### it is necessary to lay down additional provisions concerning the programming , management , monitoring and control of operational programmes supported by the funds . operational programmes should set out priority axes corresponding to thematic objectives , elaborate a consistent intervention logic to tackle the development needs identified , and set out the framework for performance assessment . they should also contain other elements necessary to underpin the effective and efficient implementation of these funds . ### it is necessary to lay down additional provisions concerning the programming , management , monitoring and control of operational programmes supported by the funds in order to strengthen the focus on results . in particular , it is necessary to set out detailed requirements for the content of then operational programmes . this should facilitate the presentation of a consistent intervention logic to tackle the development needs identified , to set out the framework for performance assessment and to underpin the effective and efficient implementation of the funds . as a general principle a priority axis should cover one thematic objective , one fund and one category of region . where appropriate and in order to increase the effectiveness in a thematically coherent integrated approach , a priority axis may concern more than one category of region and combine one or more complementary investment priority from the erdf , esf and cf under one or more thematic objective .


### a performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states in 2017 and 2019 . a performance reserve should be foreseen and allocated in 2019 where milestones set in the performance framework have been attained . due to their diversity and multi - country character , there should be no performance reserve for ‘ european territorial cooperation’ programmes . in cases where the shortfall in the achievement of milestones or targets is significant , the commission should be able to suspend payments to the programme or , at the end of the programming period , apply financial corrections , in order to ensure that the union budget is not used in a wasteful or inefficient way . ### a performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states in 2017 and 2019 . in cases where , as a result of a performance review , there is evidence that a priority failed to achieve the milestones set out in the performance framework , the commission should call upon the member state to propose amendments to the relevant programme and when the member state fails to respond satisfactorily within 3 months , the commission should be able to suspend all or part of an interim payment of a priority of a programme , in order to ensure that the union budget is not used in a wasteful or inefficient way . the suspension should be lifted as soon as the member state takes the necessary action .


### all or part of the interim payments at the level of priorities or operational programmes may be suspended by the commission where : there is a serious deficiency in the management and control system of the operational programme for which corrective measures have not been taken ; expenditure in a statement of expenditure is linked to an irregularity having serious financial consequences which has not been corrected ; the member state has failed to take the necessary action to remedy the situation giving rise to an interruption under article 74 ; there is a serious deficiency in the quality and reliability of the monitoring system or of the data on common and specific indicators ; the member state has failed to undertake actions set out in the operational programme relating to fulfilment of an ex ante conditionalities ; there is evidence resulting from a performance review that a priority has failed to achieve the milestones set out in the performance framework ; the member state fails to respond or does not reply satisfactorily under article 20 . the fund - specific rules for the emff may lay down additional bases for suspension of payments where a member state has failed to comply with its obligations under the common fisheries policy . ### all or part of the interim payments at the level of priority axes or operational programmes may be suspended by the commission if one or more of the following conditions is met : there is a serious deficiency in the management and control system of the operational programme , which has put at risk the union contribution to the operational programme and for which corrective measures have not been taken ; expenditure in a statement of expenditure is linked to an irregularity having serious financial consequences which has not been corrected ; the member state has failed to take the necessary action to remedy the situation giving rise to an interruption under article 74 ; there is a serious deficiency in the quality and reliability of the monitoring system or of the data on common and specific indicators ; there is a failure to complete actions to fulfil an ex ante conditionality subject to the conditions set out in article 17 ; there is evidence resulting from a performance review that a priority axis has seriously failed to achieve the milestones relating to financial and output indicators and key implementation steps set out in the performance framework subject to the conditions set out in article 20 . deleted deleted


### it is necessary to specify the detailed procedure for the annual clearance of accounts applicable to the funds to ensure a clear basis and legal certainty for these arrangements . it is important to envisage a limited possibility for the member state to define a provision in its annual accounts for an amount , which is subject to an ongoing procedure with the audit authority . ### it is necessary to specify the detailed procedure for the examination and acceptance of accounts by the commission applicable to the funds to ensure a clear basis and legal certainty for these arrangements . it is important to envisage a limited possibility for the member state to define a provision in its accounts for an amount , which is subject to an ongoing procedure with the audit authority .


### the ex post evaluations shall be carried out by the commission or by the member states , in close cooperation . ex post evaluations shall examine the effectiveness and efficiency of the csf funds and their contribution to the union strategy for smart , sustainable and inclusive growth in accordance with specific requirements established in the fund - specific rules . ex post evaluations shall be completed by 31 december 2023 . ### the ex post evaluations shall be carried out by the commission or by the member states , in close cooperation with the commission . ex post evaluations shall examine the effectiveness and efficiency of the european structural and investment funds and their contribution to the union strategy for smart , sustainable and inclusive growth taking account of the targets established for the union strategy and in accordance with specific requirements established in the fund - specific rules . ex post evaluations shall be completed by 31 december 2023 . for each of the european structural and investment funds , the commission shall prepare , by 31 december 2024 , a synthesis report outlining the main conclusions of ex - post evaluations .


### for the partnership contract and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners , and bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination . the purpose of such a partnership is to respect the principle of multi - level governance , ensure the ownership of planned interventions by stakeholders and build on the experience and know - how of relevant actors . the commission should be empowered to adopt delegated acts providing for a code of conduct in order to ensure that partners are involved in the preparation , implementation , monitoring and evaluation of partnership contracts and programmes in a consistent manner . ### for the partnership agreement and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners and other bodies representing civil society , including environmental partners , non - governmental organisations and bodies responsible for promoting equality and non - discrimination , including , where appropriate , the ' umbrella organisations ' of such bodies , authorities and organisations . the purpose of such a partnership is to respect the principles of multi - level governance , but also of subsidiarity and proportionality and the specificities of the member states ' different legal and institutional frameworks as well as to ensure the ownership of planned interventions by stakeholders and build on the experience and the know - how of relevant actors . the member states should identify the most representative relevant partners , who should include the institutions , organisations and groups which can influence the preparation or be affected by the preparation and implementation of the programmes . in this context member states may also identify , where appropriate , as relevant partners , ' umbrella organisations ' which are the associations , federations or confederations of relevant local , regional and urban authorities or other bodies in accordance with applicable national law and practice . the commission shall be empowered to adopt a delegated act providing for a code of conduct in order to facilitate member states the implementation of partnership with regard to ensure the involvement of relevant partners in the preparation , implementation , monitoring and evaluation of partnership agreements and programmes in a consistent manner . the adopted delegated act should have under no circumstances and in no way of its interpretation retroactive effect or be the basis to establish irregularities leading to financial corrections . the adopted delegated act should not enter into force earlier than the day of its adoption after the entry into force of this regulation . the adopted delegated act should allow member states to determine on the most appropriate modalities for implementing the partnership in accordance with their institutional and legal framework as well as their national and regional competences , provided that its objectives , as laid down in this regulation , are achieved .


