### general provisions evaluations shall be carried out to improve the quality of the design and implementation of programmes , as well as to assess their effectiveness , efficiency and impact . impact of programmes shall be evaluated in accordance with the mission of the respective csf funds in relation to the targets for the union strategy for smart , sustainable and inclusive growth1 as well as in relation to gross domestic product and unemployment , where appropriate . 2 . member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations , including data related to common and where appropriate programme - specific indicators . 3 . evaluations shall be carried out by experts that are functionally independent of the authorities responsible for programme implementation . the commission shall provide guidance on how to carry out evaluations . 4 . all evaluations shall be made public in their entirety . ### general provisions evaluations shall be carried out to improve the quality of the design and implementation of programmes , as well as to assess their effectiveness , efficiency and impact . impact of programmes shall be evaluated in accordance with the mission of the respective european structural and investment funds in relation to the targets for the union strategy for smart , sustainable and inclusive growth1 and having regard to the size of the programme in relation to gross domestic product and unemployment of the programme area concerned , where appropriate . 2 . member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations , including data related to common and where appropriate programme - specific indicators . 3 . evaluations shall be carried out by internal or external experts that are functionally independent of the authorities responsible for programme implementation . the commission shall provide guidance on how to carry out evaluations , immediately following the entry into force of this regulation . 4 . all evaluations shall be made public .


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


### 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 .


### evaluation during the programming period an evaluation plan shall be drawn up by the managing authority for each programme and submitted in accordance with the fund - specific rules . 2 . member states shall ensure that appropriate evaluation capacity is available . 3 . during the programming period , managing authorities shall carry out evaluations including evaluations to assess effectiveness , efficiency and impact , for each programme on the basis of the evaluation plan . at least once during the programming period , an evaluation shall assess how support from the csf funds has contributed to the objectives for each priority . all evaluations shall be examined by the monitoring committee and sent to the commission . 4 . the commission may carry out , at its own initiative , evaluations of programmes . ### evaluation during the programming period an evaluation plan shall be drawn up by the managing authority or member state and may cover more than one programme . it shall be submitted in accordance with the fund - specific rules . 2 . member states shall ensure that appropriate evaluation capacity is available . 3 . during the programming period , the managing authority shall ensure that evaluations are carried out , including evaluations to assess effectiveness , efficiency and impact , for each programme on the basis of the evaluation plan and that they are subject to appropriate follow up in accordance to the fund - specific rules . 4 . the commission may carry out , at its own initiative , evaluations of programmes . it shall inform the managing authority and the results shall be sent to the managing authority and provided to the monitoring committee concerned .


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


### technical assistance at the initiative of the commission at the initiative of , or on behalf of the commission , the csf funds may support the preparatory , monitoring , administrative and technical assistance , evaluation , audit and control measures necessary for implementing this regulation . those measures may include but not limited to : assistance for project preparation and appraisal , including with the eib ; support for institutional strengthening and administrative capacity - building for the effective management of the csf funds ; studies linked to the commission ' s reporting on the csf funds and the cohesion report ; measures related to the analysis , management , monitoring , information exchange and implementation of the csf funds , as well as measures relating to the implementation of control systems and technical and administrative assistance ; evaluations , expert reports , statistics and studies , including those of a general nature , concerning the current and future operation of the csf funds , which may be carried out where appropriate by the eib ; actions to disseminate information , support networking , carry out communication activities , raise awareness and promote cooperation and exchange of experience , including with third countries . to bring about greater 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 the corporate communication of the political priorities of the european union as far as they are related to the general objectives of this regulation ; the installation , operation and interconnection of computerised systems for management , monitoring , audit , control and evaluation ; actions to improve evaluation methods and the exchange of information on evaluation practices ; actions related to audit ; the strengthening of national and regional capacity regarding investment planning , needs assessment , preparation , design and implementation of financial instruments , joint action plans and major projects , including joint initiatives with the eib . ### technical assistance at the initiative of the commission at the initiative of the commission , the european structural and investment funds may support the preparatory , monitoring , administrative and technical assistance , evaluation , audit and control measures necessary for implementing this regulation . such measures may be implemented : directly by the commission ; or indirectly , by entities and persons other than member states in accordance with article 60 of the financial regulation . those measures may include in particular : assistance for project preparation and appraisal , including with the eib ; support for institutional strengthening and administrative capacity - building for the effective management of the european structural and investment funds ; studies linked to the commission ' s reporting on the european structural and investment funds and the cohesion report ; measures related to the analysis , management , monitoring , information exchange and implementation of the european structural and investment funds , as well as measures relating to the implementation of control systems and technical and administrative assistance ; evaluations , expert reports , statistics and studies , including those of a general nature , concerning the current and future operation of the european structural and investment funds , which may be carried out where appropriate by the eib ; actions to disseminate information , support networking , carry out communication activities , raise awareness and promote cooperation and exchange of experience , including with third countries . to bring about greater 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 the corporate communication of the political priorities of the european union as far as they are related to the general objectives of this regulation ; the installation , operation and interconnection of computerised systems for management , monitoring , audit , control and evaluation ; actions to improve evaluation methods and the exchange of information on evaluation practices ; actions related to audit ; the strengthening of national and regional capacity regarding investment planning , needs assessment , preparation , design and implementation of financial instruments , joint action plans and major projects , including joint initiatives with the eib ; the dissemination of good practices in order to assist member states to strengthen the capacity of the relevant partners referred to in article 5 and their umbrella organisations .


