions on cpr article 101 .


### article 13 implementation reports by 30 april 2016 and by 30 april of each subsequent year until and including 2022 , the managing authority shall submit to the commission an annual report in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 2013 . 2 . annual implementation reports shall set out information on : implementation of the cooperation programme in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] ; progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and of regulation no [ … ] / 2012 [ cpr ] respectively and the information set out in paragraph 2 together with : progress in implementation of the integrated approach to territorial development , including sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the erdf ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to prevent discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; actions taken to promote sustainable development ; the results of the information and publicity measures carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; the involvement of the partners in the implementation , monitoring and evaluation of the cooperation programme . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . ### article 13 implementation reports by 30 june 2016 and by 30 june of each subsequent year until and including 2022 , the managing authority shall submit to the commission an annual report in accordance with article 44 of regulation no [ . . . ] / 2012 [ cpr ] . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 20131 2 . annual implementation reports shall set out information on : implementation of the cooperation programme in accordance with article 44 of regulation no [ &#8230 ; ] / 2012 [ cpr ] ; where appropriate , progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and of regulation no [ . . . ] / 2012 [ cpr ] respectively and the information set out in paragraph 2 together with information on the elements set out under , and below and may , dependent on the content and objectives of cooperation programmes , add information on the other elements listed below : progress in implementation of the integrated approach to territorial development , including sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the erdf ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to promote non - discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; actions taken to promote sustainable development ; the results of the information and publicity measures carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation ; the involvement of the partners in the implementation , monitoring and evaluation of the cooperation programme . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 30 . ______________ 1 subject to alignment with outcome of discussions on cpr article 101 .


### where an annual review meeting is not organised pursuant to article 45 of regulation no [ … ] / 2012 [ cpr ] , the annual review may be carried out in writing . ### the annual review meeting shall be organised in accordance with article 45 of regulation no [ . . . ] / 2013 [ cpr ] . where an annual review meeting is not organised pursuant to article 45 of regulation no [ . . . ] / 2012 [ cpr ] , the annual review may be carried out in writing .


### common indicators , as set out in the annex to this regulation , shall be used where relevant and in accordance with article 24 of regulation no . / 2012 [ cpr ] . their baselines shall be set at zero and cumulative targets shall be fixed for 2022 . for programme - specific output indicators , baselines shall be set at zero and cumulative targets shall be fixed for 2022 . for programme - specific result indicators , baselines shall be set using the latest available data and targets shall be fixed for 2022 , but may be expressed in quantitative or qualitative terms . ### common output indicators , as set out in the annex to this regulation , programme - specific result indicators and , where relevant , programme - specific output indicators shall be used in accordance with article 24 and article 7 and of this regulation . 2 . for common and programme - specific output indicators , baselines shall be set at zero . cumulative quantified target values for these indicators shall be fixed for 2022 . 3 . for programme - specific result indicators , which relate to investment priorities , baselines shall use the latest available data and targets shall be fixed for 2022 . targets may be expressed in quantitative or qualitative terms . 4 . the commission shall be empowered to adopt a delegated act in accordance with article 29 to amend the list of common output indicators in the annex to this regulation , in order to make adjustments , where justified to ensure effective assessment of progress in programme implementation .


### common indicators , as set out in the annex to this regulation , shall be used where relevant and in accordance with article 24 of regulation no . / 2012 [ cpr ] . their baselines shall be set at zero and cumulative targets shall be fixed for 2022 . for programme - specific output indicators , baselines shall be set at zero and cumulative targets shall be fixed for 2022 . for programme - specific result indicators , baselines shall be set using the latest available data and targets shall be fixed for 2022 , but may be expressed in quantitative or qualitative terms . ### common output indicators , as set out in the annex to this regulation , programme - specific result indicators and , where relevant , programme - specific output indicators shall be used in accordance with article 24 and article 87 and of regulation no [ . . . ] / 2012 [ cpr ] . 2 . for common and programme - specific output indicators , baselines shall be set at zero . cumulative quantified target values for these indicators shall be fixed for 2022 . 3 . for programme - specific result indicators , which relate to investment priorities , baselines shall use the latest available data and targets shall be fixed for 2022 . targets may be expressed in quantitative or qualitative terms . 4 . the commission shall be empowered to adopt a delegated act in accordance with article 13 to amend the list of common output indicators in the annex to this regulation , in order to make adjustments , where justified to ensure effective assessment of progress in programme implementation .


