### the commission shall assess the consistency of programmes with this regulation , the fund - specific rules , their effective contribution to the thematic objectives and the union priorities specific to each csf fund , the common strategic framework , the partnership contract , 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 ante evaluation . the assessment shall address , in particular , the adequacy of the programme strategy , the corresponding objectives , indicators , targets and the allocation of budgetary resources . ### the commission shall assess the consistency of programmes with this regulation and with the fund - specific rules , their effective contribution to the selected thematic objectives and to the union priorities specific to each european structural and investment fund , and also the partnership agreement , taking account of 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 evaluation . the assessment shall address , in particular , the adequacy of the programme strategy , the corresponding objectives , indicators , targets and the allocation of budgetary resources .


### in order to ensure that expenditure co - financed by the union budget in any given financial year is used in accordance with the applicable rules , an appropriate framework should be created for the annual clearance of accounts . under this framework , the accredited bodies should submit to the commission , in respect of each programme , a management declaration of assurance accompanied by the certified annual accounts , a summary report of controls and an independent audit opinion and control report . ### in order to ensure that expenditure co - financed by the union budget in any given financial year is used in accordance with the applicable rules , an appropriate framework should be created for the annual clearance of accounts . this framework should include a summary report of controls and an independent audit opinion and control report .


### the audit authority shall , within six months of adoption of an operational programme , prepare an audit strategy for performance of audits . the audit strategy shall set out the audit methodology , the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years . the audit strategy shall be updated annually from 2016 until and including 2022 . where a common management and control system applies to more than one operational programme , a single audit strategy may be prepared for the operational programmes concerned . the audit authority shall submit the audit strategy to the commission upon request . ### the audit authority shall , within eight months of adoption of an operational programme , prepare an audit strategy for performance of audits . the audit strategy shall set out the audit methodology , the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years . the audit strategy shall be updated annually from 2016 until and including 2022 . where a common management and control system applies to more than one operational programme , a single audit strategy may be prepared for the operational programmes concerned . the audit authority shall submit the audit strategy to the commission upon request .


### the monitoring committee shall meet at least once a year and shall review implementation of the programme and progress towards achieving its objectives . in doing so , it shall have regard to the financial data , common and programme - specific indicators , including changes in result indicators and progress towards quantified target values , and the milestones defined in the performance framework . 2 . the monitoring committee shall examine in detail all issues that affect the performance of the programme . 3 . the monitoring committee shall be consulted and issue an opinion on any amendment of the programme proposed by the managing authority . 4 . the monitoring committee may issue recommendations to the managing authority regarding implementation of the programme and its evaluation . it shall monitor actions taken as a result of its recommendations . ### the monitoring committee shall meet at least once a year and shall review implementation of the programme and progress towards achieving its objectives . in doing so , it shall have regard to the financial data , common and programme - specific indicators , including changes in the value of result indicators and progress towards quantified target values , and the milestones defined in the performance framework referred to in article 19 , and , where relevant , the results of qualitative analyses . 2 . the monitoring committee shall examine all issues that affect the performance of the programme , including the conclusions of the performance reviews . 3 . the monitoring committee shall be consulted and shall , if it considers appropriate , give an opinion on any amendment of the programme proposed by the managing authority . 4 . the monitoring committee may make observations to the managing authority regarding implementation of the programme and its evaluation including actions related to the reduction of administrative burden on beneficiaries . it shall monitor actions taken as a result of its observations .


### 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 .


### the objectives of the csf funds should 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 and 19 of the treaty , taking into account the polluter pays principle . the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget to this end , using a methodology adopted by the commission by implementing act . ### the objectives of the european structural and investment funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in articles 11 and 191 of the treaty , taking into account the polluter pays principle . to this end the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget using a methodology based on the categories of intervention or measures adopted by the commission by implementing act .


### the outermost regions should benefit from specific measures and additional funding to offset the handicaps resulting from the factors referred to in article 349 of the treaty . ### the outermost regions should benefit from specific effective measures as well as sufficient additional funding to take into consideration the remoteness , insularity , social and economic structural circumstances and to offset the handicaps resulting from the factors referred to in article 349 of the treaty .


### on the basis of the common strategic framework , each member state should prepare , in cooperation with its partners and in dialogue with the commission , a partnership contract . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds . ### on the basis of the common strategic framework , each member state should prepare , in cooperation with its partners as referred to in article 5 of this regulation , and in dialogue with the commission , a partnership agreement . the partnership agreement should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the european structural and investment funds . the partnership agreement should set out 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 , arrangements to ensure effective implementation and arrangements for the partnership principle and an integrated approach to territorial development .