### 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 .


### revenue - generating operations net revenue generated after completion of an operation over a specific reference period shall be determined in advance by one of the following methods : application of a flat rate revenue percentage for the type of operation concerned ; calculation of the current value of the net revenue of the operation , taking into account the application of the polluter - pays principle and , if appropriate , considerations of equity linked to the relative prosperity of the member state concerned . the eligible expenditure of the operation to be co - financed shall not exceed the current value of the investment cost of the operation less the current value of the net revenue , determined according to one of these methods . the commission shall be empowered to adopt delegated acts in accordance with article 142 concerning the definition of the flat rate referred to in point above . the commission shall adopt the methodology under point by means of implementing acts in accordance with the examination procedure referred to in article 143 . 2 . where it is objectively not possible to determine the revenue in advance according to the methods set out in paragraph 1 , the net revenue generated within three years of the completion of an operation or by 30 september 2023 , whichever is earlier , shall be deducted from the expenditure declared to the commission . 3 . paragraphs 1 and 2 shall apply only to operations whose total cost exceeds eur 1 000 000 . 4 . this article shall not apply to the esf . 5 . paragraphs 1 and 2 shall not apply to operations subject to the rules on state aid or to support to or from financial instruments . ### operations generating net revenue after completion - 1a . this article shall apply to operations which generate net revenue after their completion . for the purposes of this article ‘ net revenue ' shall mean cash in - flows directly paid by users for the goods or services provided by the operation , such as charges borne directly by users for the use of infrastructure , sale or rent of land or buildings , or payments for services less any operating costs and replacement costs of short - life equipment incurred during the corresponding period . operating cost - savings generated by the operation shall be included in the net revenue unless they are offset by an equal reduction in operating subsidies . where not all the investment cost is eligible for co - financing , the net revenue shall be allocated pro rata to the eligible and non - eligible parts of the investment cost . deleted deleted deleted deleted deleted deleted 1a . the eligible expenditure of the operation to be co - financed from the funds shall be reduced in advance taking into account the potential of the operation to generate net revenue over a specific reference period that covers both implementation of the operation and the period after completion . deleted 2a . the potential net revenue of the operation shall be determined in advance by one of the following methods chosen by the managing authority for a sector , subsector or type of operation : application of a flat rate net revenue percentage for the sector or subsector applicable to the operation as defined in annex [ xxx ] or in any of the delegated acts hereinafter referred to . the commission shall be empowered to adopt delegated acts in accordance with article 142 in duly justified cases to amend the annex by adjusting the flat rates established in annex [ xxx ] taking into account historic data and the potential for cost recovery and the polluter - pays principle where applicable . the commission shall be empowered to adopt delegated acts in accordance with article 142 establishing flat rates for sectors or subsectors within the fields of ict , research , development and innovation and energy efficiency1 . the commission shall notify the delegated acts to the european parliament and the council not later than 30 june 2015 . 1 the commission declaration is at the end of this table in addition , the commission shall be empowered to adopt delegated acts in accordance with article 142 in duly justified cases for additional sectors or subsectors including subsectors for sectors in the annex [ xxx ] falling under the thematic objectives defined in article 9 and supported by the esi funds . where this method is applied , all the net revenue generated during implementation and after completion of the operation is considered to be taken into account by the application of the flat rate and is therefore not deducted subsequently from the eligible expenditure of the operation . calculation of discounted net revenue of the operation , taking into account the reference period appropriate to the sector or subsector applicable to the operation , the profitability normally expected of the category of investment concerned , application of the polluter - pays principle and , if appropriate , considerations of equity linked to the relative prosperity of the member state or region concerned . when a flat rate for a new sector or subsector has been established by the adoption of a delegated act , a managing authority may choose to apply the method set out in point for new operations in relation to the sector or subsector concerned . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down the method referred to in point . where this method is applied , the net revenue generated during implementation of the operation , resulting from sources of revenue not taken into account in determining the potential net revenue of the operation , is deducted from the eligible expenditure of the operation , no later than at the final payment claim submitted by the beneficiary . deleted 3a . the method by which the net revenue shall be deducted from the expenditure of the operation included in the payment request submitted to the commission shall be determined in accordance with national rules . deleted 4a . as an alternative to the application of the methods laid down in paragraph 3 , the maximum co - financing rate referred to in article 53 may at the request of a member state be decreased at the moment of adoption of a programme for a priority or measure under which all operations to be supported under that priority or measure could apply a uniform flat rate in accordance with paragraph 3 . the decrease shall be not less than the amount calculated by multiplying the maximum union co - financing rate applicable under the fund - specific rules by the relevant flat rate referred to in paragraph 3 . where this method is applied , all the net revenue generated during implementation and after completion of the operation is considered to be taken into account by application of the decreased co - financing rate and is therefore not deducted subsequently from the eligible expenditure of the operations . 4b . where it is objectively not possible to determine the revenue in advance according to one of the methods set out in paragraphs 3 or 5 , the net revenue generated within three years of the completion of an operation or by 30 september 2023 , whichever is earlier , shall be deducted from the expenditure declared to the commission . 4c . paragraphs 1 to 6 shall not apply to : operations or parts of operations supported solely by the esf ; operations whose total eligible cost before application of paragraphs 1 - 6 does not exceed eur 1 000 000 ; repayable assistance subject to an obligation for full repayment and prizes ; technical assistance ; support to or from financial instruments ; operations for which public support take the form of lump sums or standard scale unit costs ; operations implemented under a joint action plan ; operations for which amounts or rates of support are defined in annex 1 to eafrd regulation . notwithstanding point , where a member state applies paragraph 5 , it can include in the relevant priority or measure the operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed eur 1 000 000 . deleted


### expenditure shall be eligible for a contribution from the csf funds if it has been incurred and paid by a beneficiary between the date of submission of the programme to the commission or from 1 january 2014 , whichever is earlier , and 31 december 2022 . in addition , expenditure shall only be eligible for a contribution from the eafrd and the emff if the relevant aid is actually paid by the paying agency between 1 january 2014 and 31 december 2022 . ### expenditure shall be eligible for a contribution from the european structural and investment funds if it has been incurred by a beneficiary and paid between the date of submission of the programme to the commission or from 1 january 2014 , whichever is earlier , and 31 december 2022 . in addition , expenditure shall only be eligible for a contribution from the eafrd and the emff if the relevant aid is actually paid by the paying agency between 1 january 2014 and 31 december 2022 .


### net revenue directly generated by an operation during its implementation which has not been taken into account at the time of approval of the operation , shall be deducted from the eligible expenditure of the operation in the final payment claim submitted by the beneficiary . this rule shall not apply to financial instruments and prizes . ### this paragraph shall apply to operations which generate net revenue during their implementation and to which the provisions of article 54 , paragraphs 1 - 6 do not apply . the eligible expenditure of the operation to be co - financed from the european structural and investment funds shall be reduced by the net revenue not taken into account at the time of approval of the operation directly generated only during its implementation , not later than at the final payment claim submitted by the beneficiary . where not all the costs are eligible for co - financing , the net revenue shall be allocated pro rata to the eligible and non - eligible parts of the cost . this rule in this paragraph shall not apply to : technical assistance , financial instruments , repayable assistance subject to an obligation for full repayment , prizes , operations subject to the rules on state aid , operations for which public support take the form of lump sums or standard scale unit costs provided that the net revenue has been taken into account ex ante , operations implemented under a joint action plan provided that the net revenue has been taken into account ex ante , operations for which amounts or rates of support are defined in annex 1 to eafrd regulation , or operations for which the total eligible cost does not exceed eur 50&#160 ; 000 . for the purposes of this article and article 54 , any payment received by the beneficiary arising from a contractual condition on a breach of contract between the beneficiary and third parties or has occurred as a result of the withdrawal of its offer by a third party chosen in public procurement rules shall not be considered as revenue and shall not be deducted from the eligible expenditure of the operation .


