### responsibilities of member states member states shall ensure that management and control systems for operational programmes are set up in accordance with articles&#160 ; 62 and 63 . 2 . member states shall prevent , detect and correct irregularities and shall recover amounts unduly paid , together with any interest on late payments . they shall notify these irregularities to the commission and shall keep the commission informed of the progress of related administrative and legal proceedings . when amounts unduly paid to a beneficiary cannot be recovered and this is as a result of fault or negligence on the part of a member state , the member state shall be responsible for reimbursing the amounts concerned to the general budget of the union . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down detailed rules concerning the obligations of the member states specified in this paragraph . 3 . member states shall ensure that no later than 31 december 2014 , all exchanges of information between beneficiaries and managing authorities , certifying authorities , audit authorities and intermediate bodies can be carried out solely by means of electronic data exchange systems . the systems shall facilitate interoperability with national and union frameworks and allow for the beneficiaries to submit all information referred to in the first sub - paragraph only once . the commission shall adopt , by means of implementing acts , detailed rules concerning the exchanges of information under this paragraph . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . the first , second and third subparagraphs shall not apply to the emff . ### responsibilities of member states member states shall ensure that management and control systems for operational programmes are set up in accordance with articles&#160 ; 62 and 63 . 2 . member states shall prevent , detect and correct irregularities and shall recover amounts unduly paid , together with any interest on late payments . they shall notify irregularities that exceed eur 10 000 in contribution from the funds to the commission and shall keep the commission informed of significant progress of related administrative and legal proceedings . the member states shall not notify irregularities to the commission in the following cases : cases where the irregularity consists solely in the failure to execute , in whole or in part , an operation included in the co - financed operational program owing to the bankruptcy of the beneficiary ; cases brought to the attention of the managing authority or certifying authority by the beneficiary voluntarily and before detection by either of them , whether before or after the payment of the public contribution ; cases which are detected and corrected by the managing authority or certifying authority before inclusion of the expenditure concerned in a statement of expenditure submitted to the commission . in all the other cases , in particular those preceding a bankruptcy or in cases of suspected fraud , the detected irregularities with the associated preventing and correcting measures shall be reported to the commission . when amounts unduly paid to a beneficiary cannot be recovered and this is as a result of fault or negligence on the part of a member state , the member state shall be responsible for reimbursing the amounts concerned to the general budget of the union . member states may decide not to recover an amount unduly paid if the amount to be recovered from the beneficiary , not including interests , does not exceed eur 250 in contribution from the funds . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down additional detailed rules on the criteria for determining the cases of irregularity to be reported , the data to be provided and on the conditions and procedures to be applied to determine whether amounts which are irrecoverable shall be reimbursed by member states . the commission shall adopt implementing acts in accordance with the advisory procedure under article 143 setting out the frequency of the reporting and the reporting format to be used . 3 . member states shall ensure that no later than 31 december 2015 , all exchanges of information between beneficiaries and a managing authority , certifying authority , audit authority and intermediate bodies can be carried out by means of electronic data exchange systems . the systems shall facilitate interoperability with national and union frameworks and allow for the beneficiaries to submit all information referred to in the first sub - paragraph only once . the commission shall adopt , by means of implementing acts , detailed rules concerning the exchanges of information under this paragraph . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . the first , second and third subparagraphs shall not apply to the emff .


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


### the member state may designate for an operational programme a managing authority which carries out in addition the functions of the certifying authority . ### the member state may designate for an operational programme a managing authority , which is a public authority or body , to carry out in addition the functions of the certifying authority .


### for the investment for growth and jobs goal and the emff , provided that the principle of separation of functions is respected , the managing authority , the certifying authority , where applicable , and the audit authority may be part of the same public authority or body . however , for those operational programmes for which the total amount of support from the funds exceeds eur 250 000 000 , the audit authority may not be part of the same public authority or body as the managing authority . ### for the investment for growth and jobs goal , provided that the principle of separation of functions is respected , the managing authority , the certifying authority , where applicable , and the audit authority may be part of the same public authority or body . for those operational programmes for which the total amount of support from the funds exceeds eur 250 000 000 , the audit authority may be part of the same public authority or body as the managing authority either if , pursuant to the applicable provisions for the previous programming period , the commission has informed the member state of its conclusion that it can rely principally on its audit opinion , or if the commission is satisfied on the basis of the experience of the previous programming period that the institutional organisation and accountability of the audit authority provide adequate guarantees of its functional independence and reliability .


### as regards the programme management of the operational programme , the managing authority shall : support the work of the monitoring committee and provide it with the information it requires to carry out its tasks , in particular data relating to the progress of the operational programme in achieving its objectives , financial data and data relating to indicators and milestones ; draw up and , after approval by the monitoring committee , submit to the commission annual and final implementation reports ; make available to intermediate bodies and beneficiaries information that is relevant to the execution of their tasks and the implementation of operations respectively ; establish a system to record and store in computerised form data on each operation necessary for monitoring , evaluation , financial management , verification and audit , including data on individual participants in operations , where applicable ; ensure that the data referred to in point is collected , entered and stored in the system , and that data on indicators is broken down by gender where required by annex i of the esf regulation . ### as regards the management of the operational programme , the managing authority shall : support the work of the monitoring committee referred to in article 41 and provide it with the information it requires to carry out its tasks , in particular data relating to the progress of the operational programme in achieving its objectives , financial data and data relating to indicators and milestones ; draw up and , after approval by the monitoring committee , submit to the commission annual and final implementation reports referred to in article 44 ; make available to intermediate bodies and beneficiaries information that is relevant to the execution of their tasks and the implementation of operations respectively ; establish a system to record and store in computerised form data on each operation necessary for monitoring , evaluation , financial management , verification and audit , including data on individual participants in operations , where applicable ; ensure that the data referred to in point is collected , entered and stored in the system , and that data on indicators is broken down by gender where required by annex i of the esf regulation .


### as regards the selection of operations , the managing authority shall : draw up and , once approved , apply appropriate selection procedures and criteria that : are non - discriminatory and transparent ; take into account the general principles set out in articles 7 and 8 ; ensure that a selected operation falls within the scope of the fund or funds concerned and within a category of intervention or , in the case of the emff , a measure identified in the priority or priorities of the operational programme ; provide to the beneficiary a document setting out the conditions for support for each operation including the specific requirements concerning the products or services to be delivered under the operation , the financing plan , and the time - limit for execution ; satisfy itself that the beneficiary has the administrative , financial and operational capacity to fulfil the conditions defined in point before approval of the operation ; satisfy itself that , where the operation has started before the submission of an application for funding to the managing authority , union and national rules relevant for the operation have been complied with ; ensure that an applicant does not receive support from the funds where it has been , or should have been , subject to a procedure of recovery in accordance with article 61 following the relocation of a productive activity within the union ; determine the categories of intervention or , in the case of the emff , the measures to which the expenditure of an operation shall be attributed . ### as regards the selection of operations , the managing authority shall : draw up and , once approved , apply appropriate selection procedures and criteria that : ensure the contribution of operations to the achievement of the specific objectives and results of the relevant priority axes ; are non - discriminatory and transparent ; take into account the general principles set out in articles 7 and 8 ; ensure that a selected operation falls within the scope of the fund or funds concerned and can be attributed to a category of intervention identified in the priority axis or axes of the operational programme ; ensure that the beneficiary is provided with a document setting out the conditions for support for each operation including the specific requirements concerning the products or services to be delivered under the operation , the financing plan , and the time - limit for execution ; satisfy itself that the beneficiary has the administrative , financial and operational capacity to fulfil the conditions defined in point before approval of the operation ; satisfy itself that , where the operation has started before the submission of an application for funding to the managing authority , [ applicable union and national rules ] relevant for the operation have been complied with ; ensure that operations selected for support from the funds do not include activities which were part of an operation which has been or should have been subject to a procedure of recovery in accordance with article 61 following the relocation of a productive activity outside the programme area ; determine the category of intervention to which the expenditure of an operation shall be attributed .