### the commission shall be empowered to adopt delegated acts in accordance with article 29 to set additional specific rules on eligibility of expenditure for cooperation programmes . 2 . without prejudice to the eligibility rules laid down in or on the basis of articles 55 to 61 of regulation no [ … ] / 2012 [ cpr ] , regulation no [ … ] / 2012 [ erdf ] or this regulation , the monitoring committee shall establish eligibility rules for the cooperation programme as a whole . 3 . for matters not covered by eligibility rules laid down in or on the basis of articles 55 to 61 of regulation no [ … ] / 2012 [ cpr ] , regulation no [ … ] / 2012 [ erdf ] or this regulation or by the monitoring committee , the national rules of the country in which the expenditure is incurred shall apply . ### the commission shall adopt delegated acts in accordance with article 29 to set up specific rules on eligibility of expenditure for cooperation programmes with regard to staff costs , office and administrative expenditure , travel and accommodation costs , external expertise and services costs and equipment expenditure . the commission shall notify the delegated acts , adopted in accordance with article 29 , simultaneously to the european parliament and to the council within four months of the adoption of this regulation . 2 . without prejudice to the eligibility rules laid down in or on the basis of articles 55 to 61 of regulation no [ . . . ] / 2012 [ cpr ] , regulation no [ . . . ] / 2012 [ erdf ] , this regulation or the delegated act , referred to in paragraph , the participating member states in the monitoring committee , shall establish additional eligibility rules for the cooperation programme as a whole . 3 . for matters not covered by eligibility rules laid down in or on the basis of articles 55 to 61 of regulation no [ . . . ] / 2012 [ cpr ] , regulation no [ . . . ] / 2012 [ erdf ] , in the delegated act referred to in paragraph or in rules , established jointly by the participating member states in accordance with paragraph , the national rules of the member state in which the expenditure is incurred shall apply .


### for operations concerning promotional activities and capacity - building , expenditure may be incurred outside the union part of the programme area provided that the conditions in paragraphs 2 and 2 are fulfilled . ### for operations concerning technical assistance or promotional activities and capacity - building , expenditure may be incurred outside the union part of the programme area provided that the conditions in paragraphs 2 and 2 are fulfilled .


### for the purposes of articles 113 and of regulation no [ &#8230 ; ] / 2012 [ cpr ] , member states participating in a cooperation programme shall appoint a single managing authority and , for the purpose of article 113 of that regulation , a single audit authority , which shall be situated in the same member state . 2 . the managing authority shall receive the payments made by the commission and shall make payments to the lead beneficiary in accordance with article 122 of regulation no [ … ] / 2012 [ cpr ] . ### for the purposes of article 113 of regulation no [ . . . ] / 2012 [ cpr ] , member states participating in a cooperation programme shall designate a single managing authority , for the purpose of article 113 of that regulation , a single certifying authority , and , for the purpose of article 113 of that regulation , a single audit authority . the managing authority and the audit authority shall be situated in the same member state . member states participating in a cooperation programme may designate the managing authority to be responsible for carrying out the functions of the certifying authority . such a designation shall be without prejudice to the apportionment of liabilities in relation to the application of financial corrections among the participating member states as laid down in the cooperation programme 2 . the certifying authority shall receive the payments made by the commission and shall , as a general rule , make payments to the lead beneficiary in accordance with article 122 of regulation no [ . . . ] / 2012 [ cpr ] .