### the commission should be empowered to adopt , by means of implementing acts , as regards all csf funds , decisions approving the partnership contracts , decisions on the allocation of the performance reserve , decisions suspending payments linked to member states ' economic policies , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the amount to be transferred from each member state ' s cf allocation to the connecting europe facility , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections . ### with regard to all of the european structural and investment funds , the commission should be empowered to adopt , by means of implementing acts , decisions approving the partnership agreements , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the support to be provided from the cohesion fund to transport infrastructure projects of european added value and the pre - indentified projects listed in annex 1 of regulation [ . . . ] / 2012 on establishing the connecting europe facility that will be carried out in each member state , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections , decisions on the amount chargeable to the funds for the accounting year and the annual balance due to the member state or to be recovered .


### without prejudice to the rules governing state aid , the managing authority shall ensure that all supporting documents on operations are made available to the commission and the european court of auditors upon request for a period of three years . this three year period shall run from 31 december of the year of the clearance of accounts decision pursuant to article 130 or , at the latest , from the date of payment of the final balance . ### without prejudice to the rules governing state aid , the managing authority shall ensure that all supporting documents regarding expenditure supported by the funds on operations for which the total eligible expenditure is less than eur 1 . 000 . 000 , are made available to the commission and the european court of auditors upon request for a period of three years from 31 december following the submission of the accounts in which the expenditure of the operation is included . in the case of all other operations , all supporting documents are made available for a three year period from 31 december following the submission of the accounts in which the final expenditure of the completed operation is included .


### arrangements to address territorial challenges and the steps to be taken to encourage an integrated approach that reflects the role of urban , rural , coastal and fisheries areas , as well as the specific challenges for areas with particular territorial features referred to in articles 174 and 349 of the treaty ; ### the arrangements to address the key territorial challenges for urban , rural , coastal and fisheries areas , the demographic challenges of regions or specific needs of geographical areas which suffer by severe and permanent natural or demographic handicaps as referred to in article 174 of the treaty on the functioning of the european union , and the specific challenges of outermost regions as defined in article 349 of the treaty on the functioning of the european union ;


### in addition to common rules on financial management , additional provisions are necessary for the erdf , esf and cf . in particular , with a view to ensuring reasonable assurance for the commission prior to the annual clearance of accounts , applications for interim payments should be reimbursed at a rate of 90 % of the amount resulting from applying the co - financing rate for each priority axis as laid down in the decision adopting the operational programme to the eligible expenditure for the priority axis . the outstanding amounts due should be paid to the member states upon annual clearance of accounts , provided that reasonable assurance has been attained in regard to the eligibility of expenditure for the year covered by the clearance procedure . ### in addition to common rules on financial management , additional provisions are necessary for the erdf , esf and cf . in particular , with a view to ensuring reasonable assurance for the commission , applications for interim payments should be reimbursed at a rate of 90 % of the amount resulting from applying the co - financing rate for each priority axis as laid down in the decision adopting the operational programme to the eligible expenditure for the priority axis . the outstanding amounts due should be paid to the member states at the end of year , provided that reasonable assurance has been attained in regard to the eligibility of expenditure .


### the selection and approval of all local development strategies shall be completed by 31 december 2015 at the latest . ### the first round of selection of community - led local development strategies shall be completed within two years from the date of the approval of the partnership agreement at the latest . member states may select additional community - led local development strategies after that date but no later than by 31 december 2017 .


### the commission shall assess the consistency of the partnership contract with this regulation , with the common strategic framework , and the country - specific recommendations under article 121 of the treaty and the council recommendations adopted under 148 of the treaty , taking account of the ex&#160 ; ante evaluations of the programmes , and shall make observations within three months of the date of submission of the partnership contract . the member state shall provide all necessary additional information and , where appropriate , shall revise the partnership contract . ### the commission shall assess the consistency of the partnership agreement with this regulation taking account of the national reform programme , where appropriate , and the relevant country - specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and relevant council recommendations adopted in accordance with article 148 of the treaty on the functioning of the european union , as well as of the ex - ante evaluations of the programmes , and shall make observations within three months of the date of submission by the member state of the partnership agreement . the member state shall provide all necessary additional information and , where appropriate , shall revise the partnership agreement .


### allocation of performance reserve where the review of performance undertaken in 2017 reveals that a priority within a programme has not attained its milestones set for the year 2016 , the commission shall make recommendations to the member state concerned . 2 . on the basis of the review undertaken in 2019 , the commission shall adopt a decision , by means of implementing acts , to determine for each csf fund and member state the programmes and priorities which have attained their milestones . the member state shall propose the attribution of the performance reserve for the programmes and priorities set out in that commission decision . the commission shall approve the amendment of the programmes concerned in accordance with article 26 . where a member state fails to submit the information in accordance with article 46 and , the performance reserve for the programmes or the priorities concerned shall not be allocated . 3 . where there is evidence resulting from a performance review that a priority has failed to achieve the milestones set out in the performance framework , the commission may suspend all or part of an interim payment of a priority of a programme in accordance with the procedure laid down in fund - specific rules . 4 . where the commission , based on the examination of the final implementation report of the programme , establishes a serious failure to achieve the targets set out in the performance framework , it may apply financial corrections in respect of the priorities concerned in accordance with fund - specific rules . the commission shall be empowered to adopt delegated acts in accordance with article 142 to establish criteria and the methodology for determining the level of financial correction to be applied . 5 . paragraph 2 shall not apply to programmes under the european territorial cooperation goal and to title v of the emff regulation . ### application of the performance framework deleted 2 . on the basis of the review undertaken in 2019 , the commission shall adopt a decision , by means of implementing acts , to determine for each european structural and investment fund and member state the programmes and priorities which have attained their milestones . 3 . where there is evidence , resulting from a performance review , that there has been a serious failure with regards to a priority achieving the milestones relating only to financial and output indicators and key implementation steps set out in the performance framework and that that failure is due to clearly identified implementation weaknesses , which the commission has previously communicated pursuant to article 44 following close consultations with the member state concerned , and that member state has failed to take the necessary corrective action to address such weaknesses , the commission may , not earlier than&#160 ; four &#160 ; months of such communication , suspend all or part of an interim payment of a priority of a programme in accordance with the procedure laid down in fund - specific rules . the commission shall without delay lift the suspension of interim payments when the member state has taken the necessary corrective action . where the corrective action concerns the transfer of financial allocations to other programmes or priorities , which have attained their milestones , the commission shall approve , by means of an implementing act , the necessary amendment of the programmes concerned in accordance with article 26 . by way of derogation , in such case the commission shall decide on the amendment no later than two months of the submission of the member state request . 4 . where the commission , based on the examination of the final implementation report of the programme , establishes a serious failure to achieve the targets relating only to financial indicators , output indicators and key implementation steps set out in the performance framework due to clearly identified implementation weaknesses , which the commission has previously communicated pursuant to article 44 following close consultations with the member state concerned , and the member state has failed to take the necessary corrective action to address such weaknesses , the commission may notwithstanding article 77 apply financial corrections in respect of the priorities concerned in accordance with fund - specific rules . when applying financial corrections , the commission shall take into account - with due respect to the principle of proportionality - the absorption level , and external factors contributing to the failure . financial corrections shall not be applied where the failure to achieve targets is because of the impact of socio - economic or environmental factors , significant changes in the economic or environmental conditions in a member state or because of reasons of force majeure seriously affecting implementation of the priorities concerned . the commission shall be empowered to adopt delegated acts in accordance with article 142 to establish detailed rules on criteria for determining the level of financial correction to be applied . 5 . paragraph 2 shall not apply to programmes under the european territorial cooperation goal and to title v of the emff regulation .


### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional development needs . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . the fulfilment of those ex ante conditionalities should be assessed by the commission in the framework of its assessment of the partnership contract and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme . ### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional development needs . ex ante conditionalities and criteria for their fulfilment should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . such ex ante conditionalities should be relevant to the effectiveness of the contribution of the csf funds in the applicable cases of investment . the fulfilment of those ex ante conditionalities should be assessed by the commission in the framework of its assessment of the partnership contract and programmes , taking due account of the previous experience . in cases where , in spite of the commission’s recommendations , a member state fails significantly to fulfil an ex ante conditionality , the commission should be given the power to suspend payments to the programme . when deciding whether to suspend payments , the commission should take account of the economic and social effects of such a suspension . the suspensions should be lifted and funds be made available again as soon as the member state takes the necessary action .


### the common strategic framework shall establish : means to achieve coherence and consistency of the programming of the csf funds with the country - specific recommendations under article 121 of the treaty and the relevant council recommendations adopted under 148 of the treaty ; coordination mechanisms among the csf funds , and with other relevant union policies and instruments , including external instruments for cooperation ; horizontal principles and cross - cutting policy objectives for the implementation of the csf funds ; arrangements to address territorial challenges and the steps to be taken to encourage an integrated approach that reflects the role of urban , rural , coastal and fisheries areas , as well as the specific challenges for areas with particular territorial features referred to in articles 174 and 349 of the treaty ; for each thematic objective , the indicative actions of high european added value to be supported by each csf fund and the corresponding principles for delivery ; priorities for cooperation for the csf funds , where appropriate , taking account of macro - regional and sea basin strategies . ### the common strategic framework shall establish : mechanisms for ensuring the contribution of the european structural and investment funds to the union ' s strategy for smart , sustainable and inclusive growth and coherence and consistency of the programming of the european structural and investment funds with the relevant country - specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and the relevant council recommendations adopted in accordance with 148 of the treaty on the functioning of the european union and where appropriate at national level , the national reform programmes ; arrangements to promote the integrated use of the european structural and investment funds ; the arrangements for coordination between the european structural and investment funds and other relevant union policies and instruments , including external instruments for cooperation ; horizontal principles and cross - cutting policy objectives for the implementation of the european structural and investment funds ; the arrangements to address the key territorial challenges for urban , rural , coastal and fisheries areas , the demographic challenges of regions or specific needs of geographical areas which suffer by severe and permanent natural or demographic handicaps as referred to in articles 174 and 349 of the treaty on the functioning of the european union ; deleted priority areas for cooperation activities for the european structural and investment funds , where appropriate , taking account of macro - regional and sea basin strategies .


### as regards financial instruments referred to in article 33 , the request for payment shall include and separately disclose the total amount of support paid to the financial instrument . ### as regards financial instruments referred to in article 33 and financial instruments referred to in article 33 implemented in accordance with article 33 and , phased applications for interim payments shall be made for programme contributions paid to the financial instrument during the period of eligibility in accordance with the following conditions : the amount of the programme contribution paid to the financial instrument included in each application for interim payment submitted during the eligibility period indicated in article 55 shall not exceed 25 per cent of the total amount of programme contributions committed to the financial instrument under the relevant funding agreement , corresponding to expenditure in the meaning of article 36 , and expected to be paid during the eligibility period indicated in article 55 . applications for interim payment submitted after the eligibility period indicated in article 55 shall include the total amount of eligible expenditure in the meaning of article 36 ; each application for interim payment referred to in paragraph may include up to 25 per cent of the total amount of the national co - financing as referred to in article 33 expected to be paid to the financial instrument , or at the level of final recipients for expenditure in the meaning of article 36 , and , within the eligibility period indicated in article 55 ; subsequent applications for interim payment submitted during the eligibility period indicated in article 55 shall only be made : for the second application for interim payment , when at least 60 per cent of the amount included in the first application for interim payments has been spent as eligible expenditure in the meaning of article 36 , and ; for the third and subsequent applications for interim payment , when at least 85 per cent of the amounts included in the previous applications for interim payments have been spent as eligible expenditure in the meaning of article 36 , and ; each application for interim payment , which includes expenditure related to financial instruments , shall separately disclose the total amount of programme contributions paid to the financial instrument and the amounts paid as eligible expenditure in the meaning of article 36 , and . at closure , the application for payment of the final balance shall include the total amount of eligible expenditure as referred to in article 36 .


### clearance of accounts by 30 april of the year following the end of the accounting period , the commission shall decide , in accordance with the fund - specific rules , on the clearance of the accounts of the relevant bodies accredited pursuant to article 64 for each programme . the clearance decision shall cover the completeness , accuracy and veracity of the annual accounts submitted and shall be without prejudice to any subsequent financial corrections . 2 . the procedures for annual clearance shall be laid down in the fund - specific rules . ### deadline for the examination and acceptance of accounts by the commission by 31 may of the year following the end of the accounting period , the commission shall , in accordance with article 59 of the financial regulation , apply procedures for the examination and acceptance of the accounts and inform the member state whether it accepts that the accounts are complete , accurate and true in accordance with fund specific rules . deleted


### annual implementation reports shall set out information on implementation of the programme and its priorities by reference to the financial data , common and programme - specific indicators and quantified target values , including changes in result indicators , and the milestones defined in the performance framework . the data transmitted shall relate to values for indicators for fully implemented operations and also for selected operations . they shall also set out actions taken to fulfil the ex ante conditionalities and any issues which affect the performance of the programme , and the corrective measures taken . ### annual implementation reports shall set out key information on implementation of the programme and its priorities by reference to the financial data , common and programme - specific indicators and quantified target values , including changes in the values of result indicators where appropriate , and beginning from the report submitted in 2017 the milestones defined in the performance framework . the data transmitted shall relate to values for indicators for fully implemented operations and also , where possible , having regard to the stage of implementation , for selected operations . they shall also set out a synthesis of the findings of all evaluations of the programme that have become available during the previous financial year , any issues which affect the performance of the programme , and the measures taken . the annual implementation report submitted in 2016 may also set out , where relevant , actions taken to fulfil ex - ante conditionalities .


### member states shall concentrate support , in accordance with the fund - specific rules , on actions bringing the greatest added value in relation to the union strategy for smart , sustainable and inclusive growth , addressing the challenges identified in the country - specific recommendations under article 121 of the treaty and the relevant council recommendations adopted under 148 of the treaty , and taking into account national and regional needs . ### member states shall concentrate support , in accordance with the fund - specific rules , on interventions bringing the greatest added value in relation to the union strategy for smart , sustainable and inclusive growth taking into account the key territorial challenges for different types of territories in line with the csf , the challenges identified in the national reform programme , where appropriate , and relevant country - specific recommendations under article 121 of the treaty on the functioning of the european union and the relevant council recommendations adopted under article 148 of the treaty on the functioning of the european union . provisions on thematic concentration under the fund - specific rules do not apply to technical assistance .