### in order to maximise the contribution of the csf funds and to provide clear strategic direction to the programming process at the level of member states and the regions , a common strategic framework should be established . the common strategic framework should facilitate sectoral and territorial coordination of union intervention under the csf funds and with other relevant union policies and instruments . ### in order to maximise the contribution of the european structural and investment funds and to provide strategic guiding principles to facilitate the programming process at the level of member states and the regions , a common strategic framework should be established . the common strategic framework should facilitate as well the sectoral and territorial coordination of union intervention under the european structural and investment funds and with other relevant union policies and instruments in line with the objectives defined in the treaty and the targets of the union strategy for smart , sustainable and inclusive growth , taking into account the key territorial challenges . the common strategic framework should be set out in an annex to this regulation .


### the annual implementation report submitted in 2017 shall set out and assess the information set out in paragraph 2 and progress towards achieving the objectives of the programme , including the contribution of the csf funds to changes in result indicators , when evidence is available from evaluations . it shall also assess the implementation of actions to take into account the principles set out in articles 6 , 7 and 8 and report on support used for climate change targets . ### the annual implementation report submitted in 2017 shall set out and assess the information set out in paragraph 2 and progress towards achieving the objectives of the programme , including the contribution of the european structural and investment funds to changes in the value of result indicators , when evidence is available from evaluations . it shall set out actions taken to fulfil the ex - ante conditionalities not fulfilled at the time of adoption of the programmes . it shall also assess the implementation of actions to take into account the principles set out in articles 7 and 8 , the role of the partners referred to in article 5 in the implementation of the programme and report on support used for climate change targets .


### arrangements for the implementation and use of the csf funds , and in particular the financial and administrative resources required for the implementation of the csf funds , in relation to the reporting , evaluation , management and control shall take into account the principle of proportionality having regard to the level of support allocated . ### arrangements for the implementation and use of the european structural and investment funds , and in particular the financial and administrative resources required for the preparation and implementation of the european structural and investment funds , in relation to the monitoring , reporting , evaluation , management and control shall respect the principle of proportionality having regard to the level of support allocated and shall take into account the overall aim of reducing administrative burden for bodies involved in the management and control of the programmes .


### in order to take account of the specific organisation of the management and control systems for the erdf , esf , cf and emff and the need to ensure a proportionate approach , specific provisions are required for the accreditation and withdrawal of accreditation of the managing authority and the certifying authority . ### in accordance with article 59 of the financial regulation and in order to take account of the specific organisation of the management and control systems for the erdf , esf , cf and emff , specific provisions are required for the designation and ending of designation of the managing authority and the certifying authority .


### it is important to bring the achievements of the union ' s funds to the attention of the general public . citizens have the right to know how the union ' s financial resources are invested . the responsibility to ensure that the appropriate information is communicated to the public should lie with both the managing authorities and the beneficiaries . to ensure more efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the commission , the resources allocated to communication actions under this regulation shall also contribute to cover the corporate communication of the political priorities of the european union as far as they are related to the general objectives of this regulation . ### it is important to bring the achievements of the union ' s funds to the attention of the general public . citizens have the right to know how the union ' s financial resources are invested . the responsibility to ensure that the appropriate information is communicated to the public should lie with both the managing authorities and the beneficiaries as well as with union institutions and advisory bodies . to ensure more efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the commission , the resources allocated to communication actions under this regulation shall also contribute to raise awareness about the objectives of cohesion policy and its role as an issue of genuine relevance to eu citizens .


### 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 .


### the commission shall adopt delegated acts , in accordance with article 142 , laying down the modalities of the exchange of information in paragraph 2 . 9 . the commission shall adopt delegated acts , in accordance with article 142 , laying down rules concerning arrangements for the audit trail referred to in paragraph 4 . 10 . the commission shall adopt , by means of implementing acts , the model for the management declaration referred to in paragraph 4 . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . ### the commission shall be empowered to adopt delegated acts , in accordance with article 142 laying down rules specifying the information in relation to the data to be recorded and stored in computerised form within monitoring system established under point of paragraph 2 . the commission shall adopt implementing acts laying down the technical specifications of the system established under point of paragraph 2 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . 9 . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down the detailed minimum requirements for the audit trail referred to in paragraph 4 in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority , managing authority , intermediate bodies and beneficiaries . 101 . the commission shall adopt implementing acts , in accordance with the advisory procedure referred to in article 143 laying down uniform conditions on the model for the management declaration referred to in paragraph 4 of this article . 1 note : the appropriate linguistic formulation for ia provisions to be further discussed following input . input from whom ?