### as regards the financial management and control of the operational programme , the managing authority shall : verify that the co - financed products and services have been delivered and that expenditure declared by the beneficiaries has been paid by them and that it complies with applicable union and national law , the operational programme and the conditions for support of the operation ; ensure that beneficiaries involved in the implementation of operations reimbursed on the basis of eligible costs actually incurred maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation ; put in place effective and proportionate anti - fraud measures taking into account the risks identified ; set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements of article 62 ; draw up the management declaration of assurance on the functioning of the management and control system , the legality and regularity of underlying transactions and the respect of the principle of sound financial management , together with a report setting out the results of management controls carried out , any weaknesses identified in the management and control system and any corrective action taken . ### as regards the financial management and control of the operational programme , the managing authority shall : verify that the co - financed products and services have been delivered and that expenditure declared by the beneficiaries has been paid and that it complies with applicable union and national law , the operational programme and the conditions for support of the operation ; ensure that beneficiaries involved in the implementation of operations reimbursed on the basis of eligible costs actually incurred maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation ; put in place effective and proportionate anti - fraud measures taking into account the risks identified ; set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements of article 62 ; draw up the management declaration and annual summary referred to in article 59 and of the financial regulation .


### the frequency and coverage of the on - the - spot verifications shall be proportionate to the amount of public support to an operation and the level of risk identified by these verifications and audits by the audit authority for the management and control system as a whole . ### the frequency and coverage of the on - the - spot verifications shall be proportionate to the amount of public support to an operation and to the level of risk identified by these verifications and audits by the audit authority for the management and control system as a whole .


### 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 certifying authority of an operational programme shall be responsible in particular for : drawing up and submitting to the commission payment applications and certifying that these result from reliable accounting systems , are based on verifiable supporting documents and have been subject to verifications by the managing authority ; drawing up the annual accounts ; certifying the completeness , accuracy and veracity of the annual accounts and that the expenditure entered in the accounts complies with applicable union and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with union and national rules ; ensuring that there is a system which records and stores , in computerised form , accounting records for each operation , and which supports all the data required for drawing up payment applications and annual accounts , including records of amounts recoverable , amounts recovered and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme ; ensuring for the purposes of drawing up and submission of payment applications that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure ; taking account when drawing up and submitting payment applications the results of all audits carried out by or under the responsibility of the audit authority ; maintaining accounting records in a computerised form of expenditure declared to the commission and the corresponding public contribution paid to beneficiaries ; keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation . amounts recovered shall be repaid to the general budget of the union prior to the closure of the operational programme by deducting them from the next statement of expenditure . ### the certifying authority of an operational programme shall be responsible in particular for : drawing up and submitting to the commission payment applications and certifying that these result from reliable accounting systems , are based on verifiable supporting documents and have been subject to verifications by the managing authority ; drawing up the accounts referred to in article 59 of the financial regulation ; certifying the completeness , accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable union and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with union and national rules ; ensuring that there is a system which records and stores , in computerised form , accounting records for each operation , and which supports all the data required for drawing up payment applications and accounts , including records of amounts recoverable , amounts recovered and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme ; ensuring for the purposes of drawing up and submission of payment applications that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure ; taking account when drawing up and submitting payment applications of the results of all audits carried out by or under the responsibility of the audit authority ; maintaining accounting records in a computerised form of expenditure declared to the commission and the corresponding public contribution paid to beneficiaries ; keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation . amounts recovered shall be repaid to the general budget of the union prior to the closure of the operational programme by deducting them from the next statement of expenditure .


### functions of the audit authority the audit authority shall ensure that audits are carried out on the management and control systems , on an appropriate sample of operations and on the annual accounts . the commission shall be empowered to adopt delegated acts in accordance with article 142 to set out the conditions which those audits shall fulfil . 2 . where audits are carried out by a body other than the audit authority , the audit authority shall ensure that any such body has the necessary functional independence . 3 . the audit authority shall ensure that audit work takes account of internationally accepted audit standards . 4 . 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 . 5 . the audit authority shall draw up : an audit opinion on the annual accounts for the preceding accounting year , whose scope shall cover the completeness , accuracy and veracity of the annual accounts , the functioning of the management and control system and the legality and regularity of the underlying transactions ; an annual control report setting out the findings of the audits carried out during the preceding accounting year . the report under point shall set out any deficiencies found in the management and control system and any corrective measures taken or proposed to be taken . where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report . 6 . the commission shall adopt , by means of implementing acts , models for the audit strategy , the audit opinion and the annual control report , as well as the methodology for the sampling method referred to in paragraph 4 . these implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . 7 . implementing rules concerning the use of data collected during audits carried out by commission officials or authorised commission representatives shall be adopted by the commission in accordance with the examination procedure referred to in article 143 . ### functions of the audit authority the audit authority shall ensure that audits are carried out on the proper functioning of the management and control system of the operational programme and on an appropriate sample of operations on the basis of the declared expenditure . the declared expenditure shall be audited based on a representative sample and as a general rule on statistical sampling methods . a non - statistical sampling method may be used on the professional judgement of the audit authority in duly justified cases in accordance with international audit standards and in any case when the number of operations for an accounting year is insufficient to allow the use of statistical method . in such cases the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with article 59 of the financial regulation . the non - statistical sample method shall cover a minimum of 5% of operations for which expenditure has been declared to the commission during an accounting year and 10% of the expenditure which has been declared to the commission during an accounting year . deleted 2 . where audits are carried out by a body other than the audit authority , the audit authority shall ensure that any such body has the necessary functional independence . 3 . the audit authority shall ensure that audit work takes account of internationally accepted audit standards . 4 . 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 . 5 . the audit authority shall draw up : an audit opinion in accordance with article 59 of the financial regulation ; a control report setting out the main findings , including deficiencies found in the management and control systems , of the audits carried out according to paragraph 116 and the proposed and implemented corrective actions . deleted where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report . 6 . the commission shall adopt , by means of implementing acts , models for the audit strategy , the audit opinion and the control report . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . 6a . the commission shall be empowered to adopt delegated acts in accordance with article 142 to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 . 7 . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down detailed rules on the use of data collected during audits carried out by commission officials or authorised commission representatives .


### the commission shall cooperate with audit authorities to coordinate their audit plans and methods and shall immediately exchange the results of audits carried out on management and control systems . ### the commission shall cooperate with audit authorities to coordinate their audit plans and methods and shall immediately exchange with those authorities the results of audits carried out on management and control systems .