### in the case of amendment of a programme , expenditure becoming eligible because of the amendment to the programme shall only be eligible from the date of submission to the commission of the request for amendment . the fund - specific rules for the emff may derogate from the first subparagraph . ### in the case of amendment of a programme , expenditure becoming eligible because of the amendment to the programme shall only be eligible from the date of submission to the commission of the request for amendment or , in case of application of article 87 , from the date of entry into force of the decision amending the programme . deleted


### an operation may receive support from one or more csf funds and from other union instruments , provided that the expenditure item included in a request for payment for reimbursement by one of the csf funds does not receive support from another fund or union instrument , or support from the same fund under another programme . ### an operation may receive support from one or more csf funds and from other union instruments , provided that the expenditure item included in a request for payment for reimbursement by one of the csf funds does not receive support from another fund or union instrument , or support from the same fund under another programme , or programme for a macro - regional development fund .


### an operation may receive support from one or more csf funds and from other union instruments , provided that the expenditure item included in a request for payment for reimbursement by one of the csf funds does not receive support from another fund or union instrument , or support from the same fund under another programme . ### an operation may receive support from one or more european structural and investment funds or from one or more programmes and from other union instruments , provided that the expenditure item included in a request for payment for reimbursement by one of the european structural and investment funds does not receive support from another fund or union instrument , or support from the same fund under another programme .


### forms of support the csf funds shall be used to provide support in the form of grants , prizes , repayable assistance and financial instruments , or a combination thereof . in the case of repayable assistance , the support repaid to the body that provided it , or to another competent authority of the member state , shall be kept in a separate account and reused for the same purpose or in accordance with the objectives of the programme . ### forms of support the european structural and investment funds shall be used to provide support in the form of grants , prizes , repayable assistance and financial instruments , or a combination thereof . in the case of repayable assistance , the support repaid to the body that provided it , or to another competent authority of the member state , shall be kept in a separate account or separated with accounting codes and reused for the same purpose or in accordance with the objectives of the programme .


### forms of grants ### forms of grants and repayable assistance


### grants may take any of the following forms : ### grants and repayable assistance may take any of the following forms :


### the amounts referred to in paragraph 1 , and shall be established on the basis of : a fair , equitable and verifiable calculation method based on : statistical data or other objective information ; or the verified historical data of individual beneficiaries or the application of their usual cost accounting practices ; methods and corresponding scales of unit costs , lump sums and flat rates applicable in union policies for a similar type of operation and beneficiary ; methods and corresponding scales of unit costs , lump sums and flat rates applied under schemes for grants funded entirely by the member state for a similar type of operation and beneficiary ; rates established by this regulation or the fund - specific rules . ### the amounts referred to in paragraph 1 , and shall be established in one of the following ways : a fair , equitable and verifiable calculation method based on : statistical data or other objective information ; or the verified historical data of individual beneficiaries ; or the application of the usual cost accounting practices of individual beneficiaries ; in accordance with the rules for application of corresponding scales of unit costs , lump sums and flat rates applicable in union policies for a similar type of operation and beneficiary ; in accordance with the rules for application of corresponding scales of unit costs , lump sums and flat rates applied under schemes for grants funded entirely by the member state for a similar type of operation and beneficiary ; rates established by this regulation or the fund - specific rules .


### flat rate financing for indirect costs for grants where the implementation of an operation gives rise to indirect costs , they may be calculated as a flat rate in one of the following ways : a flat rate of up to 20&#160 ; % of eligible direct costs , where the rate is calculated on the basis of a fair , equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the member state for a similar type of operation and beneficiary ; a flat rate of up to 15 % of eligible direct staff costs ; a flat rate applied to eligible direct costs based on existing methods and corresponding rates , applicable in union policies for a similar type of operation and beneficiary . the commission shall be empowered to adopt delegated acts in accordance with article 142 concerning the definition of the flat rate and the related methods referred to in point above . ### flat rate financing for indirect costs and staff costs for grants and repayable assistance where the implementation of an operation gives rise to indirect costs , they may be calculated as a flat rate in one of the following ways : a flat rate of up to 25&#160 ; % of eligible direct costs , provided that the rate is calculated on the basis of a fair , equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the member state for a similar type of operation and beneficiary ; a flat rate of up to 15 % of eligible direct staff costs without a requirement for the member state to execute any calculation to determine the applicable rate ; a flat rate applied to eligible direct costs based on existing methods and corresponding rates , applicable in union policies for a similar type of operation and beneficiary . the commission shall be empowered to adopt delegated acts in accordance with article 142 concerning the definition of the flat rate and the related methods referred to in point above . 1a . for the purposes of determining staff costs relating to the implementation of an operation , the hourly rate applicable may be calculated by dividing the latest documented annual gross employment costs by 1720 hours .


### specific eligibility rules for grants ### specific eligibility rules for grants and repayable assistance


### in the case of provision of land or real estate , the value is certified by an independent qualified expert or duly authorised official body and does not exceed the limit laid down in paragraph 3 ; ### in the case of provision of land or real estate , a cash payment for the purposes of a lease agreement of a nominal amount per annum not exceeding a single unit of the currency of the member state may be made . the value of the land or real estate must be certified by an independent qualified expert or duly authorised official body and does not exceed the limit laid down in paragraph 3 ;


### the following costs shall not be eligible for a contribution from the csf funds : interest on debt ; the purchase of land not built on and land built on in the amount exceeding 10% of the total eligible expenditure for the operation concerned . in exceptional and duly justified cases , a higher percentage may be permitted for operations concerning environmental conservation ; value added tax . however , vat amounts shall be eligible where they are not recoverable under national vat legislation and are paid by a beneficiary other than non - taxable person as defined in the first subparagraph of article 13 of directive 2006 / 112 / ec , provided that such vat amounts are not incurred in relation to the provision of infrastructure . ### the following costs shall not be eligible for a contribution from the european structural and investment funds and from the eur 10 , 000 million transferred from the cohesion fund to the connecting europe facility : interest on debt , except for grants given in the form of an interest rate subsidy or guarantee fee subsidy ; the purchase of land not built on and land built on in the amount exceeding 10% of the total eligible expenditure for the operation concerned . for derelict sites and for those formerly in industrial use which comprise buildings , this limit shall be increased to 15% . in exceptional and duly justified cases , this limit may be raised above the respective preceding percentages for operations concerning environmental conservation ; value added tax except where it is non - recoverable under national vat legislation .


### the total amount allocated under the programme to operations located outside the programme area does not exceed 10 % of the support from the erdf , cohesion fund and emff at the level of the priority , or 3% of the support from the eafrd at the level of the programme ; ### the total amount allocated under the programme to operations located outside the programme area does not exceed 15 % of the support from the erdf , cohesion fund and emff at the level of the priority , or 5 % of the support from the eafrd at the level of the programme ;


### for operations concerning promotional activities , expenditure may be incurred outside the union provided that the conditions set out in paragraph 2 and the obligations in relation to management , control and audit concerning the operation are fulfilled . ### for operations concerning technical assistance or promotional activities , expenditure may be incurred outside the union provided that the conditions set out in paragraph 2 and the obligations in relation to management , control and audit concerning the operation are fulfilled .