### further investments through the same or other financial instruments , in accordance with the aims of the programme or programmes . ### further investments through the same or other financial instruments , in accordance with the specific objectives set out under a priority ;


### method for establishing the performance framework the performance framework shall consist of milestones established for each priority for the years 2016 and 2018 and targets established for 2022 . the milestones and targets shall be presented in accordance with the format set out in table 1 . 2 . milestones are intermediate targets for the achievement of the specific objective of a priority , expressing the intended progress towards the targets set for the end of the period . milestones established for 2016 shall include financial indicators and output indicators . milestones established for 2018 shall include financial indicators , output indicators and where appropriate , result indicators . milestones may also be established for key implementation steps . 3 . milestones shall be : – relevant , capturing essential information on the progress of a priority ; – transparent , with objectively verifiable targets and the source data identified and publicly available ; – verifiable , without imposing a disproportionate administrative burden ; – consistent across operational programmes , where appropriate . ### method for establishing the performance framework the performance framework shall consist of milestones established for each priority for the year 2018 and targets established for 2022 . the milestones and targets shall be presented in accordance with the format set out in table 1 . 2 . milestones are intermediate targets , directly linked to the achievement of the specific objective of a priority , expressing the intended progress towards the targets set for the end of the period . milestones established for 2018 shall include financial indicators , output indicators and where appropriate , result indicators , which are closely linked to the supported policy interventions . result indicators shall not be taken into account for the purposes of article 20 and article 20 . milestones may also be established for key implementation steps . 3 . milestones and targets shall be – realistic , achievable , relevant , capturing essential information on the progress of a priority ; – consistent with the nature and character of the specific objectives of the priority ; – transparent , with objectively verifiable targets and the source data identified and , where possible , publicly available ; – verifiable , without imposing a disproportionate administrative burden ; – consistent across operational programmes , where appropriate . 3 a . in duly justified cases , such as a significant change in the economic , environmental and labour market conditions in a member state or region , and in addition to amendments resulting from changes in allocations for a given priority , the member state may propose the revision of milestones and targets in accordance with article 26 of this regulation .


### 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 .


### in order to ensure focus on the achievement of the union strategy for smart , sustainable and inclusive growth , common elements should be defined for all programmes . in order to ensure the consistency of programming arrangements for the csf funds , the procedures for adoption and amendment of programmes should be aligned . programming should ensure consistency with the common strategic framework and partnership contract , coordination of the csf funds between themselves and with the other existing financial instruments and the european investment bank . ### the european structural and investment funds should be implemented through programmes covering the programming period in accordance with the partnership agreement . programmes should be drawn up by member states following transparent procedures , in accordance with the institutional and legal framework of each member state . member states and the commission should cooperate to ensure coordination and consistency of programming arrangements for the european structural and investment funds . as the content of programmes is closely interlinked with that of the partnership agreement , the programmes should be submitted , at the latest , within three months of the submission of the partnership agreement . a longer deadline should be foreseen for the submission of european territorial cooperation programmes in order to take into account the multi - country character of those programmes . in particular a distinction should be made between the core elements of the partnership agreement and programmes which should be subject to a commission decision and other elements which are not covered by the commission decision and may be amended under the responsibility of the member state . programming should ensure consistency with the common strategic framework and partnership agreement , coordination between the european structural and investment funds and with the other existing financial instruments and the input of the european investment bank if relevant .


### 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 should be defined to ensure the necessary prior requirements that bear relation and have a direct effect on the effective and efficient 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 . breach of a relevant ex ante conditionality may constitute grounds for the suspension of payments by the commission . in the event that payments are suspended , the commission should respect the principles of subsidiarity and proportionality as well as the powers at each administrative level involved .