### the commission , the audit authorities and any coordination body shall meet on a regular basis and at least once a year , unless otherwise agreed , to examine the annual control report , the opinion and the audit strategy , and to exchange views on issues relating to improvement of the management and control systems . ### the commission , the audit authorities and any coordination body shall meet on a regular basis and , as a general rule , at least once a year , unless otherwise agreed , to examine the annual control report , the audit opinion and the audit strategy , and to exchange views on issues relating to improvement of the management and control systems .


### the member state shall ensure that at the latest by the closure of the operational programme , the amount of public support paid to beneficiaries is at least equal to the contribution from the funds paid by the commission to the member state . ### the member state , or the group of member states that have established a macro - regional development fund , shall ensure that at the latest by the closure of the operational programme , or the programme for a macro - regional development fund , the amount of public support paid to beneficiaries is at least equal to the contribution from the funds paid by the commission to the member state , or the group of member states that have established a macro - regional development fund .


### the member state shall ensure that at the latest by the closure of the operational programme , the amount of public support paid to beneficiaries is at least equal to the contribution from the funds paid by the commission to the member state . ### the member state shall ensure that at the latest by the closure of the operational programme , the amount of public expenditure paid to beneficiaries is at least equal to the contribution from the funds paid by the commission to the member state .


### common rules for calculating interim payments and payment of the annual and final balance the commission shall reimburse as interim payments 90% of the amount resulting from applying the co - financing rate for each priority laid down in the decision adopting the operational programme to the eligible expenditure for the priority included in the payment application . it shall determine the annual balance in accordance with article 130 . ### common rules for calculating interim payments and payment of the final balance the commission shall reimburse as interim payments 90% of the amount resulting from applying the co - financing rate for each priority axis laid down in the decision adopting the operational programme to the eligible expenditure for the priority axis included in the payment application . the commission shall determine the remaining amounts to be reimbursed as interim payments or recovered in accordance with article 130 .


### the contribution from the funds or the emff to a priority through the interim payments and payment of the annual and the final balance shall not be higher than : the public support indicated in the payment application for the priority ; and the contribution from the funds or the emff for the priority laid down in the decision of the commission approving the operational programme . ### the contribution from the funds to a priority axis through the interim payments and payment of the final balance shall not be higher than : the eligible public expenditure indicated in the payment application for the priority axis ; and the contribution from the funds for the priority axis laid down in the decision of the commission approving the operational programme .


### the total amount of eligible expenditure paid by beneficiaries in implementing operations , as entered into the accounts of the certifying authority ; ### the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations , as entered into the accounting system of the certifying authority ;


### the total amount of public support incurred in implementing operations , as entered into the accounts of the certifying authority ; ### the total amount of public expenditure incurred in implementing operations , as entered into the accounting system of the certifying authority .


### expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value , except for forms of support under articles 57 and , 58 , 59 and 93 and under article 14 of the regulation no [ … ] / 2012 of the european parliament and of the council of the european social funds and repealing regulation no 1081 / 2006 [ esf ] . for such forms of support , the amounts included in a payment application shall be the costs reimbursed to the beneficiary by the managing authority . ### eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value , except for forms of support under articles 57 and , 58 , 59 and 93 of this regulation and under article 14 of the regulation no [ … ] / 2012 of the european parliament and of the council on the european social funds and repealing regulation no 1081 / 2006 [ esf ] . for such forms of support , the amounts included in a payment application shall be the costs calculated on the applicable basis .


### member states which have not adopted the euro as their currency on the date of an application for payment shall convert the amounts of expenditure incurred in national currency into euro . this amount shall be converted into euro using the monthly accounting exchange rate of the commission in the month during which the expenditure was registered in the accounts of the managing authority of the operational programme concerned . this rate shall be published electronically by the commission each month . 2 . when the euro becomes the currency of a member state , the conversion procedure set out in paragraph 1 shall continue to apply to all expenditure recorded in the accounts by the managing authority before the date of entry into force of the fixed conversion rate between the national currency and the euro . ### member states which have not adopted the euro as their currency on the date of an application for payment shall convert the amounts of expenditure incurred in national currency into euro . this amount shall be converted into euro using the monthly accounting exchange rate of the commission in the month during which the expenditure was registered in the accounts of the certifying authority of the operational programme concerned . this rate shall be published electronically by the commission each month . 2 . when the euro becomes the currency of a member state , the conversion procedure set out in paragraph 1 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro .


### the initial pre - financing amount shall be paid in instalments as follows : in 2014 : 2&#160 ; % of the amount of support from the funds and the emff for the entire programming period to the operational programme ; in 2015 : 1 % of the amount of support from the funds and the emff for the entire programming period to the operational programme ; in 2016 : 1 % of the amount of support from the funds and the emff for the entire programming period to the operational programme . if an operational programme is adopted in 2015 or later , the earlier instalments shall be paid in the year of adoption . 2 . an annual pre - financing amount shall be paid before 1 july in the years 2016 to 2022 . in 2016 , it shall be 2 % of the amount of the support from the funds and from the emff for the whole programming period to the operational programme . in the years 2017 to 2022 , it shall be 2 , 5% of the amount of the support from the funds and from the emff for the whole programming period to the operational programme . ### the initial pre - financing amount shall be paid in instalments as follows : in 2014 : 2 . 5% of the amount of support from the funds for the entire programming period to the operational programme ; in 2015 : 2 % of the amount of support from the funds for the entire programming period to the operational programme ; in 2016 : 2 % of the amount of support from the funds for the entire programming period to the operational programme . if an operational programme is adopted in 2015 or later , the earlier instalments shall be paid in the year of adoption . 2 . an annual pre - financing amount shall be paid before 1 july in the years 2016 to 2023 . in 2016 , it shall be 2 % of the amount of the support from the funds for the whole programming period to the operational programme . in the years 2017 to 2023 , it shall be 2 , 5% of the amount of the support from the funds for the whole programming period to the operational programme .


### the certifying authority shall submit on a regular basis an application for interim payment covering amounts entered in its accounts as public support paid to beneficiaries in the accounting year ending 30 june . ### the certifying authority shall submit on a regular basis an application for interim payment in accordance with article 121 covering amounts entered in its accounting system in the accounting year however , the certifying authority , when it considers necessary , may include such amounts in payment applications submitted in subsequent accounting years .


### interim payments shall not be made for an operational programme where the annual implementation report has not been sent to the commission in accordance with article 101 . ### interim payments shall not be made for an operational programme , or a programme for a macro - regional development fund , where the annual implementation report has not been sent to the commission in accordance with article 101 .


### interim payments shall not be made for an operational programme where the annual implementation report has not been sent to the commission in accordance with fund - specific rules . ### interim payments shall not be made for an operational programme where the annual implementation report has not been sent to the commission in accordance with article 101 .


### the commission shall decommit any part of the amount calculated in accordance with the second subparagraph in an operational programme that has not been used for payment of the initial and annual pre - financing , interim payments and annual balance by 31 december of the second financial year following the year of budget commitment under the operational programme or for which a payment application drawn up in accordance with article 121 has not been submitted in accordance with article 126 . ### the commission shall decommit any part of the amount calculated in accordance with the second subparagraph in a member state that has not been used for payment of the initial and annual pre - financing , interim payments and annual balance by 31 december of the third financial year following the year of budget commitment under the operational programme or for which a payment application drawn up in accordance with article 121 has not been submitted in accordance with article 126 .