### in accordance with the multi - level governance approach , the partners shall be involved by member states in the preparation of partnership contracts and progress reports and in the preparation , implementation , monitoring and evaluation of programmes . the partners shall participate in the monitoring committees for programmes . ### in accordance with the multi - level governance approach and with the partnership agreement , as referred to in paragraph 1 , the partners shall be involved by member states in the preparation of partnership contracts and progress reports and in the preparation , implementation , monitoring and evaluation of programmes . the partners shall participate in the monitoring committees for programmes .


### the commission should be empowered to adopt , by means of implementing acts , as regards all csf funds , decisions approving the partnership contracts , decisions on the allocation of the performance reserve , decisions suspending payments linked to member states ' economic policies , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the amount to be transferred from each member state ' s cf allocation to the connecting europe facility , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections . ### with regard to all of the funds covered by the cpr , the commission should be empowered to adopt , by means of implementing acts , decisions approving the partnership contracts , and , in the case of decommitment , decisions to amend decisions adopting programmes ; and as regards the funds , decisions identifying the regions and member states fulfilling the investment for growth and jobs criteria , decisions setting out the annual breakdown of commitment appropriations to the member states , decisions setting out the amount to be transferred from each member state ' s cf allocation to the connecting europe facility , decisions setting out the amount to be transferred from each member state ' s structural funds allocation for food for deprived people , decisions adopting and amending operational programmes , decisions on major projects , decisions on joint action plans , decisions suspending payments and decisions on financial corrections .


### pre - financing shall be used only for making payments to beneficiaries in the implementation of the programme . it shall be made available without delay to the responsible body for this purpose . ### initial pre - financing shall be used only for payments to beneficiaries in the implementation of the programme . it shall be made available without delay to the responsible body for this purpose .


### commission powers and responsibilities the commission shall satisfy itself on the basis of available information , including the accreditation procedure , annual management declaration , annual control reports , annual audit opinion , annual implementation report and audits carried out by national and union bodies , that the member states have set up management and control systems that comply with this regulation and the fund - specific rules and that these systems function effectively during the implementation of programmes . 2 . without prejudice to audits carried out by member states , commission officials or authorised commission representatives may carry out on - the - spot audits or checks upon giving adequate prior notice . the scope of such audits or checks may include , in particular , verification of the effective functioning of management and control systems in a programme or a part thereof , operations and assessment of the sound financial management of operations or programmes . officials or authorised representatives of the member state may take part in such audits . commission officials or authorised commission representatives , duly empowered to carry out on - the - spot audits , shall have access to all records , documents and metadata , irrespective of the medium in which they are stored , relating to operations supported by the csf funds or to management and control systems . member states shall provide copies of such records , documents and metadata to the commission upon request . the powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation . commission officials and authorised representatives shall not take part , inter alia , in home visits or the formal questioning of persons within the framework of national legislation . however , they shall have access to the information thus obtained . 3 . the commission may require a member state to take the actions necessary to ensure the effective functioning of their management and control systems or the correctness of expenditure in accordance with the fund - specific rules . 4 . the commission may require a member state to examine a complaint submitted to the commission concerning the selection or implementation of operations co - financed by the csf funds or the functioning of the management and control system . ### commission powers and responsibilities the commission shall satisfy itself , on the basis of available information , including information on the designation of bodies responsible for the management and control , the documents provided each year by the designated bodies under article 59 of the financial regulation , control reports , annual implementation reports and audits carried out by national and union bodies , that the member states have set up management and control systems that comply with this regulation and the fund - specific rules and that these systems function effectively during the implementation of programmes . 2 . without prejudice to audits carried out by member states , commission officials or authorised commission representatives may carry out on - the - spot audits or checks upon giving prior notice of a minimum of 10 working days , except in urgent cases where no notice shall be required . the scope of such audits or checks may include , in particular , verification of the effective functioning of management and control systems in a programme or a part thereof , operations and assessment of the sound financial management of operations or programmes . officials or authorised representatives of the member state may take part in such audits . commission officials or authorised commission representatives , duly empowered to carry out on - the - spot audits or checks , shall have access to all necessary records , documents and metadata , irrespective of the medium in which they are stored , relating to operations supported by the european structural and investment funds or to management and control systems . member states shall provide copies of such records , documents and metadata to the commission upon request . the powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation . commission officials and authorised representatives shall not take part , inter alia , in home visits or the formal questioning of persons within the framework of national legislation . however , they shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the concerned legal subjects . 3 . the commission may require a member state to take the actions necessary to ensure the effective functioning of their management and control systems or the correctness of expenditure in accordance with the fund - specific rules . deleted


### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth consistent with the common strategic framework and partnership contract . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the csf funds and actions to achieve a reduction of administrative burden for beneficiaries . ### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth consistent with the provisions set out in this regulation , the fund - specific rules , and with the content of the partnership agreement . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the european structural and investment funds and actions to achieve a reduction of administrative burden for beneficiaries .


### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth consistent with the common strategic framework and partnership contract . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the csf funds and actions to achieve a reduction of administrative burden for beneficiaries . ### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth consistent with the common strategic framework and partnership contract . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the csf fund , also applying competition procedures and actions to achieve a reduction of administrative burden for beneficiaries .


### competent regional , local , urban and other public authorities ; ### competent urban and other public authorities ;


### for the partnership contract and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners , and bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination . the purpose of such a partnership is to respect the principle of multi - level governance , ensure the ownership of planned interventions by stakeholders and build on the experience and know - how of relevant actors . the commission should be empowered to adopt delegated acts providing for a code of conduct in order to ensure that partners are involved in the preparation , implementation , monitoring and evaluation of partnership contracts and programmes in a consistent manner . ### for the partnership agreement and each programme respectively , a member state should organise a partnership with the representatives of competent regional , local , urban and other public authorities , economic and social partners and other bodies representing civil society , including environmental partners , non - governmental organisations and bodies responsible for promoting equality and non - discrimination , including , where appropriate , the ' umbrella organisations ' of such bodies , authorities and organisations . the purpose of such a partnership is to respect the principles of multi - level governance , but also of subsidiarity and proportionality and the specificities of the member states ' different legal and institutional frameworks as well as to ensure the ownership of planned interventions by stakeholders and build on the experience and the know - how of relevant actors . the member states should identify the most representative relevant partners , who should include the institutions , organisations and groups which can influence the preparation or be affected by the preparation and implementation of the programmes . in this context member states may also identify , where appropriate , as relevant partners , ' umbrella organisations ' which are the associations , federations or confederations of relevant local , regional and urban authorities or other bodies in accordance with applicable national law and practice . the commission shall be empowered to adopt a delegated act providing for a code of conduct in order to facilitate member states the implementation of partnership with regard to ensure the involvement of relevant partners in the preparation , implementation , monitoring and evaluation of partnership agreements and programmes in a consistent manner . the adopted delegated act should have under no circumstances and in no way of its interpretation retroactive effect or be the basis to establish irregularities leading to financial corrections . the adopted delegated act should not enter into force earlier than the day of its adoption after the entry into force of this regulation . the adopted delegated act should allow member states to determine on the most appropriate modalities for implementing the partnership in accordance with their institutional and legal framework as well as their national and regional competences , provided that its objectives , as laid down in this regulation , are achieved .


### bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination . ### relevant bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting social inclusion , gender equality and non - discrimination .


### each priority shall set out indicators to assess progress of programme implementation towards achievement of objectives as the basis for monitoring , evaluation and review of performance . these shall include : ### each priority shall set out qualitative and quantitative indicators based on the member state’s past achievements and challenges in line with horizontal principles set out in articles 7 , 7a and 8 to assess progress of programme implementation towards achievement of objectives as the basis for monitoring , evaluation and review of performance . these shall include :


### each priority shall set out indicators to assess progress of programme implementation towards achievement of objectives as the basis for monitoring , evaluation and review of performance . these shall include : ### each priority shall set out indicators and corresponding targets expressed in qualitative or quantitative terms , in accordance with fund - specific rules , to assess progress of programme implementation towards achievement of objectives as the basis for monitoring , evaluation and review of performance . these shall include :


### in order to promote the treaty objectives of economic , social and territorial cohesion , the ' investment for growth and jobs ' goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ' investment for growth and jobs ' goal from the cf . ### in order to promote the treaty objectives of economic , social and territorial cohesion , the ' investment for growth and jobs ' goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , regions which received support in the period 2007–2013 under the ‘ convergence’ objective , including regions which received support in this period as ‘ phasing out’ regions in accordance with council regulation no 1083 / 2006 of 11 july 2006 laying down general provisions on the european development fund , the european social fund and the cohesion fund and repealing regulation no 1260 / 19991 , whose gdp per capita for the 2007–2013 period was less than 75 % of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75 % of the eu - 27 average should receive at least two thirds of their 2007–2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ' investment for growth and jobs ' goal from the cf . _________________ 1 oj l 210 , 31 . 7 . 2006 , p . 25 .


### an integrated approach to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of discrimination or exclusion , with special regard to marginalised communities , where appropriate , including the indicative financial allocation for the relevant csf funds ; ### arrangements for the partnership principle as referred in article 5 ; an indicative list of partners and a summary of the actions taken to involve those partners as referred to in article 5 and their role in the preparation of the partnership agreement and the progress report as defined in article 46 of this regulation .


### information to be submitted to the commission the member state or the managing authority shall submit the following information on major projects to the commission as soon as preparatory work has been completed : information on the body to be responsible for implementation of the major project , and its capacity ; a description of and information on the investment and its location ; total cost and total eligible cost , taking account of the requirements set out in article 54 ; information on the feasibility studies carried out , including the options analysis , the results , and independent quality review ; a cost - benefit analysis , including an economic and a financial analysis , and a risk assessment ; an analysis of the environmental impact , taking into account climate change adaptation and mitigation needs , and disaster resilience ; the consistency with the relevant priority axes of the operational programme or programmes concerned , and its expected contribution to achieving the specific objectives of those priority axes ; the financing plan showing the total planned financial resources and the planned support from the funds , the eib , and all other sources of financing , together with physical and financial indicators for monitoring progress , taking account of the identified risks ; the timetable for implementing the major project and , where the implementation period is expected to be longer than the programming period , the phases for which support from the funds is requested during the 2014 to 2020 programming period . the commission shall provide indicative guidance on the methodology to be used in carrying out the cost - benefit analysis referred to in point above in accordance with the advisory procedure referred to in article 143 . the format for the information on major projects to be submitted shall be set up in accordance with the model adopted by the commission , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . ### information necessary for the approval of major projects before a major project is approved , the managing authority shall ensure that the following information is available : the body responsible for implementation of the major project , and its capacity ; a description of the investment and its location ; total cost and total eligible cost , taking account of the requirements set out in article 54 ; feasibility studies carried out , including the options analysis , and the results ; a cost - benefit analysis , including an economic and a financial analysis , and a risk assessment ; an analysis of the environmental impact , taking into account climate change adaptation and mitigation needs , and disaster resilience ; a description of the public consultation proposed and the involvement of partners as referred to in article 5 ; the consistency with the relevant priority axes of the operational programme or operational programmes concerned , and its expected contribution to achieving the specific objectives of those priority axes and the expected contribution to socio - economic development ; the financing plan showing the total planned financial resources and the planned support from the funds , the eib , and all other sources of financing , together with physical and financial indicators for monitoring progress , taking account of the identified risks ; the timetable for implementing the major project and , where the implementation period is expected to be longer than the programming period , the phases for which support from the funds is requested during the 2014 to 2020 programming period . the commission shall be empowered to adopt delegated acts in accordance with article 142 , laying down guidance on the methodology to be used in carrying out the cost - benefit analysis referred to in point of the first subparagraph . at the initiative of a member state , the information in article 91 to may be assessed by independent experts supported by technical assistance of the commission or , in agreement with the commission , by other independent experts . in other cases , the member state shall submit to the commission the information set out in article 91 to as soon as it is available . the commission shall adopt , by means of implementing acts , the uniform conditions on the methodology to be used in carrying out a quality review of a major project and shall establish the format for the submission of the information set out in article 91 to . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 .


### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional development needs . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . the fulfilment of those ex ante conditionalities should be assessed by the commission in the framework of its assessment of the partnership contract and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme . ### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional needs for sustainable development . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . an ex ante conditionality should be applied only where it has a direct link to and impact on the effective implementation of the european structural and investment funds . the commission should assess the information provided by member states on the fulfilment of ex ante conditionalities in the framework of its assessment of the partnership agreement and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme , in accordance with fund - specific rules .


### a performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states in 2017 and 2019 . a performance reserve should be foreseen and allocated in 2019 where milestones set in the performance framework have been attained . due to their diversity and multi - country character , there should be no performance reserve for ‘ european territorial cooperation’ programmes . in cases where the shortfall in the achievement of milestones or targets is significant , the commission should be able to suspend payments to the programme or , at the end of the programming period , apply financial corrections , in order to ensure that the union budget is not used in a wasteful or inefficient way . ### a performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each programme over the course of the programming period . the commission should undertake a performance review in cooperation with the member states in 2017 and 2019 . in cases where , as a result of a performance review , there is evidence that a priority failed to achieve the milestones set out in the performance framework , the commission should call upon the member state to propose amendments to the relevant programme and when the member state fails to respond satisfactorily within 3 months , the commission should be able to suspend all or part of an interim payment of a priority of a programme , in order to ensure that the union budget is not used in a wasteful or inefficient way . the suspension should be lifted as soon as the member state takes the necessary action .