### in order to promote the harmonious , balanced and sustainable development of the union , a common strategic framework shall provide clear strategic direction to the programming process and facilitate sectoral and territorial coordination of union intervention under the csf funds and with other relevant union policies and instruments in line with the objectives and targets of the union strategy for smart , sustainable and inclusive growth . ### in order to promote the harmonious , balanced and sustainable development of the union , a common strategic framework shall establish strategic guiding principles to facilitate the programming process and the sectoral and territorial coordination of union intervention under the european structural and investment funds and with other relevant union policies and instruments in line with the objectives and targets of the union strategy for smart , sustainable and inclusive growth taking into account the key territorial challenges for different types of territories . 1a . the strategic guiding principles as set out in the common strategic framework shall be established within the purpose and the scope of the assistance provided by each european structural and investment fund , as well as the rules governing the operation of each european structural and investment fund , as defined in this regulation and the fund - specific rules . it shall also not impose additional obligations to member states beyond those set out within the framework of the relevant sectoral union policies . 1b . the common strategic framework shall facilitate the preparation of the partnership agreement and programmes in accordance with the principles of proportionality and subsidiarity and taking into account the national and regional competences to decide on the specific and adequate policy and coordination measures .


### technical assistance of the member states at the initiative of a member state , the csf funds may support actions for preparation , management , monitoring , evaluation , information and communication , networking , complaint resolution , and control and audit . the csf funds may be used by the member state to support actions for the reduction of administrative burden for beneficiaries , including electronic data exchange systems , and actions to reinforce the capacity of member state authorities and beneficiaries to administer and use the csf funds . these actions may concern preceding and subsequent programming periods . 2 . the fund - specific rules may add or exclude actions which may be financed by the technical assistance of each csf fund . ### technical assistance of the member states at the initiative of a member state , the&#160 ; european structural and investment&#160 ; funds may support actions for preparation , management , monitoring , evaluation , information and communication , networking , complaint resolution , and control and audit . the european structural and investment funds may be used by the member state to support actions for the reduction of administrative burden for beneficiaries , including electronic data exchange systems , actions to reinforce the capacity of member state authorities and beneficiaries to administer and use these funds , as well as actions to reinforce the capacity of , and exchange best practices between , relevant partners in line with article 5 . these actions may concern preceding and subsequent programming periods . 2 . the fund - specific rules may add or exclude actions which may be financed by the technical assistance of each european structural and investment fund .


### 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 .


### 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 ;


### 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 shall ensure effective arrangements for the examination of complaints concerning the european structural and investment funds . the scope , rules and procedures concerning such arrangements shall be the responsibility of member states in accordance with their institutional and legal framework . member states shall upon request by the commission examine complaints submitted to the commission falling within the scope of their arrangements . member states shall inform the commission of the results of examinations upon request .


### where irregularities affecting annual accounts sent to the commission are detected by the commission or by the european court of auditors , the resulting financial correction shall reduce support from the funds to the operational programme . ### where irregularities affecting accounts sent to the commission by the member states are detected by the commission or by the european court of auditors , the resulting financial correction shall reduce support from the funds to the operational programme .


### the outermost regions should benefit from specific measures and additional funding to offset the handicaps resulting from the factors referred to in article 349 of the treaty . ### the outermost regions should benefit from specific effective measures as well as sufficient additional funding to take into consideration the remoteness , insularity , social and economic structural circumstances and to offset the handicaps resulting from the factors referred to in article 349 of the treaty .


### 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 fundspecific 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 for a category of region and shall correspond , without prejudice to article&#160 ; 52 , to a thematic objective and comprise one or more investment priorities of that thematic objective , in accordance with the fundspecific rules . for the esf , a priority axis may combine investment priorities from different thematic objectives set out in article&#160 ; 9 , , and in order to facilitate their contribution to other priority axes , in duly justified circumstances . moreover , in order to cope with demographic change , in the case of the erdf , a priority axis may correspond to more than one thematic objective .


### 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 .


### 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 , the partners referred to in paragraph 1 shall be involved by member states in the preparation of partnership agreements and progress reports throughout the preparation and implementation of programmes , including participation in the monitoring committees for programmes in accordance with article 42 .


### the commission shall be empowered to adopt delegated acts in accordance with article 142 concerning the arrangements for management and control of financial instruments implemented under articles 33 and 33 , and . ### the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down detailed rules on the management and control of financial instruments implemented under article 33 and subpoints , and of article 33 .


### the commission shall be empowered to adopt delegated acts in accordance with article 142 concerning the definition of the area and population covered by the strategy referred in paragraph 1 . ### the population of the area referred to in paragraph 1 above shall be not less than 10 000 and not more than 150 000 inhabitants . by way of derogation , the commission may adopt or amend these population limits for a member state in the partnership agreement , in accordance with the procedures foreseen in articles 15 . 2 and 15 . 3 , in duly justified cases , on the basis of a proposal by a member state in order to take account of sparsely or densely populated areas or in order to ensure the territorial coherence of areas covered by the local development strategies .


