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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


### by 30 april 2016 and by 30 april of each subsequent year until and including 2022 the member state shall submit to the commission an annual report in accordance with article 44 . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 2013 . 2 . annual implementation reports shall set out information on : implementation of the operational programme in accordance with article 44 ; progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and respectively , the information set out in paragraph 2 , together with : progress in implementation of the integrated approach to territorial development , including sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of member state authorities and beneficiaries to administer and use the funds ; progress in implementation of any interregional and transnational actions ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to prevent discrimination , including accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; actions taken to promote sustainable development in accordance with article 8 ; the results of the information and publicity measures of the funds carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of discrimination or exclusion , with special regard to marginalised communities including , where appropriate , the financial resources used ; the involvement of the partners in the implementation , monitoring and evaluation of the operational programme . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . ### by 31 may 2016 and by 31 may of each subsequent year until and including 2022 the member state shall submit to the commission an annual implementation report in accordance with article 44 . the report submitted in 2016 shall cover the financial years 2014 and 2015 , as well as the period between the starting date for eligibility of expenditure and 31 december 2013 . 1a . for the reports submitted in 2017 and 2019 , the deadline referred to in paragraph 1 shall be 30 june . 2 . annual implementation reports shall set out information on : implementation of the operational programme in accordance with article 44 ; progress in preparation and implementation of major projects and joint action plans . 3 . the annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under articles 44 and respectively , the information set out in paragraph 2 together with information on the elements set out under , and below and may dependent on the content and objectives of operational programmes and information on the other elements : progress in implementation of the integrated approach to territorial development , including development of regions facing demographic challenges and permanent or natural handicaps , sustainable urban development , and community - led local development under the operational programme ; progress in implementation of actions to reinforce the capacity of member state authorities and beneficiaries to administer and use the funds ; progress in implementation of any interregional and transnational actions ; where appropriate , contribution to macro - regional and sea basin strategies ; progress in implementation of the evaluation plan and the follow - up given to the findings of evaluations ; the specific actions taken to promote equality between men and women and to prevent discrimination , in particular accessibility for disabled persons , and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations ; actions taken to promote sustainable development in accordance with article 8 ; the results of the information and publicity measures of the funds carried out under the communication strategy ; progress in the implementation of actions in the field of social innovation , where appropriate ; progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of poverty , discrimination or social exclusion , with special regard to marginalised communities and persons with disabilities , long term unemployed and young people not in employment including , where appropriate , the financial resources used . the involvement of the partners in the implementation , monitoring and evaluation of the operational programme . by derogation , and in order to ensure consistency between the partnership agreement and the progress report , the member states with no more than one operational programme per fund may include information related to ex ante conditionalities referred to in article 44 , the information required by article 44 and the information referred to in points , , and of this paragraph in the progress report instead of the annual implementation reports submitted in 2017 and 2019 respectively and the final report respectively , without prejudice to article 100 . 4 . the annual and final implementation reports shall be drawn up following models adopted by the commission by means of implementing acts . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 .


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


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


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


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


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


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


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


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


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


### on the basis of the common strategic framework adopted by the commission , each member state should prepare , in cooperation with its partners and in dialogue with the commission , a partnership contract . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds . ### on the basis of the common strategic framework adopted by the commission , each member state , in cooperation with its partners and in dialogue with the commission , should prepare a partnership contract , at the appropriate territorial level and in line with the respective institutional , legal and financial framework . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds .


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


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


### the commission shall assess the consistency of programmes with this regulation , the fund - specific rules , their effective contribution to the thematic objectives and the union priorities specific to each csf fund , the common strategic framework , the partnership contract , the country - specific recommendations under article 121 of the treaty and the council recommendations adopted under 148 of the treaty , taking account of the ex ante evaluation . the assessment shall address , in particular , the adequacy of the programme strategy , the corresponding objectives , indicators , targets and the allocation of budgetary resources . ### the commission shall assess the consistency of programmes with this regulation and with the fund - specific rules , their effective contribution to the selected thematic objectives and to the union priorities specific to each european structural and investment fund , and also the partnership agreement , taking account of the relevant country - specific recommendations adopted in accordance with article 121 of the treaty on the functioning of the european union and relevant council recommendations adopted in accordance with article 148 of the treaty on the functioning of the european union as well as of the ex ante evaluation . the assessment shall address , in particular , the adequacy of the programme strategy , the corresponding objectives , indicators , targets and the allocation of budgetary resources .


### on the basis of the common strategic framework adopted by the commission , each member state should prepare , in cooperation with its partners and in dialogue with the commission , a partnership contract . the partnership contract should translate the elements set out in the common strategic framework into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds . ### on the basis of the common strategic framework , each member state should prepare , in cooperation with its partners , particularly those referred to in this regulation , and in dialogue with the commission , a partnership contract in accordance with its national reform programme . the partnership contract should select the elements set out in the common strategic framework and put them into the national context and set out firm commitments to the achievement of union objectives through the programming of the csf funds and lay down provisions to guarantee access to such funds for smes and micro - enterprises , in particular , and to ensure that they have access to such funds , and that csf funds are used in an efficient and effective manner .


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


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


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


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


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


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


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


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


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


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


### the member states and the commission shall take appropriate steps to prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation and implementation of programmes . ### the member states and the commission shall take appropriate steps to eliminate any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation and implementation of programmes , as well as monitoring and evaluation .


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


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


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


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


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


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


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


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


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


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


### member states shall establish and implement a procedure for the independent examination and resolution of complaints concerning the selection or implementation of operations co - financed by the csf funds . member states shall report the results of such examinations to the commission upon request . ### member states shall ensure effective arrangements for the examination of complaints concerning the european structural and investment funds . the scope , rules and procedures concerning such arrangements shall be the responsibility of member states in accordance with their institutional and legal framework . member states shall upon request by the commission examine complaints submitted to the commission falling within the scope of their arrangements . member states shall inform the commission of the results of examinations upon request .


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


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


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


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


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


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


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


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


### in order to promote the treaty objectives of economic , social and territorial cohesion , the ‘ investment for growth and jobs’ goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ‘ investment for growth and jobs’ goal from the cf . ### in order to promote the treaty objectives of economic , social and territorial cohesion , the ‘ investment for growth and jobs’ goal should support all regions . to provide balanced and gradual support and reflect the level of economic and social development , resources under that goal should be allocated from the erdf and the esf among the less developed regions , the transition regions and the more developed regions according to their gross domestic product per capita in relation to the eu average . in order to ensure the long - term sustainability of investment from the structural funds , to consolidate the development achieved and to encourage the economic growth and social cohesion of the european regions , regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita has grown to more than 75% of the eu - 27 average and regions designated with phasing - out status in the 2007 - 2013 period should receive at least two thirds of their 2007 - 2013 allocation . member states whose per capita gross national income is less than 90 % of that of the union average should benefit under the ‘ investment for growth and jobs’ goal from the cf . single region island states eligible for funding from the cohesion fund in 2013 and outermost regions falling into the categories of transition and more developed regions should receive at least four fifths of their 2007 - 2013 allocations under the funds as defined in article 1 .


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


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


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