### an operation comprising investment in infrastructure or productive investment shall repay the contribution from the csf funds if within five years from the final payment to the beneficiary or within the period of time set out in the state aid rules , where applicable , it is subject to : a cessation or relocation of a productive activity ; a change in ownership of an item of infrastructure which gives to a firm or a public body an undue advantage ; or a substantial change affecting its nature , objectives or implementation conditions which would result in undermining its original objectives . sums unduly paid in respect of the operation shall be recovered by the member state . ### an operation comprising investment in infrastructure or productive investment shall repay the contribution from the european structural and investment funds if within five years from the final payment to the beneficiary or within the period of time set out in the state aid rules , where applicable , it is subject to : a cessation or relocation of a productive activity outside of the programme area ; or a change in ownership of an item of infrastructure which gives to a firm or a public body an undue advantage ; or a substantial change affecting its nature , objectives or implementation conditions which would result in undermining its original objectives . sums unduly paid in respect of the operation shall be recovered by the member state in proportion to the period for which the requirements have not been fulfilled . member states may reduce the time limit set out in the first subparagraph to three years in cases concerning the maintenance of investments or jobs created by smes .


### management and control systems shall provide for : ### management and control systems shall , in accordance with art . 4 , provide for :


### the prevention , detection and correction of irregularities , including fraud , and the recovery of amounts unduly paid , together with any interest . ### the prevention , detection and correction of irregularities , including fraud , and the recovery of amounts unduly paid , together with any interest on late payments .


### 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 , or groups of member states that have established a macro - regional development fund , 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 . a group of member states that has established a macro - regional development fund is responsible for the management and control of the macro - regional development programme .


### member states shall ensure that their management and control systems for programmes are set up in accordance with the provisions of the fund - specific rules and that the systems function effectively . ### member states or groups of member states that have established macro - regional development funds shall ensure that their management and control systems for programmes are set up in accordance with the provisions of the fund - specific rules and that the systems function effectively .


### member states shall ensure that their management and control systems for programmes are set up in accordance with the provisions of the fund - specific rules and that the systems function effectively . ### member states shall ensure that their management and control systems for programmes are set up in accordance with the provisions of the fund - specific rules and that those systems function effectively .


### commission powers and responsibilities the commission shall satisfy itself on the basis of available information , including the accreditation procedure , annual management declaration , annual control reports , annual audit opinion , annual implementation report and audits carried out by national and union bodies , that the member states have set up management and control systems that comply with this regulation and the fund - specific rules and that these systems function effectively during the implementation of programmes . 2 . without prejudice to audits carried out by member states , commission officials or authorised commission representatives may carry out on - the - spot audits or checks upon giving adequate prior notice . the scope of such audits or checks may include , in particular , verification of the effective functioning of management and control systems in a programme or a part thereof , operations and assessment of the sound financial management of operations or programmes . officials or authorised representatives of the member state may take part in such audits . commission officials or authorised commission representatives , duly empowered to carry out on - the - spot audits , shall have access to all records , documents and metadata , irrespective of the medium in which they are stored , relating to operations supported by the csf funds or to management and control systems . member states shall provide copies of such records , documents and metadata to the commission upon request . the powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation . commission officials and authorised representatives shall not take part , inter alia , in home visits or the formal questioning of persons within the framework of national legislation . however , they shall have access to the information thus obtained . 3 . the commission may require a member state to take the actions necessary to ensure the effective functioning of their management and control systems or the correctness of expenditure in accordance with the fund - specific rules . 4 . the commission may require a member state to examine a complaint submitted to the commission concerning the selection or implementation of operations co - financed by the csf funds or the functioning of the management and control system . ### commission powers and responsibilities the commission shall satisfy itself , on the basis of available information , including information on the designation of bodies responsible for the management and control , the documents provided each year by the designated bodies under article 59 of the financial regulation , control reports , annual implementation reports and audits carried out by national and union bodies , that the member states have set up management and control systems that comply with this regulation and the fund - specific rules and that these systems function effectively during the implementation of programmes . 2 . commission officials or authorised commission representatives may carry out on - the - spot audits or checks upon giving at least twelve working days notice to the competent national authority , except in urgent cases . the commission shall respect the principle of proportionality by taking into account the need to avoid unjustified duplication of audits or checks carried out by member states , the level of risk to the union budget and the need to minimise administrative burdens for beneficiaries in accordance with the fund - specific rules . the scope of such audits or checks may include , in particular , verification of the effective functioning of management and control systems in a programme or a part thereof , operations and assessment of the sound financial management of operations or programmes . officials or authorised representatives of the member state may take part in such audits or checks . commission officials or authorised commission representatives , duly empowered to carry out on - the - spot audits or checks , shall have access to all necessary records , documents and metadata , irrespective of the medium in which they are stored , relating to operations supported by the european structural and investment funds or to management and control systems . member states shall provide copies of such records , documents and metadata to the commission upon request . the powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation . commission officials and authorised representatives shall not take part , inter alia , in home visits or the formal questioning of persons within the framework of national legislation . however , they shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the concerned legal subjects . 3 . the commission may require a member state to take the actions necessary to ensure the effective functioning of their management and control systems or the correctness of expenditure in accordance with the fund - specific rules . deleted


### financial management , clearance of accounts and financial corrections , decommitment ### financial management , examination and acceptance of accounts and financial corrections , decommitment


### financial management , clearance of accounts and financial corrections ### financial management , examination and acceptance of accounts and financial corrections


### common rules for payments payments by the commission of the contribution from the csf funds to each programme shall be made in accordance with budget appropriations and subject to available funding . each payment shall be posted to the earliest open budget commitment of the fund concerned . 2 . payments shall take the form of pre - financing , interim payments and payment of the annual balance , where applicable , and of the final balance . 3 . for forms of support under article 57 , and , the amounts paid to the beneficiary shall be regarded as eligible expenditure . ### common rules for payments payments by the commission of the contribution from the european structural and investment funds to each programme shall be made in accordance with budget appropriations and subject to available funding . each payment shall be posted to the earliest open budget commitment of the fund concerned . 2 . payments shall take the form of pre - financing , interim payments and payment of the final balance . 3 . for forms of support under article 57 , and , 58 and 59 , costs calculated on the applicable basis shall be regarded as eligible expenditure .


### common rules for calculating interim payments , payment of the annual balance , where applicable , and payment of final balance the fund - specific rules shall lay down rules for the calculation of the amount reimbursed as interim payments , payment of the annual balance , where applicable , and of the final balance . this amount shall be a function of the specific co - financing rate applicable to the eligible expenditure . ### common rules for calculating interim payments , and payment of final balance the fund - specific rules shall lay down rules for the calculation of the amount reimbursed as interim payments , and of the final balance . this amount shall be a function of the specific co - financing rate applicable to the eligible expenditure .