### to ensure that beneficiaries receive the support as soon as possible and to reinforce the assurance for the commission it is appropriate to require that payment applications include only expenditure for which the support has been paid to beneficiaries . pre - financing each year should be foreseen to ensure that member state have sufficient means to operate under such arrangements . such pre - financing should be cleared each year with the clearance of accounts . ### to ensure that beneficiaries receive the support as soon as possible and to reinforce the assurance for the commission it is appropriate to require that payment applications include only expenditure for which the support has been paid to beneficiaries . pre - financing each year should be foreseen to ensure that member state have sufficient means to operate under such arrangements . such pre - financing should be in accordance with the procedures established in this regulation .


### 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 .


### 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 .


### 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 , to consolidate the development achieved and to encourage the economic growth and social cohesion of the european regions , 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 and regions designated with phasing - out status in the 2007 - 2013 period 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 . single region island states eligible for funding from the cohesion fund in 2013 and outermost regions falling into the categories of transition and more developed regions should receive at least four fifths of their 2007 - 2013 allocations under the funds as defined in article 1 .


### the delegations of power referred to in this regulation shall be conferred for an indeterminate period of time from the date of entry into force of this regulation . ### the delegations of power referred to in articles . . . 1 shall be conferred on the commission for a period of 3 years from . . . . 2 . the commission shall draw up a report in respect of the delegation of power not later than 9 months before the end of the three year period . the delegation of power shall be tacitly extended until the review of this regulation , unless the european parliament or the council opposes such extension not later than 3 months before the end of that period . ______________ 1 2 oj :


### the objectives of the csf funds should 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 and 19 of the treaty , taking into account the polluter pays principle . the member states should provide informationon on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget to this end , using a methodology adopted by the commission by implementing act . ### the objectives of the csf funds should 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 and 19 of the treaty , taking into account the polluter pays principle .


### the objectives of the csf funds should 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 and 19 of the treaty , taking into account the polluter pays principle . the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget to this end , using a methodology adopted by the commission by implementing act . ### the objectives of the european structural and investment funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in articles 11 and 191 of the treaty , taking into account the polluter pays principle . to this end the member states should provide information on the support for climate change objectives in line with the ambition to devote at least 20% of the union budget using a methodology based on the categories of intervention or measures adopted by the commission by implementing act .


### in order to supplement and amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of a code of conduct on the objectives and criteria to support the implementation of partnership , the adoption of the elements of the common strategic framework related to indicative actions of high european added value and corresponding principles for delivery , and priorities for cooperation , additional rules on the allocation of the performance reserve , the definition of the area and population covered by the local development strategies , detailed rules on financial instruments , the rules on certain types of financial instruments set up at national , regional , transnational or cross - border level , rules concerning funding agreements , transfer and management of assets , the arrangements for management and control , the rules on payment requests , and establishment of a system of capitalisation of annual instalments , the definition of the flat rate for revenue generating operations , the definition of the flat rate applied to indirect costs for grants based on existing methods and corresponding rates applicable in union policies , the responsibilities of member states concerning the procedure for reporting irregularities and recovery of sums unduly paid , the modalities of exchange of information of operations , the arrangements for the adequate audit trail , the conditions of national audits , the accreditation criteria for managing authorities and certifying authorities , the identification of commonly accepted data carriers , and the criteria for establishing the level of financial correction to be applied . the commission should also be empowered to amend , by means of delegated acts , annexes i and vi , both of which contain non - essential elements to this regulation , in order to address future adaptation needs . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . ### in order to supplement and amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of a code of conduct on the objectives and criteria to support the implementation of partnership , the methodology used to provide information on the support for climate change objectives , the criteria for the definition of the area and population covered by the local development strategies , detailed rules on financial instruments , the rules on certain types of financial instruments set up at national , regional , transnational or cross - border level , rules concerning the minimum provisions to be included in funding agreements and strategy documents , transfer and management of assets , management and control , the rules on payment requests , and establishment of a system of capitalisation of annual instalments , the definition of the flat rate and the method of calculation of current value of the net revenue for revenue generating operations , the definition of the flat rate applied to indirect costs for grants based on existing methods and corresponding rates applicable in union policies , methodology to be used in carrying out the cost - benefit analysis on major projects , decision on the extension of period applied in the case of operations implemented under ppp structures , the responsibilities of member states concerning the procedure for reporting irregularities and recovery of sums unduly paid , detailed rules for establishing a system to record and store data in computerised form on each operation and the modalities of exchange of information of operations , the criteria to assess compliance of authorities relating to the internal control environment , risk management , control activities , information and communication and monitoring systems , the adequate audit trail , the conditions of national audits , the identification of accepted data carriers , the rules concerning the use of data collected during audits , detailed rules concerning the cases that are to be regarded as serious deficiencies within the meaning of article 136 and the criteria for establishing the level of financial correction to be applied . the commission should also be empowered to amend annex v in order to address future adaptation needs . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level .