### the managing authority of a cooperation programme shall carry out the functions of the managing authority and of the certifying authority laid down in articles 114 and 115 of regulation no [ &#8230 ; ] / 2012 [ cpr ] . 2 . the managing authority , after consultation with the member states and any third countries participating in a cooperation programme , shall set up a joint secretariat . the joint secretariat shall assist the managing authority and the monitoring committee in carrying out their respective functions . the joint secretariat shall also provide information to potential beneficiaries about funding opportunities under cooperation programmes and shall assist beneficiaries in the implementation of operations . 3 . verifications under article 114 of regulation no [ … ] / 2012 [ cpr ] shall be carried out by the managing authority for the whole programme area where the managing authority is an egtc . 4 . where the managing authority cannot carry out verifications under article 114 of regulation no [ … ] / 2012 [ cpr ] throughout the whole programme area , each member state or third country shall designate the body or person responsible for carrying out such verifications in relation to beneficiaries on its territory ’ ) . those controllers shall , where possible , be the same bodies responsible for carrying out such verifications for the operational programmes under the investment for growth and jobs goal or , in the case of third countries , for carrying out comparable verifications under external policy instruments of the union . each member state or third country shall be responsible for verifications carried out on its territory . where the delivery of co - financed products or services can be verified only in respect of an entire operation , the verification shall be performed by the managing authority or by the controller of the member state where the lead beneficiary is located . ### the managing authority of a cooperation programme shall carry out the functions laid down in article 114 of regulation no [ &#8230 ; ] / 2012 [ cpr ] , without prejudice to paragraph 4 of this article . 2 . the managing authority , after consultation with the member states and any third countries participating in a cooperation programme , shall set up a joint secretariat . the joint secretariat shall assist the managing authority and the monitoring committee in carrying out their respective functions . the joint secretariat shall also provide information to potential beneficiaries about funding opportunities under cooperation programmes and shall assist beneficiaries in the implementation of operations . 3 . where the managing authority is an egtc , verifications under article 114 of regulation no [ . . . ] / 2012 [ cpr ] shall be carried out by or under the responsibility of the managing authority at least for those member states and third countries from which there are members participating in the egtc . 4 . where the managing authority does not carry out verifications under article 114 of regulation no [ . . . ] / 2012 [ cpr ] throughout the whole programme area , or where the verifications are not carried out by or under the responsibility of the managing authority for those member states and third countries from which there are members participating in the egtc in accordance with para . 3 , each member state or , when it has accepted the invitation to participate in the cooperation programme , the third country shall designate the body or person responsible for carrying out such verifications in relation to beneficiaries on its territory ' ) . in this connection , the managing authority shall satisfy itself that the expenditure of each beneficiary participating in an operation has been verified by a designated controller . each member state shall ensure that the expenditure can be verified within a period of three months from the submission of the documents by the beneficiary . those controllers may be the same bodies responsible for carrying out such verifications for the operational programmes under the investment for growth and jobs goal or , in the case of third countries , for carrying out comparable verifications under external policy instruments of the union . each member state or , when it has accepted the invitation to participate in the cooperation programme , the third country shall be responsible for verifications carried out on its territory . where the delivery of co - financed products or services can be verified only in respect of an entire operation , the verification shall be performed by the managing authority or by the controller of the member state where the lead beneficiary is located .


### the managing authority of a cooperation programme shall carry out the functions of the managing authority and of the certifying authority laid down in articles 114 and 115 of regulation no [ &#8230 ; ] / 2012 [ cpr ] . ### the managing authority of a cooperation programme shall carry out the functions laid down in article 114 of regulation no [ . . . ] / 2012 [ cpr ] , without prejudice to paragraph 4 of this article .


### where the managing authority cannot carry out verifications under article 114 of regulation no [ … ] / 2012 [ cpr ] throughout the whole programme area , each member state or third country shall designate the body or person responsible for carrying out such verifications in relation to beneficiaries on its territory ’ ) . those controllers shall , where possible , be the same bodies responsible for carrying out such verifications for the operational programmes under the investment for growth and jobs goal or , in the case of third countries , for carrying out comparable verifications under external policy instruments of the union . each member state or third country shall be responsible for verifications carried out on its territory . ### where the managing authority does not carry out verifications under article 114 of regulation no [ . . . ] / 2012 [ cpr ] throughout the whole programme area , each member state or , when it has accepted the invitation to participate in the cooperation programme , the third country shall designate the body or person responsible for carrying out such verifications in relation to beneficiaries on its territory ’ ) . in this connection , the managing authority shall satisfy itself that the expenditure of each beneficiary participating in an operation has been verified by a designated controller . each member state shall ensure that the expenditure can be verified within a period of three months from the submission of the documents by the beneficiary . those controllers may be the same bodies responsible for carrying out such verifications for the operational programmes under the investment for growth and jobs goal or , in the case of third countries , for carrying out comparable verifications under external policy instruments of the union . each member state or , when it has accepted the invitation to participate in the cooperation programme , the third country shall be responsible for verifications carried out on its territory .