### member states shall fulfil the management , control and audit obligations and assume the resulting responsibilities laid down in the rules on shared management set out in the financial regulation and the fund - specific rules . in accordance with the principle of shared management , member states shall be responsible for the management and control of programmes . ### member states shall fulfil the management , control and audit obligations and assume the resulting responsibilities laid down in the rules on shared management set out in the financial regulation and the fund - specific rules .


### ' programming ' means the process of organisation , decision - making and allocation of financial resources in several stages intended to implement , on a multi - annual basis , the joint action by the union and the member states to achieve union strategy for smart , sustainable and inclusive growth ; ### ' programming ' means the process of organisation , decision - making and allocation of financial resources in several stages , with the involvement of partners in accordance with article 5 , intended to implement , on a multi - annual basis , the joint action by the union and the member states to achieve the objectives of the union strategy for smart , sustainable and inclusive growth ;


### the first application for interim payment shall not be made before the formal act accrediting the managing authority has been received by the commission . ### the first application for interim payment shall not be made before the notification to the commission of the designation of the managing and certifying authorities in accordance with article 113 bis .


### the member state shall designate , for each operational programme , a national , regional or local public authority or body as managing authority . the same public authority or body may be designated as a managing authority for more than one operational programme . ### the member state shall designate , for each operational programme , a national , multi - regional , regional or local public authority or body as managing authority . the same public authority or body may be designated as a managing authority for more than one operational programme .


### an operational programme shall consist of priority axes . a priority axis shall concern one fund for a category of region and shall correspond , without prejudice to article 52 , to a thematic objective and comprise one or more investment priorities of that thematic objective , in accordance with the fund - specific rules . for the esf , a priority axis may combine investment priorities from different thematic objectives set out in article 9 , , and in order to facilitate their contribution to other priority axes , in duly justified circumstances . ### an operational programme shall consist of priority axes . a priority axis shall concern one fund and one category of region , except for the cohesion fund , and shall correspond , without prejudice to article 52 , to a thematic objective and comprise one or more investment priorities of that thematic objective , in accordance with the fund - specific rules . where appropriate and in order to increase the impact and effectiveness in a thematically coherent integrated approach , a priority axis may : concern more than one category of region ; combine one or more complementary investment priorities from the erdf , cf and esf under one thematic objective ; in duly justified cases combine one or more complementary investment priorities from different thematic objectives in order to achieve their maximum contribution to priority axis ; for the esf combine investment priorities from different thematic objectives set out in article 9 , , and in order to facilitate their contribution to other priority axes . member states may combine two or more of the options to .


### the entities referred to in paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority . the assets held on such fiduciary accounts shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity . ### the bodies referred to in paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority , or set up the financial instrument as a separate block of finance within a financial institution . in case of a separate block of finance , separate accounting shall distinguish programme resources invested in the financial instrument from the other resources available in the financial institution . the assets held on fiduciary accounts and such separate blocks of finance shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity .


### arrangements to ensure alignment with the union strategy for smart , sustainable and inclusive growth , including : an analysis of disparities and development needs with reference to the thematic objectives , the common strategic framework and the targets set in the country - specific recommendations under article 121 of the treaty and the relevant council recommendations adopted under article 148 of the treaty ; a summary analysis of the ex ante evaluations of the programmes justifying the selection of the thematic objectives and the indicative allocations of the csf funds ; for each thematic objective , a summary of the main results expected for each of the csf funds ; the indicative allocation of support by the union by thematic objective at national level for each of the csf funds , as well as the total indicative amount of support foreseen for climate change objectives ; the main priority areas for cooperation , taking account , where appropriate , of macro - regional and sea basin strategies ; horizontal principles and policy objectives for the implementation of the csf funds ; the list of the programmes under the erdf , the esf and the cf , except those under the european territorial cooperation goal , and of the programmes of the eafrd and the emff , with the respective indicative allocations by csf fund and by year ; ### arrangements to ensure alignment with the union strategy for smart , sustainable and inclusive growth as well as the fund specific missions pursuant to their treaty - based objectives , including economic , social and territorial cohesion , including : an analysis of disparities , development needs , and growth potentials with reference to the thematic objectives and the territorial challenges and taking account of the national reform programme , where appropriate , and relevant country - specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and relevant council recommendations adopted in accordance with article 148 of the treaty on the functioning of the european union ; a summary of the ex ante evaluations of the programmes or key findings of the ex ante evaluations of the partnership agreement where undertaken by the member state at its own initiative ; selected thematic objectives , and for each of the selected thematic objectives a summary of the main results expected for each of the european structural and investment funds ; the indicative allocation of support by the union by thematic objective at national level for each of the european structural and investment funds , as well as the total indicative amount of support foreseen for climate change objectives ; deleted the application of horizontal principles and policy objectives for the implementation of the european structural and investment funds ; the list of the programmes under the erdf , the esf and the cf , except those under the european territorial cooperation goal , and of the programmes of the eafrd and the emff , with the respective indicative allocations by european structural and investment fund and by year ;


### use of legacy resources after closure of the programme member states shall adopt the necessary measures to ensure that the capital resources and gains and other earnings or yields attributable to the support from the csf funds to financial instruments are used in accordance with the aims of the programme for a period of at least 10 years after the closure of the programme . ### use of resources after the end of the eligibility period member states shall adopt the necessary measures to ensure that resources paid back to financial instruments , including capital repayments and gains and other earnings or yields generated during a period of at least 10 years after the end of the eligibility period , which are attributable to the support from the european structural and invenstment funds to financial instruments pursuant to article 32 , are used in accordance with the aims of the programme or programmes , either within the same financial instrument or , following the exit of these resources from the financial instrument , in other financial instruments in both cases provided that an assessment of market conditions demonstrates a continuing need for such investment or in other forms of support .


### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of implementation of the csf funds , aim at eliminating inequalities and promoting equality between men and women , as well as combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . ### in the context of its effort to increase economic , territorial and social cohesion , the union should , at all stages of implementation of the european structural and investment funds , aim to eliminate inequalities and ensure equality between women and men both through systematic integration of gender aspects in the programming and the implementation process , and through specific measures in accordance with the eu strategy for equality between women and men . during that implementation , the union should also aim to combat discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation as set out in article 2 of the treaty on the european union , article 10 of the treaty on the functioning of the european union and article 21 of the charter of fundamental rights .


### the member states and the commission shall take appropriate steps to prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation and implementation of programmes . ### the member states and the commission shall take appropriate steps to prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation and implementation of programmes . in particular , accessibility for persons with disabilities shall be taken into account throughout the preparation and implementation of programmes .


### the ex ante evaluation shall incorporate , where appropriate , the requirements for strategic environmental assessment set out in implementation of directive 2001 / 42 / ec of the european parliament and of the council of 27 june 2001 on the assessment of the effects of certain plans and programmes on the environment1 . ### ex ante evaluations shall incorporate , where appropriate , the requirements for strategic environmental assessment set out in implementation of directive 2001 / 42 / ec of the european parliament and of the council of 27 june 2001 on the assessment of the effects of certain plans and programmes on the environment , taking into account climate change mitigation needs1 . 1 oj l197 , 21 . 7 . 2001 , p . 30 .