### the commission shall decommit any part of the amount calculated in accordance with the second subparagraph in an operational programme that has not been used for payment of the initial and annual pre - financing , interim payments and annual balance by 31 december of the second financial year following the year of budget commitment under the operational programme or for which a payment application drawn up in accordance with article 121 has not been submitted in accordance with article 126 . for the purposes of the decommitment , the commission shall calculate the amount by adding one sixth of the annual budget commitment related to the 2014 total annual contribution to each of the 2015 to 2020 budget commitments . 2 . by way of derogation from the first subparagraph of paragraph 1 , the deadlines for decommitment shall not apply to the annual budget commitment related to the 2014 total annual contribution . 3 . if the first annual budget commitment is related to the 2015 total annual contribution , by way of derogation from paragraph 1 , the deadlines for decommitment shall not apply to the annual budget commitment related to the total annual contribution of 2015 . in such cases , the commission shall calculate the amount under the first sub - paragraph of paragraph 1 by adding one fifth of the annual budget commitment related to the 2015 total amount contribution to each of the 2016 to 2020 budget commitments . 4 . that part of commitments still open on 31 december 2022 shall be decommitted if any of the documents required under article 130 has not been submitted to the commission by 30 september 2023 . ### the commission shall decommit any part of the amount calculated in accordance with the second subparagraph in an operational programme that has not been used for payment of the initial and annual pre - financing and interim payments by 31 december of the third financial year following the year of budget commitment under the operational programme or for which a payment application drawn up in accordance with article 121 has not been submitted in accordance with article 126 . deleted deleted deleted 4 . that part of commitments still open on 31 december 2023 shall be decommitted if any of the documents required under article 133 has not been submitted to the commission by the deadline set out in article 133 .


### clearance of accounts and closure ### preparation , examination and acceptance of accounts and closure


### clearance of accounts ### preparation of accounts


### content of the annual accounts the certified annual accounts for each operational programme shall cover the accounting year and shall include at the level of each priority : ### preparation of the accounts the certified accounts referred to in article 59 of the financial regulation shall be submitted to the commission for each operational programme . the accounts shall cover the accounting year and shall include at the level of each priority axis and , where applicable , fund and category of regions :


### the certifying authority may specify by priority in the accounts a provision , which shall not exceed 5 % of the total expenditure in payment applications presented for a given accounting year , where the assessment of the legality and regularity of the expenditure is subject to an ongoing procedure with the audit authority . the amount covered shall be excluded from the total amount of eligible expenditure referred to in paragraph 1 . these amounts shall be definitively included in , or excluded from , the annual accounts of the following year . ### where a member state excludes from the accounts , expenditure previously included in an application for interim payment for the accounting year because it is subject to an ongoing assessment of its legality and regularity , the whole or part of such expenditure which is found to be legal and regular may be included in an application for interim payment relating to subsequent accounting years .


### annual clearance of accounts for the purposes of calculating the amount chargeable to the funds and to the emff for an accounting year , the commission shall take into account : the total amount of expenditure entered into the accounts referred to in article 128 , to which shall be applied the co - financing rate for each priority ; the total amount of payments made by the commission during that accounting year , consisting of : the amount of interim payments paid by the commission in accordance with article 120 and article 22 ; and the amount of the annual pre - financing paid under article 124 . 2 . the annual balance which , as a result of the clearance of accounts , is recoverable from the member state shall be subject to a recovery order of the commission . the annual balance payable to the member state shall be added to the next interim payment made by the commission following the clearance of accounts . 3 . if , for reasons attributable to a member state , the commission is not in a position to clear the accounts by 30 april of the year following the end of an accounting year , the commission shall notify the member state of the actions that must be undertaken by the managing authority or audit authority , or of the additional enquiries the commission proposes to undertake pursuant to article 65 and . 4 . payment of the annual balance by the commission shall be based on the expenditure declared in the accounts , net of any provision made in respect of expenditure declared to the commission which is subject to a contradictory procedure with the audit authority . ### examination and acceptance of accounts - 1 . the commission shall carry out an examination of the documents submitted by the member state under article 129 . upon request by the commission , the member state shall provide all necessary additional information to enable the commission to determine whether the accounts are complete , accurate and true by the deadline set out in article 76 . - 1a . the commission shall accept the accounts where it is able to conclude that the accounts are complete , accurate and true . the commission shall reach such a conclusion where the audit authority has provided an unqualified audit opinion regarding the completeness , accuracy and veracity of the accounts unless the commission has specific evidence that the audit opinion on the accounts is unreliable . - 1b . the commission shall inform the member state by the deadline set out in article 76 whether or not it is able to accept the accounts . - 1c . when it is not able to accept the accounts by the deadline , the commission shall notify the member state of the actions which must be undertaken and the time period for their completion , or of the additional enquiries which the commission proposes to undertake under article 65 . at the end of the time period for the completion of the actions by the member state , or following the additional enquiries by the commission , the commission shall inform the member state whether or not it is able to accept the accounts . - 1d . issues related to legality and regularity of the underlying transactions concerning expenditure entered in the accounts shall not be taken into account for the purposes of acceptance of the accounts by the commission . the procedure for examination and acceptance of the accounts shall not interrupt the treatment of applications for interim payments and shall not lead to suspension of payments , without prejudice to the application of articles 74 and 134 . on the basis of the accepted accounts , the commission shall calculate the amount chargeable to the funds for the accounting year and the consequent adjustments in relation to the payments to the member state . the commission shall take into account : the amounts in the accounts referred to in article 128 and to which shall be applied the co - financing rate for each priority axis ; the total amount of payments made by the commission during that accounting year , consisting of : the amount of interim payments paid by the commission in accordance with article 120 and article 22 ; and the amount of the annual pre - financing paid under article 124 . 1a . following the procedure under paragraph 6 , the commission shall clear the respective annual pre - financing and pay any additional amount due within 30 days of the acceptance of the accounts . where there is an amount recoverable from the member state , it shall be subject to a recovery order issued by the commission which shall be executed , where possible , by offsetting against amounts due to the member state under subsequent payments to the same operational programme . such recovery shall not constitute a financial correction and shall not reduce support from the funds to the operational programme . the amount recovered shall constitute assigned revenue in accordance with article 177 of the financial regulation . 1b . where following the procedure set out in paragraph 4 , the commission is not able to accept the accounts , the commission shall determine , on the basis of available information and in accordance with paragraph 6 , the amount chargeable to the funds for the accounting year , and shall inform the member state . where the member state notifies the commission of its agreement within two months of the transmission by the commission of the information , paragraph 7 shall apply . in the absence of such agreement , the commission shall adopt a decision , by means of implementing acts , setting out the amount chargeable to the funds for the accounting year . such decision shall not constitute a financial correction and shall not reduce support from the funds to the operational programme . on the basis of the decision , the commission shall apply the adjustments to the payments to the member state in accordance with paragraph 7 . 1c . the acceptance of the accounts by the commission , or a decision by the commission under paragraph 8 , is without prejudice to the application of corrections under articles 136 and 137 . 1d . member states may replace irregular amounts which are detected after the submission of the accounts by making the corresponding adjustments in the accounts for the accounting year in which the irregularity is detected , without prejudice to articles 136 and 137 . deleted deleted deleted


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


### the commission shall be empowered to adopt delegated acts in accordance with article 142 to set out which data carriers can be considered as commonly accepted . ### the commission shall be empowered to adopt delegated acts , in accordance with article 142 , setting out which data carriers can be accepted .