### where the audit authority does not have the authorisation referred to in paragraph 1 , it shall be assisted by a group of auditors composed of a representative from each member state or third country participating in the cooperation programme and carrying out the functions provided for in article 116 of regulation no [ … ] / 2012 [ cpr ] . ### where the audit authority does not have the authorisation referred to in paragraph 1 , it shall be assisted by a group of auditors composed of a representative from each member state or third country participating in the cooperation programme and carrying out the functions provided for in article 116 of regulation no [ . . . ] / 2012 [ cpr ] . each member state or third country , when it has accepted the invitation to participate in a cooperation programme , shall be responsible for audits carried out on its territory .


### by way of derogation from article 123 of regulation no [ … ] / 2012 [ cpr ] , expenditure incurred in a currency other than the euro shall be converted into euro by the beneficiaries in the month during which expenditure was incurred . ### by way of derogation from article 123 of regulation no [ . . . ] / 2012 [ cpr ] , expenditure incurred in a currency other than the euro shall be converted into euro by the beneficiaries using the monthly accounting exchange rate of the commission either in the month during which expenditure was incurred , or in the month during which expenditure was submitted for verification to the managing authority or the controller in accordance with article 20 , or in the month during which expenditure was reported to the lead beneficiary . the method chosen shall be set out in the cooperation programme and be applicable to all beneficiaries .


### article 28 participation of third countries detailed rules concerning financial management as well as programming , monitoring , evaluation and control of the participation of third countries in transnational and interregional cooperation programmes as referred to in article 3 , second sub - paragraph , and shall be established in the relevant cooperation programme and / or the relevant financing agreement between the commission , each of the third countries and the member state hosting the managing authority of the relevant cooperation programme , as appropriate . ### article 24 a implementation conditions the applicable programme implementation conditions governing the financial management as well as programming , monitoring , evaluation and control of the participation of third countries through a contribution of ipa or eni resources to transnational and interregional cooperation programmes shall be established in the relevant cooperation programme and also , where necessary , in the financing agreement between the commission , each of the governments of third countries concerned and the member state hosting the managing authority of the relevant cooperation programme . the programme implementation conditions shall be consistent with the eu cohesion policy rules .


### the power to adopt delegated acts is conferred on the commission subject to the conditions laid down in this article . 2 . the power to adopt delegated acts referred to in article 17 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation . 3 . the delegation of power referred to in article 17 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 17 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### the power to adopt delegated acts is conferred on the commission subject to the conditions laid down in this article . 2 . the power to adopt delegated acts referred to in article 15 and article 17 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation . 3 . the delegation of power referred to in article 15 and article 17 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 17 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or of the council .


### the power to adopt delegated acts is conferred on the commission subject to the conditions laid down in this article . 2 . the power to adopt delegated acts referred to in article 17 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation . 3 . the delegation of power referred to in article 17 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 17 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### the power to adopt delegated acts is conferred on the commission subject to the conditions laid down in this article . 2 . the power to adopt delegated acts referred to in article 15 ) and in article 17 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation . 3 . the delegation of power referred to in article 15 ) and article 17 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . 4 . as soon as it adopts a delegated act , the commission shall notify it simultaneously to the european parliament and to the council . 5 . a delegated act adopted pursuant to article 17 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council .


### as far as the european territorial cooperation objective is concerned , this regulation shall not affect either the continuation or modification , including the total or partial cancellation , of support approved by the commission on the basis of council regulation no 1080 / 2006 or any other legislation applying to that assistance on 31 december 2013 , which shall consequently apply thereafter to that assistance or the projects concerned until their closure . 2 . applications concerning the european territorial cooperation objective in the 2007 - 2013 period to receive support made under regulation no 1080 / 2006 before 1 january 2014 shall remain valid . ### this regulation shall not affect either the continuation or modification , including the total or partial cancellation , of assistance approved by the commission on the basis of council regulation no 1080 / 2006 or any other legislation applying to that assistance on 31 december 2013 , which shall consequently apply thereafter to that assistance or the projects concerned until their closure . 2 . applications to receive assistance made or approved under regulation no 1080 / 2006 before 1 january 2014 shall remain valid .