### local development strategies shall be selected by a committee set up for this purpose by the relevant managing authorities of the programmes . ### community - led local development strategies shall be selected by a committee set up for this purpose by the responsible managing authority or authorities and approved by the responsible managing authority or authorities .


### as part of an operational programme or operational programmes , the erdf and the cohesion fund may support an operation comprising a series of works , activities or services intended in itself to accomplish an indivisible task of a precise economic or technical nature which has clearly identified goals and whose total cost exceeds eur 50 000 000 . financial instruments shall not be considered major projects . ### as part of an operational programme or operational programmes , which have been subject to a commission decision under article 87 , the erdf and the cf may support an operation comprising a series of works , activities or services intended in itself to accomplish an indivisible task of a precise economic or technical nature which has clearly identified goals and for which the total eligible cost exceeds eur 50 000 000 and in the case of operations contributing to the thematic objective under article 9 where the total eligible cost exceeds eur 75 000 000 . financial instruments shall not be considered major projects .


### the commission shall be empowered to adopt delegated acts in accordance with article 142 establishing the criteria for establishing the level of financial correction to be applied . ### the commission shall be empowered , by means of delegated acts in accordance with article 142 , to lay down detailed rules concerning the criteria for determining the cases that are to be regarded as serious deficiencies within the meaning of this article and the criteria for establishing the level of financial correction to be applied .


### by 30 april 2016 and by 30 april of each subsequent year until and including 2022 the member state shall submit to the commission an annual report in accordance with article 44 . 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 operational programme in accordance with article 44 ; 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 respectively , 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 member state authorities and beneficiaries to administer and use the funds ; progress in implementation of any interregional and transnational actions ; 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 in accordance with article 8 ; the results of the information and publicity measures of the funds carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of discrimination or exclusion , with special regard to marginalised communities including , where appropriate , the financial resources used ; the involvement of the partners in the implementation , monitoring and evaluation of the operational 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 . ### by 31 may 2016 and by 31 may of each subsequent year until and including 2022 the member state shall submit to the commission an annual implementation report in accordance with article 44 . 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 . 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 operational programme in accordance with article 44 ; 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 respectively , 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 operational programmes and information on the other elements : progress in implementation of the integrated approach to territorial development , including development of regions facing demographic challenges and permanent or natural handicaps , sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of member state authorities and beneficiaries to administer and use the funds ; progress in implementation of any interregional and transnational actions ; 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 prevent discrimination , in particular 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 in accordance with article 8 ; the results of the information and publicity measures of the funds carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of poverty , discrimination or social exclusion , with special regard to marginalised communities and persons with disabilities , long term unemployed and young people not in employment including , where appropriate , the financial resources used . the involvement of the partners in the implementation , monitoring and evaluation of the operational programme . by derogation , and in order to ensure consistency between the partnership agreement and the progress report , the member states with no more than one operational programme per fund may include information related to ex ante conditionalities referred to in article 44 , the information required by article 44 and the information referred to in points , , and of this paragraph in the progress report instead of the annual implementation reports submitted in 2017 and 2019 respectively and the final report respectively , without prejudice to article 100 . 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 .


### the objectives of the csf funds shall be pursued in the framework of sustainable development and the union ' s promotion of the aim of protecting and improving the environment , as set out in article 11 of the treaty , taking into account the polluter pays principle . ### the objectives of the european structural and investment funds shall be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the environment , as set out in article 11 and article 191 of the treaty , taking into account the polluter pays principle .


### each csf fund shall support the following thematic objectives in accordance with its mission in order to contribute to the union strategy for smart , sustainable and inclusive growth : strengthening research , technological development and innovation ; enhancing access to , and use and quality of , information and communication technologies ; enhancing the competitiveness of small and medium - sized enterprises , the agricultural sector and the fisheries and aquaculture sector ; supporting the shift towards a low - carbon economy in all sectors ; promoting climate change adaptation , risk prevention and management ; protecting the environment and promoting resource efficiency ; promoting sustainable transport and removing bottlenecks in key network infrastructures ; promoting employment and supporting labour mobility ; promoting social inclusion and combating poverty ; investing in education , skills and lifelong learning ; enhancing institutional capacity and an efficient public administration . thematic objectives shall be translated into priorities specific to each csf fund and set out in the fund - specific rules . ### each european structural and investment fund , in order to contribute to the union strategy for smart , sustainable and inclusive growth , including economic , social and territorial cohesion shall support the following thematic objectives . strengthening research , technological development and innovation ; enhancing access to , and use and quality of , information and communication technologies ; enhancing the competitiveness of small and medium - sized enterprises , the agricultural sector and the fisheries and aquaculture sector ; supporting the shift towards a low - carbon economy in all sectors ; promoting climate change adaptation , risk prevention and management ; preserving and protecting the environment , and promoting resource efficiency ; removing bottlenecks in key network infrastructures and filling in missing links ; promoting sustainable and quality employment and supporting labour mobility ; promoting social inclusion , combating poverty and any discrimination ; investing in education , training and vocational training for skills and lifelong learning ; enhancing institutional capacity of public authorities and stakeholders and efficient public administration ; thematic objectives shall be translated into priorities specific to each of the european structural and investment funds and set out in the fund - specific rules .


### resources for the european territorial cooperation goal shall amount to 3 , 50 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 . ### resources for the european territorial cooperation goal shall amount indicatively to 7 % of the global resources available for budgetary commitment from the funds for the period 2014 to 2020 .


### information to be submitted to the commission the member state or the managing authority shall submit the following information on major projects to the commission as soon as preparatory work has been completed : information on the body to be responsible for implementation of the major project , and its capacity ; a description of and information on the investment and its location ; total cost and total eligible cost , taking account of the requirements set out in article 54 ; information on the feasibility studies carried out , including the options analysis , the results , and independent quality review ; a cost - benefit analysis , including an economic and a financial analysis , and a risk assessment ; an analysis of the environmental impact , taking into account climate change adaptation and mitigation needs , and disaster resilience ; the consistency with the relevant priority axes of the operational programme or programmes concerned , and its expected contribution to achieving the specific objectives of those priority axes ; the financing plan showing the total planned financial resources and the planned support from the funds , the eib , and all other sources of financing , together with physical and financial indicators for monitoring progress , taking account of the identified risks ; the timetable for implementing the major project and , where the implementation period is expected to be longer than the programming period , the phases for which support from the funds is requested during the 2014 to 2020 programming period . the commission shall provide indicative guidance on the methodology to be used in carrying out the cost - benefit analysis referred to in point above in accordance with the advisory procedure referred to in article 143 . the format for the information on major projects to be submitted shall be set up in accordance with the model adopted by the commission , by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . 2 . major projects submitted to the commission for approval shall be contained in the list of major projects in an operational programme . the list shall be reviewed by the member state or the managing authority two years following the adoption of an operational programme and may at the request of the member state be adjusted in accordance with the procedure set out in article 26 , in particular to include major projects with an expected completion date by the end of 2022 . ### information necessary for the approval of major projects before a major project is approved , the managing authority shall ensure that the following information is available : the body responsible for implementation of the major project , and its capacity ; a description of the investment and its location ; total cost and total eligible cost , taking account of the requirements set out in article 54 ; feasibility studies carried out , including the options analysis , and the results ; a cost - benefit analysis , including an economic and a financial analysis , and a risk assessment ; an analysis of the environmental impact , taking into account climate change adaptation and mitigation needs , and disaster resilience ; the consistency with the relevant priority axes of the operational programme or operational programmes concerned , and its expected contribution to achieving the specific objectives of those priority axes and the expected contribution to socio - economic development ; the financing plan showing the total planned financial resources and the planned support from the funds , the eib , and all other sources of financing , together with physical and financial indicators for monitoring progress , taking account of the identified risks ; the timetable for implementing the major project and , where the implementation period is expected to be longer than the programming period , the phases for which support from the funds is requested during the 2014 to 2020 programming period . the commission shall adopt implementing acts establishing the methodology to be used based on recognised best practices , in carrying out the cost - benefit analysis referred to in point , in accordance with the advisory procedure referred to in article 143 . at the initiative of a member state , the information in article 91 to may be assessed by independent experts supported by technical assistance of the commission or , in agreement with the commission , by other independent experts . in other cases , the member state shall submit to the commission the information set out in article 91 to as soon as it is available . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down the methodology to be used in carrying out the quality review of a major project . the commission shall adopt implementing acts establishing the format for submission of the information set out in points to of the first subparagraph . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . deleted