### member states shall submit the following documents by 30 september 2023 : an application for payment of the final balance ; a final implementation report for the operational programme supported by the funds or the last annual implementation report for the operational programme supported by the emff ; and the documents referred to in article 75 for the final accounting year , from 1 july 2022 to 30 june 2023 . ### member states shall submit the following documents by the deadline referred to in article 59 of the financial regulation in 2024 : deleted a final implementation report for the operational programme ; and the documents referred to in article 129 for the final accounting year , from 1 july 2022 to 30 june 2023 .


### the final balance shall be paid no later than three months after the date of clearance of accounts of the final accounting year or one month after the date of acceptance of the final implementation report , whichever date is later . ### the final balance shall be paid no later than three months after the date of acceptance of accounts of the final accounting year or one month after the date of acceptance of the final implementation report , whichever date is later . the beneficiary shall receive the entire final payment of the balance within the deadlines and on the conditions fixed by the european late payment directive .


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


### the member state shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or operational programmes . financial corrections shall consist of cancelling all or part of the public contribution to an operation or operational programme . the member state shall take into account the nature and gravity of the irregularities and the financial loss to the funds and shall apply a proportionate correction . financial corrections shall be recorded in the annual accounts by the managing authority for the accounting year in which the cancellation is decided . ### the member state , or the group of member states that have set up a macro - regional development fund , shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or operational programmes and macro - regional development fund programmes . financial corrections shall consist of cancelling all or part of the public contribution to an operation or operational programme or macro - regional development fund programme . the member state shall take into account the nature and gravity of the irregularities and the financial loss to the funds and shall apply a proportionate correction . financial corrections shall be recorded in the annual accounts by the managing authority for the accounting year in which the cancellation is decided .


### the member state shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or operational programmes . financial corrections shall consist of cancelling all or part of the public contribution to an operation or operational programme . the member state shall take into account the nature and gravity of the irregularities and the financial loss to the funds or the emff and shall apply a proportionate correction . financial corrections shall be recorded in the annual accounts by the managing authority for the accounting year in which the cancellation is decided . ### the member state shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or operational programmes . financial corrections shall consist of cancelling all or part of the public contribution to an operation or operational programme . the member state shall take into account the nature and gravity of the irregularities and the financial loss to the funds and shall apply a proportionate correction . financial corrections shall be recorded in the accounts by the managing authority for the accounting year in which the cancellation is decided .


### operations for which the total eligible expenditure does not exceed eur&#160 ; 100&#160 ; 000 for the funds or eur 50&#160 ; 000 for the emff shall not be subject to more than one audit by either the audit authority or the commission prior to the closure of all the expenditure concerned under article 131 . other operations shall not be subject to more than one audit per accounting year by the audit authority and the commission prior to the closure of all the expenditure concerned under article 131 . these provisions are without prejudice to paragraph 4 . 2 . for operational programmes for which the most recent audit opinion indicates that there are no significant deficiencies , the commission may agree with the audit authority in the subsequent meeting referred to in article 118 that the level of audit work required may be reduced so that it is proportionate to the risk established . in such cases , the commission will not carry out its own on - the - spot audits unless there is evidence suggesting deficiencies in the management and control system affecting expenditure declared to the commission in an accounting year for which the accounts have been the subject of a clearance decision . 3 . for operational programmes for which the commission concludes that it can rely on the opinion of the audit authority , it may agree with the audit authority to limit its own on the spot audits to audit the work of the audit authority unless there is evidence of deficiencies in the work of the audit authority work for an accounting year for which the accounts have been subject to a clearance decision . 4 . without prejudice to paragraph 1 , the audit authority and the commission may carry out audits of operations in case a risk assessment establishes a specific risk of irregularity or fraud , in case of evidence of serious deficiencies in the management and control system of the operational programme concerned , and , during the 3 years following closure of all the expenditure of an operation under article 131 , as part of an audit sample . the commission may at any time carry out audits of operations for the purpose of assessing the work of an audit authority by re - performance of its audit activity . ### operations for which the total eligible expenditure does not exceed eur&#160 ; 200&#160 ; 000 for the erdf and the cf , and eur 150 000 for the esf shall not be subject to more than one audit by either the audit authority or the commission prior to the submission of the accounts for the accounting year in which the operation is completed . other operations&#160 ; shall not be subject to more than one audit per accounting year by either the audit authority or the commission prior to the submission of the accounts for the accounting year in which the operation is completed . operations shall not be subject to an audit by the commission or the audit authority in any year if there has already been an audit in that year by the european court of auditors , provided that the results of the audit work performed by the european court of auditors for such operations can be used by the audit authority or the commission for the purpose of fulfilling their respective tasks . the provisions set out above shall be applied subject to the exceptions set out in paragraph 4 . 2 . for operational programmes for which the most recent audit opinion indicates that there are no significant deficiencies , the commission may agree with the audit authority in the subsequent meeting referred to in article 118 that the level of audit work required may be reduced so that it is proportionate to the risk established . in such cases , the commission shall not carry out its own on - the - spot audits unless there is evidence suggesting deficiencies in the management and control system affecting expenditure declared to the commission in an accounting year for which the accounts have been accepted by the commission . 3 . for operational programmes for which the commission concludes that it can rely on the opinion of the audit authority , it may agree with the audit authority to limit the commission ' s own on - the - spot audits to audit the work of the audit authority unless there is evidence of deficiencies in the work of the audit authority work for an accounting year for which the accounts have been accepted by the commission . 4 . the audit authority and the commission may carry out audits of operations in case a risk assessment or an audit by the european court of auditors establishes a specific risk of irregularity or fraud , in case of evidence of serious deficiencies in the management and control system of the operational programme concerned , and , during the period referred to in article 132 . the commission may , for the purpose of assessing the work of an audit authority , review the audit trail of the audit authority or take part in the on - the - spot audits of the audit authority and , where in accordance with internationally accepted audit standards , it is necessary for the purpose of obtaining assurance as to the effective functioning of the audit authority , the commission may carry out audits of operations .


### 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 delegations of power referred to in articles 5 , 12 , 20 , 29 , 32 , 33 , 33 , 33 , 34 , 35 , 36 , 54 , 58 , 112 , 114 , 114 , 116 , 117 , 132 , 136 and 141 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegations of power referred to in articles 20 , 32 , 33 , 34 , 36 , 58 and 136 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### the delegated acts shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council . ### a delegated act adopted pursuant to articles 20 , 32 , 33 , 34 , 36 , 58 and 136 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council .