### amounts set out in programmes submitted by member states , forecasts of expenditure , statements of expenditure , requests for payment , annual accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro . ### amounts set out in programmes submitted by member states , or in macro - regional development programmes submitted by groups of member states that have established a macro - regional development fund , forecasts of expenditure , statements of expenditure , requests for payment , annual accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro .


### amounts set out in programmes submitted by member states , forecasts of expenditure , statements of expenditure , requests for payment , annual accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro . ### amounts set out in programmes submitted by member states , forecasts of expenditure , statements of expenditure , requests for payment , accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro .


### the payment deadline for an interim payment claim may be interrupted by the authorising officer by delegation within the meaning of the financial regulation for a maximum period of nine months if : following information provided by a national or union audit body , there is evidence to suggest a significant deficiency in the functioning of the management and control system ; the authorising officer by delegation has to carry out additional verifications following information coming to his attention alerting him that expenditure in a request for payment is linked to an irregularity having serious financial consequences ; there is a failure to submit one of the documents required under article 75 . the fund - specific rules for the emff may lay down additional basis for interruption of payments where a member state has failed to comply with its obligations under the common fisheries policy . ### the payment deadline for an interim payment claim may be interrupted by the authorising officer by delegation within the meaning of the financial regulation for a maximum period of six months if : following information provided by a national or union audit body , there is a clear evidence to suggest a significant deficiency in the functioning of the management and control system ; the authorising officer by delegation has to carry out additional verifications following information coming to his attention alerting him that expenditure in a request for payment is linked to an irregularity having serious financial consequences ; there is a failure to submit one of the documents required under article 59 of the financial regulation . the member state may agree to an extension of the interruption period for another 3 months . deleted


### the authorising officer by delegation may limit the interruption to the part of the expenditure covered by the payment claim affected by the elements referred to in paragraph 1 . the authorising officer by delegation shall inform the member state and the managing authority immediately of the reason for interruption and shall ask them to remedy the situation . the interruption shall be ended by the authorising officer by delegation as soon as the necessary measures have been taken . ### the authorising officer by delegation may limit the interruption to the part of the expenditure covered by the payment claim affected by the elements referred to in paragraph 1 . the authorising officer by delegation shall inform the member state , or group of member states that have established a macro - regional development fund , and the managing authority immediately of the reason for interruption and shall ask them to remedy the situation . the interruption shall be ended by the authorising officer by delegation as soon as the necessary measures have been taken .


### the authorising officer by delegation may limit the interruption to the part of the expenditure covered by the payment claim affected by the elements referred to in paragraph 1 . the authorising officer by delegation shall inform the member state and the managing authority immediately of the reason for interruption and shall ask them to remedy the situation . the interruption shall be ended by the authorising officer by delegation as soon as the necessary measures have been taken . ### the authorising officer by delegation shall limit the interruption to the part of the expenditure covered by the payment claim affected by the elements referred to in paragraph 1 , unless it is not possible to identify the part of the expenditure affected . the authorising officer by delegation shall inform the member state and the managing authority in writing immediately of the reason for interruption and shall ask them to remedy the situation . the interruption shall be ended by the authorising officer by delegation as soon as the necessary measures have been taken .


### clearance of accounts and financial corrections ### examination and acceptance of accounts


### the commission shall make financial corrections by cancelling all or part of the union contribution to a programme and effecting recovery from the member state in order to exclude from union financing expenditure which is in breach of applicable union and national law , including in relation to deficiencies in the management and control systems of member states which have been detected by the commission or the european court of auditors . ### the commission shall make financial corrections by cancelling all of the union contribution to a programme , or macro - regional development fund programme or part thereof , and effecting recovery from the member state in order to exclude from union financing expenditure which is in breach of applicable union and national law , including in relation to deficiencies in the management and control systems of member states which have been detected by the commission or the european court of auditors .


### the commission shall make financial corrections by cancelling all or part of the union contribution to a programme and effecting recovery from the member state in order to exclude from union financing expenditure which is in breach of applicable union and national law , including in relation to deficiencies in the management and control systems of member states which have been detected by the commission or the european court of auditors . ### the commission shall make financial corrections by cancelling all or part of the union contribution to a programme and effecting recovery from the member state in order to exclude from union financing expenditure which is in breach of applicable union and national law , including in relation to deficiencies in the management and control systems of member states which have been detected by the commission or the european court of auditors or which have been detected by the member state but which have not been the subject of an adequate correction by the member state concerned .


### when deciding on the amount of a financial correction under paragraph 1 , the commission shall take account of the nature and gravity of the breach of applicable union or national law and its financial implications for the union budget . ### when deciding on the amount of a financial correction under paragraph 1 , the commission shall respect the principle of proportionality by taking account of the nature and gravity of the breach of applicable law and the financial implications for the union budget . the commission shall keep european parliament informed of decisions taken to apply financial corrections .


### all programmes shall be submitted to a decommitment procedure established on the basis that amounts linked to a commitment which are not covered by pre - financing or a request for payment within a defined period shall be decommitted . 2 . the commitment related to the last year of the period will be decommitted according to the rules to be followed for the closure of the programmes . 3 . the fund - specific rules shall specify the precise application of the decommitment rule for each csf fund . 4 . that part of commitments still open shall be decommitted if any of the documents required for the closure has not been submitted to the commission by the deadlines established in the fund - specific rules . ### all programmes shall be submitted to a decommitment procedure established on the basis that amounts linked to a commitment which are not covered by pre - financing or a request for payment within a defined period shall be decommitted . the amounts included in the requests for the payment shall be taken into account notwithstanding that they are subject to an interruption of the payment deadline or suspension of payments . 2 . the commitment related to the last year of the period shall be decommitted according to the rules to be followed for the closure of the programmes . 3 . the fund - specific rules shall specify the precise application of the decommitment rule for each european structural and investment fund . 4 . that part of commitments still open shall be decommitted if any of the documents required for the closure has not been submitted to the commission by the deadlines established in the fund - specific rules .