### member states shall maintain for the period 2014 - 2020 a level of public or equivalent structural expenditure at least equal to the reference level set in the partnership contract . the reference level on average per year of public or equivalent structural expenditure for the years 2014 - 2020 shall be set in the partnership contract , on the basis of an ex ante verification by the commission of the information submitted in the partnership contract , having regard to the average level of public or equivalent structural expenditure per year in the period 2007 - 2013 . the commission and the member states shall take into account the general macroeconomic conditions and specific or exceptional circumstances , such as privatisations or an exceptional level of public or equivalent structural expenditure by a member state in the period 2007 - 2013 . they shall also take into account changes in the national allocations from the structural funds as compared to the years 2007 - 2013 . ### member states shall maintain for the period 2014 - 2020 a level of public or equivalent structural expenditure on average per year at least equal to the reference level set in the partnership agreement . deleted in setting this reference level , the commission and the member states shall take into account the general macroeconomic conditions and specific or exceptional circumstances , such as privatisations , an exceptional level of public or equivalent structural expenditure by a member state in the period 2007 - 2013 and the evolution of other public investment indicators . they shall also take into account changes in the national allocations from the funds as compared to the years 2007 - 2013 .


### the elements of the common strategic framework related to coherence and consistency with the economic policies of member states and the union , the coordination mechanisms among the csf funds and with other relevant union policies and instruments , the horizontal principles and cross - cutting policy objectives and the arrangements to address territorial challenges are laid down in annex i . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down the specific elements of the common strategic framework related to the establishment of indicative actions of high european added value and corresponding principles for delivery for each thematic objective and of priorities for cooperation . where there are major changes in the union strategy for smart , sustainable and inclusive growth , the commission shall review the common strategic framework and , where appropriate , adopt by means of delegated acts in accordance with article 142 , amendments to annex i . within 6 months of adoption of a revision to the common strategic framework , member states shall propose amendments , where necessary , to their partnership contract and programmes to ensure their consistency with the revised common strategic framework . ### the common strategic framework is set out in annex i to this regulation . deleted where there are major changes in the social and economic situation in the union or in the union strategy for smart , sustainable and inclusive growth , the commission may submit a proposal to review the common strategic framework , or the european parliament or the council , acting in accordance with articles 225 or 241 of the treaty on the functioning of the european union respectively , may request the commission to submit such a proposal . the commission shall be empowered to adopt delegated acts in accordance with article 142 in order to supplement or amend sections 4 and 7 of the common strategic framework set out in annex i where it is necessary to take account of changes in the union policies or instruments referred to in section 4 or changes in the cooperation activities referred to in section 7 , or to take account of the introduction of new union policies , instruments or cooperation activities .


### an operational programme shall consist of priority axes . a priority axis shall concern one fund for a category of region and shall correspond , without prejudice to article 52 , to a thematic objective and comprise one or more investment priorities of that thematic objective , in accordance with the fund - specific rules . for the esf , a priority axis may combine investment priorities from different thematic objectives set out in article 9 , , and in order to facilitate their contribution to other priority axes , in duly justified circumstances . ### an operational programme shall consist of priority axes . a priority axis can apply to one or more category of region and comprise one or more investment priorities of one or more thematic objectives , in accordance with the fund - specific rules .


### member states shall establish and implement a procedure for the independent examination and resolution of complaints concerning the selection or implementation of operations co - financed by the csf funds . member states shall report the results of such examinations to the commission upon request . ### member states or groups of member states that have established macro - regional development funds shall establish and implement a procedure for the independent examination and resolution of complaints concerning the selection or implementation of operations co - financed by the csf funds . member states or groups of member states that have established macro - regional development funds shall report the results of such examinations to the commission upon request .


### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional development needs . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . the fulfilment of those ex ante conditionalities should be assessed by the commission in the framework of its assessment of the partnership contract and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme . ### member states should concentrate support to ensure a significant contribution to the achievement of union objectives in line with their specific national and regional needs for sustainable development . ex ante conditionalities should be defined to ensure that the necessary framework conditions for the effective use of union support are in place . an ex ante conditionality should be applied only where it has a direct link to and impact on the effective implementation of the european structural and investment funds . the commission should assess the information provided by member states on the fulfilment of ex ante conditionalities in the framework of its assessment of the partnership agreement and programmes . in cases where there is a failure to fulfil an ex ante conditionality , the commission should have the power to suspend payments to the programme , in accordance with fund - specific rules .


### local development strategies shall be selected by a committee set up for this purpose by the relevant managing authorities of the programmes . ### local development strategies shall be selected by a committee set up for this purpose by the relevant managing authorities of the programmes while partners mentioned in article 5 , in particular social partners , are members of this committee ;


### a citizen ' s summary of the contents of the annual and the final implementation reports shall be made public ### the annual and the final implementation reports , as well as a summary for citizens of their content shall be made public .


### programmes shall be drawn up by member states or any authority designated by them , in cooperation with the partners . ### programmes shall be drawn up by member states or any authority designated by them , in cooperation with the partners referred to in article 5 . member states shall draw up the programmes following transparent procedures in relation to the public , in accordance with their institutional and legal framework .


### financial instruments supported by the csf funds should be used to address specific market needs in a cost effective way , in accordance with the objectives of the programmes , and should not crowd out private financing . the decision to finance support measures through financial instruments should be determined therefore on the basis of an ex ante analysis . ### financial instruments supported by the european structural and investment funds should be used to address specific market needs and in particular to respond to market failures or sub - optimal investment situations in a cost effective way , in accordance with the objectives of the programmes , and should not crowd out private financing . the decision to finance support measures through financial instruments should be determined therefore on the basis of an ex ante assessment .