### the commission shall be assisted by a coordination committee of the funds . that committee shall be a committee within the meaning of regulation no 182 / 2011 . ### in the application of this regulation , regulation no . . . / , regulation no . . / , regulation no . . / and regulation no . . / the commission shall be assisted by a coordination committee for the european structural and investment funds . that committee shall be a committee within the meaning of regulation no 182 / 2011 .


### where reference is made to this paragraph , article 5 of regulation no 182 / 2011 shall apply . where the opinion of the committee under paragraphs 2 and 3 is to be obtained by written procedure , that procedure shall be terminated without result when , within the time - limit for delivery of the opinion , the chair of the committee so decides or [ number of members ] [ majority to be specified : simple , two - thirds , etc . ] committee members so request . where the committee delivers no opinion , the commission shall not adopt the draft implementing act and the third subparagraph of article 5 of regulation no 182 / 2011 shall apply . ### where reference is made to this paragraph , article 5 of regulation no 182 / 2011 shall apply . deleted deleted


### the european parliament and the council shall review this regulation by 31 december 20xx in accordance with article 177 of the treaty . ### the european parliament and the council shall review this regulation by 31 december 2020 in accordance with article 177 of the treaty on the functioning of the european union .


### this regulation shall not affect the continuation or modification , including the total or partial cancellation , of the projects concerned , until their closure , or of assistance approved by the commission on the basis of regulation no 1083 / 2006 or any other legislation applying to that assistance on 31 december 2013 . 2 . applications made under council regulation no 1083 / 2006 shall remain valid . ### this regulation shall not affect either the continuation or modification , including the total or partial cancellation of assistance approved by the commission on the basis of regulation no 1083 / 2006 or any other legislation applying to that assistance on 31 december 2013 , which shall consequently apply thereafter to that asssitance or the operations concerned until their closure . 2 . applications to recieve assistance made or approved under council regulation no 1083 / 2006 shall remain valid . 2a . where a member state makes use of the option set out in article 113 , it may submit a request to the commission for the managing authority to carry out the functions of the certifying authority by way of derogation from article 59 of council regulation no 1083 / 2006 for the corresponding operational programmes implemented on the basis of council regulation no 1083 / 2006 . the request shall be accompanied by an assessment made by the audit authority . where the commission is satisfied on the basis of information made available from the audit authority and from its own audits that the management and control systems of these operational programmes function effectively and that their functioning will not be prejudiced by the managing authority carrying out the functions of the certifying authority , it shall inform the member state of its agreement within 2 months of the date of receipt of the request .


### council regulation no&#160 ; 1083 / 2006 is hereby repealed with effect from 1 january 2014 . 2 . references to the repealed regulation shall be construed as references to this regulation . ### without prejudice to the provisions laid down in article 145 , council regulation no&#160 ; 1083 / 2006 is hereby repealed with effect from 1 january 2014 . 2 . references to the repealed regulation shall be construed as references to this regulation and shall be read in accordance with the correlation table set out in annex xxxx .


### this regulation shall enter into force on the day following that of its publication in the official journal of the european union . this regulation shall be binding in its entirety and directly applicable in all member states . ### this regulation shall enter into force on the day following that of its publication in the official journal of the european union . articles 18 - 22 , 25 , 33 , 51 , 53 , 66 – 84 , 108 , 110 , 111 and 119 – 139 of this regulation shall apply with effect from 1 january 2014 . this regulation shall be binding in its entirety and directly applicable in all member states .


### annex i common strategic framework elements related to the coherence and consistency with the economic policies of member states and the union , coordination mechanisms among the csf funds and with other relevant union policies and instruments , horizontal principles and cross - cutting policy objectives and arrangements to address territorial challenges ### annex - i common strategic framework


### introduction in order to maximise the contribution of the csf funds to smart , sustainable and inclusive growth , thereby reducing disparities , it is necessary to ensure that policy commitments made in the context of the europe 2020 strategy are underpinned by investment through the csf funds and other union instruments . member states shall thus identify how their programmes can contribute to the policy objectives and headline targets of the europe 2020 strategy and the flagship initiatives . ### introduction in order to promote the harmonious , balanced and sustainable development of the union and to maximise the contribution of the european structural and investment funds to smart , sustainable and inclusive growth as well as the fund - specific missions of the european structural investment funds , including economic , social and territorial cohesion , it is necessary to ensure that policy commitments made in the context of the europe 2020 strategy are underpinned by investment through the european structural and investment funds and other union instruments . the common strategic framework therefore shall in accordance with article 10 , and in compliance with the priorities and objectives laid down in the fund - specific regulations , provide strategicguiding principles in order to achieve an integrated development approach using the european structural and investment funds coordinated with other union instruments and policies , in line with the policy objectives and headline targets of the europe 2020 strategy and , where appropriate , the flagship initiatives , while taking into account the key territorial challenges and specific national , regional and local contexts .


### coherence and consistency with the union ' s economic governance member states shall give particular attention to prioritising growth - friendly expenditure , including spending on education , research , innovation and energy efficiency and expenditure to facilitate the access of smes to finance and to ensure environmental sustainability , the management of natural resources and climate action , and to ensuring the effectiveness of such spending . they shall also take account of maintaining or reinforcing the coverage and effectiveness of employment services and active labour market policies , with a focus on youth unemployment . 2 . in preparing their partnership contracts , member states shall programme the csf funds taking into account the most recent relevant country - specific recommendations issued by the council on the basis of article 121 and article 148 of the treaty on the functioning of the european union in accordance with their respective roles and obligations . member states shall also take into account relevant council recommendations based on the stability and growth pact and the economic adjustment programmes . each member state shall set out in the partnership contract , in accordance with article 14 of this regulation , how different union and national funding streams contribute to addressing the challenges identified by the relevant country - specific recommendations concerned and the objectives set out in their national reform programmes in close consultation with the responsible regional and local authorities . ### contribution of european structural and investment funds to the union’s strategy for smart sustainable and inclusive growth and coherence with the union ' s economic governance - 1 . to support effective targeting of smart , sustainable and inclusive growth in the partnership agreements and programmes this regulation identifies eleven thematic objectives set out in article 9 corresponding to the priorities of the europe 2020 strategy which shall receive support from the european structural and investment funds . in line with these thematic objectives , member states shall in order to ensure critical mass necessary to deliver growth and jobs , concentrate support in accordance with article 16 of this regulation and fund specific rules on thematic concentration and shall ensure the effectiveness of spending . they shall give particular attention to prioritising growth - friendly expenditure , including spending on education , research , innovation and energy efficiency and expenditure to facilitate the access of smes to finance , and to ensure environmental sustainability , and the management of natural resources and climate action as well as to modernise public administration . they shall also take account of maintaining or reinforcing the coverage and effectiveness of employment services and active labour market policies to fight unemployment , with a focus on youth and tackle the social consequences of the crisis and promote social inclusion . 2 . to ensure consistency with priorities established in the context of the european semester , in preparing their partnership agreements , member states shall plan the use of the european structural and investment funds taking into account the national reform programmes , where appropriate , and the most recent relevant country - specific recommendations and relevant council recommendations adopted in accordance with article 121 and article 148 of the treaty on the functioning of the european union in accordance with their respective roles and obligations . member states , where necessary , shall also take into account relevant council recommendations based on the stability and growth pact and the economic adjustment programmes . 2a . in order to determine the way in which the european structural and investment funds can most effectively contribute to the europe 2020 strategy , and to take account of the treaty objectives , including economic , social and territorial cohesion , member states shall select the thematic objectives for the planned use of the european structural and investment funds within the appropriate national , regional and local contexts .