### at least 25 % of the structural funds resources for less developed regions , 40% for transition regions and 52% for more developed regions in each member state shall be allocated to the esf . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf . ### in order to ensure that sufficient investment is targeted at youth employment , labour mobility , knowledge , social inclusion and combating poverty , the share of structural funds resources available for programming for operational programmes under the investment for growth and jobs goal allocated to the esf in each member state shall not be lower than the corresponding esf share for that member state observed in the operational programmes for the convergence and regional competitiveness and employment objectives for the period 2007 - 2013 . to this share shall be added an additional amount for each member state determined according to the method set out in annex iiiquater in order to ensure that the share of the esf as a percentage of total combined resources for the structural funds and the cohesion fund at eu level , excluding the support from the cohesion fund for transport infrastructure under the connecting europe facility referred to in article 84 and support from the structural funds for aid for the most deprived people referred to in article 84 , in member states is not less than 23 . 1% . for the purposes of this provision , investment provided from the esf to the youth employment initiative shall be considered as part of the share of structural funds allocated to the esf .


### at least 25 % of the structural funds resources for less developed regions , 40% for transition regions and 52% for more developed regions in each member state shall be allocated to the esf . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf . ### in order to ensure that sufficient investment is targeted at youth employment , labour mobility , knowledge , social inclusion and combating poverty , the share of structural funds resources available for programming for operational programmes under the investment for growth and jobs goal allocated to the esf in each member state shall not be lower than the corresponding esf share for that member state observed in the operational programmes for the convergence and regional competitiveness and employment objectives for the period 2007 - 2013 . an additional amount shall be added to that share for each member state determined according to the method set out in annex iii quater in order to ensure that the share of the esf as a percentage of the total combined resources for the structural funds and the cohesion fund at union level , excluding the support from the cohesion fund for transport infrastructure under the connecting europe facility referred to in article 84 and support from the structural funds for aid for the most deprived people referred to in article 84 , in member states is not less than 25 % . for the purposes of this provision , investment from the esf in the youth employment initiative shall be considered as part of the share of structural funds allocated to the esf .


### 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 .


### 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 ;


### the commission shall adopt delegated acts , in accordance with article 142 , laying down the modalities of the exchange of information in paragraph 2 . 9 . the commission shall adopt delegated acts , in accordance with article 142 , laying down rules concerning arrangements for the audit trail referred to in paragraph 4 . 10 . the commission shall adopt , by means of implementing acts , the model for the management declaration referred to in paragraph 4 . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . ### the commission shall be empowered to adopt delegated acts , in accordance with article 142 laying down rules specifying the information in relation to the data to be recorded and stored in computerised form within monitoring system established under point of paragraph 2 . the commission shall adopt implementing acts laying down the technical specifications of the system established under point of paragraph 2 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . 9 . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down the detailed minimum requirements for the audit trail referred to in paragraph 4 in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority , managing authority , intermediate bodies and beneficiaries . 101 . the commission shall adopt implementing acts , in accordance with the advisory procedure referred to in article 143 laying down uniform conditions on the model for the management declaration referred to in paragraph 4 of this article . 1 note : the appropriate linguistic formulation for ia provisions to be further discussed following input . input from whom ?