### the amount concerned by decommitment shall be reduced by the amounts that the responsible body has not been able to declare to the commission because of : operations suspended by a legal proceeding or by an administrative appeal having suspensory effect ; or reasons of force majeure seriously affecting implementation of all or part of the programme . the national authorities claiming force majeure shall demonstrate the direct consequences of the force majeure on the implementation of all or part of the programme . the reduction may be requested once if the suspension or force majeure lasted up to one year , or several times corresponding to the duration of the force majeure or the number of years between the date of the legal or administrative decision suspending the implementation of the operation and the date of the final legal or administrative decision . 2 . by 31 january , the member state shall send to the commission information on the exceptions referred to in paragraph 1 for the amount to be declared by the end of preceding year . ### the amount concerned by decommitment shall be reduced by the following amounts : that part of the budget commitment for which the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect ; or that part of the budget commitment for which it has not been possible to make a request for payment for reasons of force majeure seriously affecting implementation of all or part of the programme . the national authorities claiming force majeure shall demonstrate the direct consequences of the force majeure on the implementation of all or part of the programme or for the purpose of subparagraphs and , the reduction may be requested once if the suspension or force majeure lasted up to one year , or several times corresponding to the duration of the force majeure or the number of years between the date of the legal or administrative decision suspending the implementation of the operation and the date of the final legal or administrative decision . 2 . by 31 january , the member state shall send to the commission information on the exceptions referred to in paragraph 1 and for the amount to be declared by the end of preceding year .


### by 30 june , the member state shall submit to the commission a revised financing plan reflecting for the financial year concerned the reduced amount of support over one or several priorities of the programme . failing such submission , the commission shall revise the financing plan by reducing the contribution from the csf funds for the financial year concerned . this reduction shall be allocated to each priority proportionately . ### by 30 june , the member state , or group of member states which have established a macro - regional development fund , shall submit to the commission a revised financing plan reflecting for the financial year concerned the reduced amount of support over one or several priorities of the programme , or a macro - regional development fund programme . failing such submission , the commission shall revise the financing plan by reducing the contribution from the csf funds for the financial year concerned . this reduction shall be allocated to each priority proportionately .


### by 30 june , the member state shall submit to the commission a revised financing plan reflecting for the financial year concerned the reduced amount of support over one or several priorities of the programme . failing such submission , the commission shall revise the financing plan by reducing the contribution from the csf funds for the financial year concerned . this reduction shall be allocated to each priority proportionately . ### by 30 june , the member state shall submit to the commission a revised financing plan reflecting for the financial year concerned the reduced amount of support over one or several priorities of the programme taking into account the allocation by fund and by category of region , where appropriate . failing such submission , the commission shall revise the financing plan by reducing the contribution from the european structural and investment funds for the financial year concerned . this reduction shall be allocated to each priority proportionately .


### the funds shall contribute to developing and pursuing the actions of the union leading to strengthening of its economic , social and territorial cohesion in accordance with article 174 of the treaty . the actions supported by the funds shall contribute to the union strategy for smart , sustainable and inclusive growth . ### the funds shall contribute to developing and pursuing the actions of the union leading to strengthening of its economic , social and territorial cohesion in accordance with article 174 of the treaty on the functioning of the european union . the actions supported by the funds shall also contribute in a balanced way to the implementation of the union strategy for smart , sustainable and inclusive growth .


### investment for growth and jobs the structural funds shall support the investment for growth and jobs goal in all regions corresponding to level 2 of the common classification of territorial units for statistics established by regulation no 1059 / 2003 . 2 . resources for the investment for growth and jobs goal shall be allocated among the following three categories of nuts level 2 regions : less developed regions , whose gdp per capita is less than 75 % of the average gdp of the eu - 27 ; transition regions , whose gdp per capita is between 75% and 90% of the average gdp of the eu - 27 ; more developed regions , whose gdp per capita is above 90 % of the average gdp of the eu - 27 . the three categories of regions are determined on the basis of how their gdp per capita , measured in purchasing power parities and calculated on the basis of union figures for the period 2006 to 2008 , relates to the average gdp of the eu - 27 for the same reference period . 3 . the cohesion fund shall support those member states whose gross national income per capita , measured in purchasing power parities and calculated on the basis of union figures for the period 2007 to 2009 , is less than 90 % of the average gni per capita of the eu - 27 for the same reference period . the member states eligible for funding from the cohesion fund in 2013 , but whose nominal gni per capita exceeds 90% of the average gni per capita of the eu - 27 as calculated under the first sub - paragraph shall receive support from the cohesion fund on a transitional and specific basis . 4 . immediately following the entry into force of this regulation , the commission shall adopt a decision by implementing act setting out the list of region fulfilling the criteria of the three categories of regions referred to in paragraph 2 and of member states fulfilling the criteria of paragraph 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . this list shall be valid from 1 january 2014 to 31 december 2020 . 5 . in 2017 , the commission shall review the eligibility of member states for the cohesion fund on the basis of union gni figures for the period 2013 to 2015 for the eu - 27 . those member states whose nominal gni per capita exceeds 90% of the average gni per capita of the eu - 27 , shall receive support from the cohesion fund on a transitional and specific basis . ### investment for growth and jobs the structural funds shall support the investment for growth and jobs goal in all regions corresponding to level 2 of the common classification of territorial units for statistics established by regulation no 1059 / 2003 . 2 . resources for the investment for growth and jobs goal shall be allocated among the following three categories of nuts level 2 regions : less developed regions , whose gdp per capita is less than 75 % of the average gdp of the eu - 27 ; transition regions , whose gdp per capita is between 75% and 90% of the average gdp of the eu - 27 ; more developed regions , whose gdp per capita is above 90 % of the average gdp of the eu - 27 . the classification of regions under one of the three categories of regions shall be determined on the basis of how the gdp per capita of each region , measured in purchasing power parities and calculated on the basis of union figures for the period 2007 to 2009 , relates to the average gdp of the eu - 27 for the same reference period . 3 . the cohesion fund shall support those member states whose gross national income per capita , measured in purchasing power parities and calculated on the basis of union figures for the period 2008 to 2010 , is less than 90 % of the average gni per capita of the eu - 27 for the same reference period . the member states eligible for funding from the cohesion fund in 2013 , but whose nominal gni per capita exceeds 90% of the average gni per capita of the eu - 27 as calculated under the first sub - paragraph shall receive support from the cohesion fund on a transitional and specific basis . 4 . immediately following the entry into force of this regulation , the commission shall adopt a decision by implementing act setting out the list of regions fulfilling the criteria of the three categories of regions referred to in paragraph 2 and of member states fulfilling the criteria of paragraph 3 . this list shall be valid from 1 january 2014 to 31 december 2020 . 5 . in 2017 , the commission shall review the eligibility of member states for the cohesion fund on the basis of union gni figures for the period 2013 to 2015 for the eu - 27 . those member states whose nominal gni per capita exceeds 90% of the average gni per capita of the eu - 27 , shall receive support from the cohesion fund on a transitional and specific basis .