### coordination mechanisms among the csf funds 3 . 1 introduction member states shall ensure that the interventions supported through the csf funds are complementary and are implemented in a coordinated manner that leads to a reduction of administrative cost and burden on the ground . ### integrated approach to and arrangements for the use of the european structural and investment funds 3 . 1 introduction - 1 . in accordance with article 14 of this regulation the partnership agreement shall indicate an integrated approach to territorial development . member states shall ensure that the selection of thematic objectives and investment and union priorities addresses development needs and territorial challenges in an integrated manner in line with the analysis set out in section 6 . 3 below . member states shall seek to make maximum use of the possibilities to ensure coordinated and integrated delivery of the european structural and investment funds . member states and , where appropriate in accordance with article 4 , regions shall ensure that the interventions supported through the european structural and investment funds are complementary and are implemented in a coordinated manner with a view to create synergies , in order to reduce administrative cost and burden for managing bodies and beneficiaries in accordance with articles 4 , 14 and 24 of this regulation .


### 2 coordination and complementarity member states and managing authorities responsible for the implementation of the csf funds shall work closely together in the preparation , implementation , monitoring and evaluation of the partnership contract and programmes . in particular , they shall ensure that the following actions are carried out : identify areas of intervention where the csf funds can be combined in a complementary manner to achieve the thematic objectives set out in this regulation ; promote the involvement of managing authorities responsible for other csf funds or other managing authorities and relevant ministries in the development of support schemes to ensure coordination and avoid overlaps ; establish , where appropriate , joint monitoring committees for programmes implementing the csf funds , and the development of other joint management and control arrangements to facilitate coordination between authorities responsible for the implementation of the csf funds ; make use of joint egovernance solutions aimed at applicants and beneficiaries , and ' one - stop shops ' for advice on the opportunities of support available through each of the csf funds ; establish mechanisms to coordinate cooperation activities financed by the erdf and the esf with investments supported by the ' investment for growth and jobs goal ' programmes . ### 2 coordination and complementarity member states and managing authorities responsible for the implementation of the european structural and investment funds shall work closely together in the preparation , implementation , monitoring and evaluation of the partnership agreement and programmes . in particular , they shall ensure that the following actions are carried out : identify areas of intervention where the european structural and investment funds can be combined in a complementary manner to achieve the thematic objectives set out in this regulation ; ensure in accordance with article 4 , the existence of arrangements for the effective coordination of the european structural and investment funds in order to increase the impact and effectiveness of the funds including , where appropriate , through the use of multi - fund programmes for the funds covered by part iii ; promote the involvement of managing authorities responsible for other european structural and investment funds and relevant ministries in the development of support schemes to ensure coordination and synergies and to avoid overlaps ; establish , where appropriate , joint monitoring committees for programmes implementing the european structural and investment funds , and the development of other joint management and control arrangements to facilitate coordination between authorities responsible for the implementation of the european structural and investment funds ; make use of available joint egovernance solutions , which may assist applicants and beneficiaries , and make the widest possible use of ' one - stop shops ' , including for advice on the opportunities of support available through each of the european structural and investment funds ; establish mechanisms to coordinate cooperation activities financed by the erdf and the esf with investments supported by the ' investment for growth and jobs goal ' programmes ; promote common approaches between european structural and investment funds to guidance for the development of operations , calls for proposals and selection processes or other mechanisms to facilitate access to funds for integrated projects ; encourage cooperation between managing authorities of different european structural and investment funds in the areas of monitoring , evaluation , management and control , and audit .


### 3 encouraging integrated approaches member states shall , where appropriate , combine the csf funds into integrated packages at local , regional or national level , which are tailor - made to address specific needs in order to support the achievement of the national europe 2020 targets , and make use of integrated territorial investments , integrated operations and joint action plans . 2 . member states shall promote the development of local and sub - regional approaches , in particular via community - led local development by delegating decision - making and implementation to a local partnership of public , private and civil society actors . community - led local development shall be implemented in the context of a strategic approach to ensure that the ‘ bottom - up’ definition of local needs takes account of priorities set at a higher level . member states shall therefore define the approach to community - led local development across the csf funds and shall indicate in the partnership contracts the main challenges to be tackled in this way , the main objectives and priorities for community - led local development , the types of territories to be covered , which specific role will be attributed to local action groups in the delivery of strategies and the role envisaged for the different csf funds in implementing local development strategies in different types of territories such as rural , urban and coastal areas and the corresponding co - ordination mechanisms . ### 3 encouraging integrated approaches member states shall , where appropriate , combine the european structural and investment funds into integrated packages at local , regional or national level , which are tailor - made to address specific territorial challenges in order to support the achievement of the objectives set out in the partnership agreement and programmes . this can be done using integrated territorial investments , integrated operations , joint action plans and community led local development . 1a . in accordance with article ex - 99 of this regulation , to achieve integrated use of thematic objectives , funding from different priority axes or operational programmes supported by the esf , erdf and cohesion fund may be combined under an integrated territorial investment . this may be complemented with financial support from the eafrd or the emff from the respective programmes . 1b . in accordance with the relevant articles of the fund specific rules , to increase 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 and , 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 . 2 . member states shall promote , in accordance with their institutional and legal framework and with article 28 of this regulation the development of local and sub - regional approaches . community - led local development shall be implemented in the context of a strategic approach to ensure that the ‘ bottom - up’ definition of local needs takes account of priorities set at a higher level . member states shall therefore define the approach to community - led local development by the eafrd and , where appropriate , by the erdf , the esf or the emff in accordance with article 14 of this regulation and shall indicate in the partnership agreement the main challenges to be tackled in this way , the main objectives and priorities for community - led local development , the types of territories to be covered , the specific role to be attributed to local action groups in the delivery of strategies and the role envisaged for the eafrd and where appropriate by the erdf , the esf or the emff in implementing local development strategies in different types of territories such as rural , urban and coastal areas and the corresponding co - ordination mechanisms .