### the support from the cohesion fund for transport infrastructure under the connecting europe facility shall be eur 10 000 000 000 . the commission shall adopt a decision by implementing act setting out the amount to be transferred from each member state ' s cohesion fund allocation for the whole period . the cohesion fund allocation of each member state shall be reduced accordingly . the annual appropriations corresponding to the support from the cohesion fund mentioned in the first subparagraph shall be entered in the relevant budget lines of the connecting europe facility as from the 2014 budgetary exercise . support from the cohesion fund under the connecting europe facility shall be implemented in accordance with article [ 13 ] of regulation [ … ] / 2012 on establishing the connecting europe facility1 in respect of projects listed in annex 1 to that regulation , giving greatest possible priority to projects respecting the national allocations under the cohesion fund . ### the support from the cohesion fund for transport infrastructure projects of european added value under the connecting europe facility shall be eur xxx and shall be implemented exclusively in member states eligible for the cohesion fund in accordance with the relevant eu specific legislation . the commission , after consultation with the member state concerned , shall adopt a decision by implementing act setting out a ) the amount to be transferred from each member state ' s cohesion fund allocation for the whole period and b ) the transport infrastructure projects of european added value among 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 . deleted the selection of projects eligible for financing referred above shall be done based on their maturity , quality and eu added - value according to the procedures , objectives and criteria specified in the connecting europe facility1 , in compliance with the amounts transferred from each member state ' s cohesion fund allocation and shall fully respect the national allocations under the cohesion fund until 31 december 2016 . to ensure the highest possible absorption of the transferred funds in all member states eligible to the cohesion fund , particular attention shall be given to programme support actions under the connecting europe facility aimed at strengthening institutional capacity and the efficiency of public administrations and public services related to the development and implementation of projects implementing cef objectives . in order to support member states eligible to the cohesion fund , which may experience difficulties in designing projects that are of a sufficient maturity , quality and eu added - value , additional calls for proposals in accordance with of regulation [ … ] / 2012 on establishing the connecting europe facility shall be organised , at least on a yearly basis .


### the bodies accredited in accordance with article 64 shall not carry out on - the - spot verifications of operations comprising financial instruments implemented under article 33 . they shall receive regular control reports from the bodies entrusted with the implementation of these financial instruments . ### bodies designated in accordance with article 113bis for erdf , cf , esf , emff and with article 72 of the rdr for the eafrd shall not carry out on - the spot verifications of operations comprising financial instruments implemented under article 33 . they shall receive regular control reports from the bodies entrusted with the implementation of these financial instruments .


### 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 .


### each member state shall designate an information and communication officer to coordinate information and communication actions in relation to one or several funds and shall inform the commission accordingly . 2 . the information and communication officer shall coordinate and chair meetings of a national network of funds ' communicators , including relevant european territorial cooperation programmes , the creation and maintenance of the website or website portal referred to in annex vi and the obligation to provide an overview about communication measures undertaken at national level . 3 . each managing authority shall designate one person to be responsible for information and communication at operational programme level and shall inform the commission of those designated . 4 . union networks comprising the members designated by the member states and the managing authorities shall be set up by the commission to ensure exchange on the results of the implementation of the communication strategies , the exchange of experience in implementing the information and communication measures , and the exchange of good practices . ### each member state shall designate an information and communication officer to coordinate information and communication actions in relation to one or several funds , including relevant european territorial cooperation programmes , and shall inform the commission accordingly . 2 . the information and communication officer shall be responsible for the coordination of national network of funds ' communicators , where such a network exists , the creation and maintenance of the website or website portal referred to in annex vi and the provision of an overview of communication measures undertaken at member state level . 3 . each managing authority shall designate one person responsible for information and communication at operational programme level and shall inform the commission of those designated . where appropriate , one person may be designated for several operational programmes . 4 . union networks comprising the members designated by the member states shall be set up by the commission to ensure exchange on the results of the implementation of the communication strategies , the exchange of experience in implementing the information and communication measures , and the exchange of good practices .


### for each year from 2016 until and including 2022 , the member state shall submit the documents referred to in article 75 . ### for each year from 2016 until and including 2025 , the member state shall submit the documents referred to and by the deadline set out in article 59 of the financial regulation namely :


### 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 , the member states , or the group of member states that have established a macro - regional development fund , 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 .


### it is important to bring the achievements of the union ' s funds to the attention of the general public . citizens have the right to know how the union ' s financial resources are invested . the responsibility to ensure that the appropriate information is communicated to the public should lie with both the managing authorities and the beneficiaries . to ensure more efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the commission , the resources allocated to communication actions under this regulation shall also contribute to cover the corporate communication of the political priorities of the european union as far as they are related to the general objectives of this regulation . ### it is important to bring the achievements of the union ' s funds to the attention of the general public . citizens have the right to know how the union ' s financial resources are invested . the responsibility to ensure that the appropriate information is communicated to the public should lie with both the managing authorities and the beneficiaries as well as with union institutions and advisory bodies . to ensure more efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the commission , the resources allocated to communication actions under this regulation shall also contribute to raise awareness about the objectives of cohesion policy and its role as an issue of genuine relevance to eu citizens .