### resources for economic , social and territorial cohesion the resources for economic , social and territorial cohesion available for budgetary commitment for the period 2014 to 2020 shall be eur [ x ] at 2011 prices , in accordance with the annual breakdown shown in annex iii , of which eur [ x ] represents the global resources allocated to the erdf , the esf and the cf and eur [ 3 000 000 000 ] constitutes a specific allocation for the youth employment initiative . for the purposes of programming and subsequent inclusion in the general budget of the union , the amount of the resources for economic , social and territorial cohesion shall be indexed at 2 % per year . 2 . the commission shall adopt a decision , by means of implementing acts , setting out the annual breakdown of the global resources for the funds by member state , in accordance with the criteria and methodology set out in annex iiibis and the annual breakdown of the resources from the specific allocation for the youth employment initiative by member state together with the list of eligible regions , in accordance with the criteria and methodology set out in annex iiiter without prejudice to paragraph 3 of this article and article 84 . 3 . 0 , 35 % of the global resources shall be allocated to technical assistance at the initiative of the commission . ### resources for economic , social and territorial cohesion the global resources available for budgetary commitment from the funds for the period 2014 to 2020 shall be eur xxx xxx xxx xxx at 2011 prices , in accordance with the annual breakdown shown in annex ii . for the purposes of programming and subsequent inclusion in the general budget of the union , the amount of global resources shall be indexed at 2 % per year . 2 . the commission shall adopt a decision , by means of implementing acts , setting out the annual breakdown of the global resources per member state under the investment for growth and jobs goal , without prejudice to paragraph 3 of this article and article 84 and by cooperation programme under the european territorial cooperation goal . 3 . 0 , 35 % of the global resources after the deduction of the support to the connecting europe facility referred to under article 84 , and aid for the most deprived people referred to in article 84 shall be allocated to technical assistance at the initiative of the commission .


### resources for the investment for growth and jobs goal shall amount to 96 , 50 % of the global resources and shall be allocated as follows : 48 , 25 % for less developed regions ; 10 , 76 % for transition regions ; 16 , 35 % for more developed regions ; 20 , 87 % for member states supported by the cohesion fund ; 0 , 27 % as additional funding for the outermost regions identified in article 349 of the treaty and the nuts level 2 regions fulfilling the criteria laid down in article 2 of protocol no 6 to the treaty of accession of austria , finland and sweden . all 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 is above 75% of the gdp average of the eu - 27 shall receive an allocation under the structural funds equal to at least two thirds of their 2007 - 2013 allocation . ### resources for the investment for growth and jobs goal shall amount to xx % of the global resources and shall be allocated as follows : xx % for less developed regions ; xx % for transition regions ; xx % for more developed regions ; xx % for member states supported by the cohesion fund ; xx % as additional funding for the outermost regions identified in article 349 of the treaty and the nuts level 2 regions fulfilling the criteria laid down in article 2 of protocol no 6 to the treaty of accession of austria , finland and sweden . all 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 is above 75% of the gdp average of the eu - 27 and regions designated with phasing - out status in the 2007 - 2013 period shall receive an allocation under the structural funds equal to at least two thirds of their 2007 - 2013 allocation . single region island states eligible for funding from the cohesion fund in 2013 and outermost regions covered by the categories referred to in points 1 and 1 in the first subparagraph shall receive an allocation under the funds equal to at least four fifths of their 2007 - 2013 allocations .


### the following criteria shall be used for the breakdown by member state : eligible population , regional prosperity , national prosperity and unemployment rate for less developed regions and transition regions ; eligible population , regional prosperity , unemployment rate , employment rate , educational level and population density for more developed regions ; population , national prosperity and surface area for the cohesion fund . ### the following criteria shall be used for the breakdown by member state : eligible population , regional prosperity taking into account , where appropriate , the specific situation of regions with severe and permanent natural or demographic handicaps , national prosperity , ageing of the population and the unemployment rate for less developed regions and transition regions ; eligible population , regional prosperity , unemployment rate , employment rate , educational level and population density , net adjusted income per inhabitant , school drop - out rate , intraregional disparities and the demographic vulnerability index for more developed regions ; population , national prosperity and surface area for the cohesion fund .


### at least 25 % of the structural funds resources for less developed regions , 40% for transition regions and 52% for more developed regions in each member state shall be allocated to the esf . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf . ### from the structural funds , each member state will allocate the proportion of the esf best suited to its regional development strategy . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf .


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


### at least 25 % of the structural funds resources for less developed regions , 40% for transition regions and 52% for more developed regions in each member state shall be allocated to the esf . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf . ### indicatively , at least 25 % of the structural funds resources for less developed regions , 40% for transition regions and 52% for more developed regions in each member state shall be allocated to the esf . the exact share of esf for each member state will be established during the negotiations for the partnership agreement reflecting the specific needs of regions and shall be equal to at least the 2007 - 2013 allocations share . nevertheless , if in accordance with the partnership agreement , a minimum share for a category of regions is lower than the minimum level , such a decrease must be compensated by an increase in other categories of regions . the resulting sum at national level for all categories of regions shall accordingly not be less than the sum at national level resulting from applying the indicative levels . for the purposes of this provision , the support to a member state through the [ food for deprived people instrument ] shall be considered as part of the share of structural funds allocated to the esf .


### resources for the youth employment initiative shall amount to eur [ 3 000 000 000 ] from the specific allocation for the youth employment initiative and at least eur [ 3 000 000 000 ] from esf targeted investment . ### resources for the youth employment initiative shall amount to eur xxxx from the specific allocation for the youth employment initiative and at least eur xxxx from esf targeted investment .


### 0 , 2% of the erdf resources for the investment for growth and jobs goal shall be allocated to innovative actions at the initiative of the commission in the area of sustainable urban development . ### eur xxxx of the structural funds resources for the investment for growth and jobs goal will be allocated to innovative actions at the initiative of the commission in the area of sustainable urban development .


### non - transferability of resources the total appropriations allocated to each member state in respect of less developed regions , transition regions and more developed regions shall not be transferable between each of those categories of regions . 2 . by way of derogation from paragraph 1 , the commission may accept , in duly justified circumstances which are linked to the implementation of one or more thematic objectives , a proposal by a member state in its first submission of the partnership contract to transfer up to 2% of the total appropriation for a category of regions to other categories of regions . ### non - transferability of resources the total appropriations allocated to each member state in respect of less developed regions , transition regions and more developed regions shall not be transferable between each of those categories of regions . 2 . by way of derogation from paragraph 1 , the commission may accept , in duly justified circumstances which are linked to the implementation of one or more thematic objectives , a proposal by a member state in its first submission of the partnership agreement to transfer up to 4% of the total appropriation for a category of regions to other categories of regions .