### coordination of csf funds with other union policies and instruments the union programmes set out in this section do not constitute an exhaustive list . 4 . 1 introduction member states shall undertake an analysis of the impact of union policies at national and regional level , and on social , economic and territorial cohesion with a view to fostering effective coordination and to identifying and promoting the most suitable means of using european funds to support local , regional and national investment . 2 . member states shall ensure consistency at programming and implementation stages between interventions supported by the csf funds and the objectives of other union policies . to this end , they shall seek to take into account the following aspects : identify and exploit complementarities between different union instruments at national and regional level , both in the planning phase and during implementation ; optimise existing structures and where necessary , establish new ones that facilitate the strategic identification of priorities for the different instruments and structures for coordination at national level , avoid duplication of effort and identify areas where additional financial support is needed ; make full use of the potential to combine support from different instruments to support individual operations and work closely with those responsible for implementing other national instruments to deliver coherent and streamlined funding opportunities for beneficiaries . ### coordination and synergies between european structural and investment funds and other union policies and instruments the coordination by member states envisaged by this section shall apply in so far as a member state intends to make use of support from the european structural and investment funds and other union instruments in the relevant policy area . the union programmes set out in this section do not constitute an exhaustive list . 4 . 1 introduction member states and the commission shall , in accordance with their respective responsibilities , take into consideration the impact of union policies at national and regional level , and on social , economic and territorial cohesion with a view to fostering synergies and effective coordination and to identifying and promoting the most suitable means of using european funds to support local , regional and national investment . member states shall also ensure complementarity between union policies and instruments and national , regional and local interventions . 2 . member states and the commission shall , in accordance with their respective responsibilities ensure coordination between the european structural and investment funds and other relevant union instruments at european and member state level , in accordance with article 4 of this regulation . they shall take appropriate steps to ensure consistency at programming and implementation stages between interventions supported by the european structural and investment funds and the objectives of other union policies . to this end , they shall seek to take into account the following aspects : enhancing complementarities and synergies between different union instruments at european , national and regional level , both in the planning phase and during implementation ; optimise existing structures and where necessary , establish new ones that facilitate the strategic identification of priorities for the different instruments and structures for coordination at european and national level , avoid duplication of effort and identify areas where additional financial support is needed ; make use of the potential to combine support from different instruments to support individual operations and work closely with those responsible for implementation at european and national level to deliver coherent and streamlined funding opportunities for beneficiaries .


### 3 horizon 2020 and other centrally managed eu programmes in the areas of research and innovation member states and the commission shall pay attention to strengthening coordination and complementarities between the csf funds and horizon 2020 , the programme for the competitiveness of enterprises and small and medium - sized enterprises 1 , and other relevant centrally managed union funding programmes while also establishing a clear division of areas of intervention between them . 2 . in particular , member states shall develop national and / or regional research and innovation strategies for ‘ smart specialisation’ in line with the national reform programme . these strategies shall be developed through involving national or regional managing authorities and stakeholders such as universities and other higher education institutions , industry and social partners in an entrepreneurial discovery process . the authorities directly concerned by horizon 2020 shall be closely associated to this process . under these strategies : ' upstream actions ' to prepare regional r&amp ; i players to participate in horizon 2020 shall be developed through capacity building . communication and cooperation between horizon 2020 national contact points and managing authorities of the csf funds shall be strengthened . ' downstream actions ' shall provide the means to exploit and diffuse r&i results , stemming from horizon 2020 and preceding programmes , into the market with particular attention on creating an innovation - friendly business environment for smes and in line with the priorities identified for the territories in the relevant smart specialisation strategy . 3 . member states shall make full use of the provisions in this regulation allowing for combining the csf funds with those under horizon 2020 in the relevant programmes used to implement parts of the strategies . joint support shall be provided to national and regional authorities for the design and implementation of such strategies , to identify opportunities for joint financing of r&i infrastructures of european interest , the promotion of international collaboration , methodological support through peer reviews , exchange of good practice , and training across regions . 4 . member states shall consider the following additional measures aimed at unlocking their potential for excellence in research and innovation , in a manner that is complementary to and creates synergies with horizon 2020 , in particular through joint funding : linking emerging centres of excellence and innovative regions in less developed member states to leading counterparts elsewhere in europe ; building links with innovative clusters and recognising excellence in less developed regions ; establishing ' era chairs ' to attract outstanding academics , in particular to less developed regions ; supporting access to international networks for researchers and innovators who are less involved in the era or from less developed regions ; contributing as appropriate to the european innovation partnerships ; preparing national institutions and / or clusters of excellence for participation in the knowledge and innovation communities of the european institute of innovation and technology ; and hosting high - quality international researcher mobility programmes with co - funding from the ' marie sklodowska - curie actions ' . ### 3 horizon 2020 and other centrally managed eu programmes in the areas of research and innovation member states and the commission shall pay attention to strengthening coordination , synergies and complementarities between the european structural and investment funds and horizon 2020 , the programme for the competitiveness of enterprises and small and medium - sized enterprises , and other relevant centrally managed union funding programmes while also establishing a clear division of areas of intervention between them . 2 . member states shall develop national and / or regional ‘ smart specialisation ‘ strategies in line with the national reform programme , where appropriate . these may take the form of or be included in a national or a regional research and innovation strategic policy framework for ‘ smart specialisation’ . these strategies shall be developed through involving national or regional managing authorities and stakeholders such as universities and other higher education institutions , industry and social partners in an entrepreneurial discovery process . the authorities directly concerned by horizon 2020 shall be closely associated to this process . these strategies shall include : ' upstream actions ' to prepare regional r&amp ; i players to participate in horizon 2020 to be developed , where necessary , through capacity building . communication and cooperation between horizon 2020 national contact points and managing authorities of the european structural and investment funds shall be strengthened . ' downstream actions ' to provide the means to exploit and diffuse r&i results , stemming from horizon 2020 and preceding programmes , into the market with particular attention on creating an innovation - friendly environment for business and industry , including smes and in line with the priorities identified for the territories in the relevant smart specialisation strategy . 3 . member states shall encourage the use of the provisions in this regulation that allow the european structural and investment funds to be combined with resources under horizon 2020 in the relevant programmes used to implement parts of the strategies . joint support shall be provided to national and regional authorities for the design and implementation of such strategies , to identify opportunities for joint financing of r&i infrastructures of european interest , the promotion of international collaboration , methodological support through peer reviews , exchange of good practice , and training across regions . 4 . member states and , where appropriate in accordance with article 4 , regions , shall consider the following additional measures aimed at unlocking their potential for excellence in research and innovation , in a manner that is complementary to and creates synergies with horizon 2020 , in particular through joint funding : linking emerging centres of excellence , in particular , in less developed and low performing rdi1 member states and regions , and also linking innovative regions , in particular , in low performing rdi member states , to leading counterparts elsewhere in europe ; building links with innovative clusters and recognising excellence , in particular in less developed regions ; establishing ' era chairs ' to attract outstanding academics , in particular to less developed regions ; supporting access to international networks for researchers and innovators who are less involved in the era or in particular from less developed regions ; contributing as appropriate to the european innovation partnerships ; preparing national institutions and / or clusters of excellence for participation in the knowledge and innovation communities of the european institute of innovation and technology ; and hosting high - quality international researcher mobility programmes with co - funding from the ' marie sklodowska - curie actions ' . member states should use where appropriate , and in accordance with article 60 , the flexibility to support operations outside the programme area , with a level of investment sufficient to attain a critical mass , in order to implement these measures in the most effective way . ____________ 1 research , development and innovation


### 4 new entrants reserve 300 demonstration funding1 member states shall ensure , where appropriate , that financing from the csf funds is coordinated with support from the ner 300 programme , which uses the revenues from auctioning 300 million allowances reserved under the new entrants reserve of the european emissions trading scheme to co - finance a wide range of large - scale demonstration projects of carbon capture and storage as well as of innovative renewables technologies across the eu . ### 4 new entrants reserve 300 demonstration funding member states shall ensure that financing from the european structural and investment funds is coordinated with support from the ner 300 programme , which uses the revenues from auctioning 300 million allowances reserved under the new entrants reserve of the european emissions trading scheme .