### 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 .


### 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 . ### 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 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 .


### ex ante evaluations shall appraise : the contribution to the union strategy for smart , sustainable and inclusive growth , having regard to the selected thematic objectives and priorities , taking into account national and regional needs ; the internal coherence of the proposed programme or activity and its relation with other relevant instruments ; the consistency of the allocation of budgetary resources with the objectives of the programme ; the consistency of the selected thematic objectives , the priorities and corresponding objectives of the programmes with the common strategic framework , the partnership contract and the country - specific recommendations under article 121 of the treaty and the council recommendations adopted under article 148 of the treaty ; the relevance and clarity of the proposed programme indicators ; how the expected outputs will contribute to results ; whether the quantified target values for indicators are realistic , having regard to the support from the csf funds envisaged ; the rationale for the form of support proposed ; the adequacy of human resources and administrative capacity for management of the programme ; the suitability of the procedures for monitoring the programme and for collecting the data necessary to carry out evaluations ; the suitability of the milestones selected for the performance framework ; the adequacy of planned measures to promote equal opportunities between men and women and to prevent discrimination ; the adequacy of planned measures to promote sustainable development . ### ex ante evaluations shall appraise : the contribution to the union strategy for smart , sustainable and inclusive growth , having regard to the selected thematic objectives and priorities , taking into account national and regional needs and potential for development as well as lessons drawn from previous programming periods ; the internal coherence of the proposed programme or activity and its relation with other relevant instruments ; the consistency of the allocation of budgetary resources with the objectives of the programme ; the consistency of the selected thematic objectives , the priorities and corresponding objectives of the programmes with the common strategic framework , the partnership agreement and the relevant country specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and where appropriate at national level , the national reform programme . the relevance and clarity of the proposed programme indicators ; how the expected outputs will contribute to results ; whether the quantified target values for indicators are realistic , having regard to the support from the european structural and investment funds envisaged ; the rationale for the form of support proposed ; the adequacy of human resources and administrative capacity for management of the programme ; the suitability of the procedures for monitoring the programme and for collecting the data necessary to carry out evaluations ; the suitability of the milestones selected for the performance framework ; the adequacy of planned measures to promote equal opportunities between men and women and to prevent any discrimination ; in particular as regards the acccessibility for persons with disabilities ; the adequacy of planned measures to promote sustainable development ; measures planned to reduce the administrative burden of beneficiaries .


### financial instruments are increasingly important due to their leverage effect on csf funds , their capacity to combine different forms of public and private resources to support public policy objectives , and because revolving forms of finance make such support more sustainable over the longer term . ### financial instruments are increasingly important due to their leverage effect on european structural and investment funds , their capacity to combine different forms of public and private resources to support public policy objectives , and their ability to guarantee a revolving stream of financial means for strategic investments , supporting long - term , sustainable investments and raising union ' s growth potential . the provision of grants must always be retained as an option and it must be the responsibility of those involved on the ground to use the funding mix best suited to regional needs .


### for the partnership contract and each programme respectively , a member state shall organise a partnership with the following partners : ### for the partnership contract and each programme , a member state shall organise a partnership with the relevant regional authorities and the following partners in accordance with article&#160 ; 4 :


### 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 .


### 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 .


### if it is established by the commission in the ex post verification that a member state has not maintained the reference level of public or equivalent structural expenditure under the investment for growth and jobs goal set out in the partnership contract as set out in annex iv , the commission may carry out a financial correction . in deciding whether or not to carry out a financial correction , the commission will take into account whether the economic situation of the member state has significantly changed since the mid - term verification and whether the change was taken into account at that time . the detailed rules relating to financial correction rates are set out in point 3 of annex iv . ### if it is established by the commission in the ex post verification that a member state has not maintained the reference level of public or equivalent structural expenditure under the investment for growth and jobs goal set out in the partnership agreement as set out in annex iii , the commission may carry out a financial correction . in deciding whether to carry out a financial correction , the commission shall first decide whether the member state has taken the necessary steps to comply with the recommendations the commission had made to this effect and shall consider whether the economic situation of the member state has significantly changed since the mid - term verification and whether that change was taken into account at that time . the detailed rules relating to financial correction rates are set out in point 3 of annex iii .


### 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 .