### ' public or equivalent structural expenditure ' means the gross fixed capital formation of the general government reported in the stability and convergence programmes prepared by member states according to council regulation no 1466 / 9729 to present their medium term budgetary strategy ; ### ' public or equivalent structural expenditure ' means the gross fixed capital formation of the general government ;


### 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 .


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


### an operational programme shall set out : a strategy for the operational programme ' s contribution to the union strategy for smart , sustainable and inclusive growth , including : an identification of needs addressing the challenges identified in the country - specific recommendations under article 121 and the council recommendations adopted under article 148 of the treaty , and taking into account the integrated guidelines and national and regional specificities ; a justification of the choice of thematic objectives and corresponding investment priorities , having regard to the partnership contract and the results of the ex ante evaluation ; ### an operational programme shall contribute to the union strategy for smart , sustainable and inclusive growth and to the achievement of economic , social and territorial cohesion and shall set out : a justification of the choice of thematic objectives , corresponding investment priorities and financial allocations having regard to the partnership agreement , based on an identification of regional and , where appropriate , national needs including the needs to address the challenges identified in relevant country - specific recommendations adopted in accordance with article 121 and the relevant council recommendations adopted in accordance with article 148 of the treaty on the functioning of the european union taking into account the ex ante evaluation . deleted deleted


### for each priority axis : the investment priorities and corresponding specific objectives ; the common and specific output and result indicators , with where appropriate a baseline value and a quantified target value , in accordance with the fund - specific rules ; a description of actions to be supported including the identification of the main target groups , specific territories targeted and types of beneficiaries where appropriate and the planned use of financial instruments ; the corresponding categories of intervention based on a nomenclature adopted by the commission by means of implementing acts in accordance with the examination procedure referred to article 143 and an indicative breakdown of the programmed resources ; ### for each priority axis other than technical assistance : the investment priorities and corresponding specific objectives ; in order to strenghten the result - orientation of the programming , the expected results for the specific objectives , and the corresponding result indicators , with a baseline value and a target value , where appropriate quantified , in accordance with the fund - specific rules ; a description of the type and examples of actions to be supported under each investment priority and their expected contribution to the specific objectives referred to in point including the guiding principles for the selection of operations and where appropriate , the identification of main target groups , specific territories targeted and types of beneficiaries and the planned use of financial instruments and major projects ; the output indicators , including the quantified target value , which are expected to contribute to the results , in accordance with fund - specific rules , for each investment priority ; identification of implementation steps and financial and output indicators to act as milestones and targets for the performance framework in accordance with article 19 and annex ; the corresponding categories of intervention based on a nomenclature adopted by the commission by means of implementing acts in accordance with the examination procedure referred to article 143 , and an indicative breakdown of the programmed resources ; where appropriate , a summary of the planned use of technical assistance including , where necessary , actions to reinforce the administrative capacity of authorities involved in the management and control of the programmes and beneficiaries ;


### arrangements to ensure the effective implementation of the funds , including : a performance framework in accordance with article 19 ; for each ex ante conditionality , established in accordance with annex iv , that is not fulfilled at the date of submission of the partnership contract and operational programme , a description of the actions to fulfil the ex ante conditionality and a timetable for such actions ; the actions taken to involve the partners in the preparation of the operational programme , and the role of the partners in the implementation , monitoring and evaluation of the operational programme ; ### deleted deleted deleted deleted


### a financing plan containing two tables : a table specifying for each year , in accordance with articles 53 , 110 and 111 , the amount of the total financial appropriation envisaged for the support from each of the funds ; a table specifying , for the whole programming period , for the operational programme and for each priority axis , the amount of the total financial appropriation of the support from the funds and the national co - financing . where the national co - financing is made up of public and private co - financing , the table shall give the indicative breakdown between the public and the private components . it shall show , for information purposes , the envisaged participation from the eib ; ### a financing plan containing two tables : a table specifying for each year , in accordance with articles 53 , 110 and 111 , the amount of the total financial appropriation envisaged for the support from each of the funds ; a table specifying , for the whole programming period , for the operational programme and for each priority axis , the amount of the total financial appropriation of the support from each of the funds and the national co - financing . for priority axes , which concern several categories of region , the table shall specify the amount of total financial appropriation from the funds and the national co - financing for each category of region . for priority axes , which combine investment priorities from different thematic objectives , the table shall specify the amount of total financial appropriation from each of the funds and the national co - financing for each of the corresponding thematic objectives . where the national co - financing is made up of public and private co - financing , the table shall give the indicative breakdown between the public and the private components . it shall show , for information purposes , the envisaged participation from the eib ;


### each operational programme , except those where technical assistance is undertaken under a specific operational programme , shall include : a description of specific actions to take into account environmental protection requirements , resource efficiency , climate change mitigation and adaptation , disaster resilience and risk prevention and management , in the selection of operations ; a description of the specific actions to promote equal opportunities and prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation during the preparation , design and implementation of the operational programme and in particular in relation to access to funding , taking account of the needs of the various target groups at risk of such discrimination and in particular the requirements of ensuring accessibility for disabled persons ; a description of its contribution to the promotion of equality between men and women and , where appropriate , the arrangements to ensure the integration of gender perspective at operational programme and operation level . member states shall submit an opinion of the national equality bodies on the measures set out in points and with the proposal for an operational programme under the investment for growth and jobs goal . ### the operational programme shall describe , taking into account its content and objectives , the integrated approach to territorial development , having regard to the partnership agreement , and showing how it contributes to the accomplishment of the programme objectives and expected results , specifying , where appropriate , the following : the approach to the use of community led local development instruments and the principles for identifying the areas where it will be implemented ; the indicative amount of the erdf support for integrated actions for sustainable urban development , to be implemented in accordance with the provisions under article 7 of regulation no [ erdf ] and the indicative allocation of esf support for integrated actions ; the approach to the use of the integrated territorial investment instrument other than in cases covered by , and their indicative financial allocation from each priority axis ; the arrangements for interregional and transnational actions , within the operational programmes , with beneficiaries located in at least one other member state ; where member states and regions participate in macro - regional strategies and sea - basin strategies , subject to the needs of the programme area as identified by the member state , the contribution of the planned interventions to such strategies .


### member states shall draft the operational programme according to the model adopted by the commission . the commission shall adopt that model by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . ### in addition , the operational programme shall specify the following : where appropriate , the identification of whether and how it addresses the specific needs of geographical areas most affected by poverty or target groups at highest risk of discrimination or social exclusion , with special regard to marginalised communities , and persons with disabilities , and where relevant the contribution to the integrated approach set out in the partnership agreement ; where appropriate , the identification of whether and how it addresses demographic challenges of regions or specific needs of geographical areas which suffer by severe and permanent natural or demographic handicaps , as defined in article 174 of the treaty and the contribution to the integrated approach set out in the partnership agreement to this end .


### the commission shall adopt a decision approving the operational programme by means of implementing acts . ### the operational programme shall identify : the managing authority , the certifying authority , where applicable , and the audit authority ; the body to which payments will be made by the commission ; the actions taken to involve the relevant partners referred to in article 5 in the preparation of the operational programme , and the role of the partners in the implementation , monitoring and evaluation of the operational programme .


### 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 , or macro - regional development fund 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 . all macro - regional projects supported by the macro - regional development fund programme must comply with the classification of major projects .


### 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 .