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


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


### financial instruments should be designed and implemented so as to promote substantial participation by private sector investors and financial institutions on an appropriate risk - sharing basis . to be sufficiently attractive to private sector , financial instruments need to be designed and implemented in a flexible manner . managing authorities should therefore decide on the most appropriate forms to implement financial instruments to address the specific needs of the target regions , in accordance with the objectives of the relevant programme . ### financial instruments should be designed and implemented so as to promote substantial participation by private sector investors and financial institutions on an appropriate risk - sharing basis . to be sufficiently attractive to private sector , financial instruments need to be simple , catalytic , revolving and designed and implemented in a flexible manner . managing authorities should therefore decide on the most appropriate forms to implement financial instruments to address the specific needs of the target regions , in accordance with the objectives of the relevant programme .


### the commission shall adopt delegated acts , in accordance with article 142 , laying down rules concerning arrangements for the audit trail referred to in paragraph 4 . ### the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down the detailed minimum requirements for the audit trail referred to in paragraph 4 in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority , managing authority , intermediate bodies and beneficiaries .


### for the partnership contract and each programme respectively , a member state shall organise a partnership with the following partners : ### for the partnership agreement and each programme respectively , a member state shall in accordance with their institutional and legal framework organise a partnership with the competent regional and local authorities . the partnership shall also include the following partners :


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


### the member states and the commission shall ensure that environmental protection requirements , resource efficiency , climate change mitigation and adaptation , disaster resilience and risk prevention and management are promoted in the preparation and implementation of partnership contracts and programmes . member states shall provide information on the support for climate change objectives using the methodology adopted by the commission . the commission shall adopt this methodology by means of an implementing act . the implementing act shall be adopted in accordance with the examination procedure referred to in article 143 . ### the member states and the commission shall , based on existing environmental legislation , ensure that environmental protection requirements , resource efficiency , biodiversity and ecosystem protection , climate change mitigation and adaptation and ecosystem - based disaster resilience and risk prevention and management are promoted in the preparation and implementation of partnership contracts and programmes . member states shall provide information on the support for climate change and biodiversity objectives using the methodology adopted by the commission . the commission shall adopt this methodology by means of an implementing act . the implementing act shall be adopted in accordance with the examination procedure referred to in article 143 .


### in order to achieve the targets and objectives of the union strategy for smart , sustainable and inclusive growth , the csf funds should focus their support on a limited number of common thematic objectives . the precise scope of each of the csf funds should be set out in funds - specific rules and may be limited to only some of the thematic objectives defined in this regulation . ### in order to achieve the targets and objectives of the union strategy for smart , sustainable and inclusive growth , the european structural and investment funds should focus their support on a limited number of common thematic objectives , which leave sufficient scope for flexibility in order to accommodate the specific needs of regions and give adequate responses to them . the precise scope of each of the european structural and investment funds should be set out in funds - specific rules and may be limited to only some of the thematic objectives defined in this regulation .


### when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other csf funds , dedicated to implementing financial instruments consistent with the objectives of the respective csf funds , which will undertake implementations tasks ; the support to such investments shall be limited to the amounts necessary to implement new financial instruments consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority , selected in accordance with applicable union and national rules ; a body governed by public or private law selected in accordance with applicable union and national rules . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down rules concerning funding agreements , the role and responsibility of the entities to which the implementation tasks are entrusted , as well as management costs and fees . ### when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other european structural and investment funds , dedicated to implementing financial instruments consistent with the objectives of the respective european structural and investment funds , which will undertake implementation tasks ; the support to such entities shall be limited to the amounts necessary to implement new investments and consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority ; a body governed by public or private law . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . in this case the managing authority is considered to be the beneficiary in the meaning of article 2 . when implementing the financial instrument , the bodies referred to in a ) b ) and c ) shall ensure compliance with applicable eu and national law , including rules covering european structural and investment funds , state aid , public procurement and relevant standards and applicable legislation on the prevention of money laundering , the fight against terrorism and tax fraud . they shall not be established and shall not maintain business relations with entities incorporated in territories , whose jurisdictions do not cooperate with the union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries . deleted


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


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


### the progress report shall set out information on and assess : changes in the development needs in the member state since the adoption of the partnership contract ; progress towards achievement of the union strategy for smart , sustainable and inclusive growth , in particular in respect of the milestones set out for each programme in the performance framework and the support used for climate change objectives ; whether the actions taken to fulfil ex ante conditionalities not fulfilled at the date of adoption of the partnership contract have been implemented in accordance with the timetable established ; implementation of mechanisms to ensure coordination between the csf funds and other union and national funding instruments and with the eib ; progress towards achievement of priority areas established for cooperation ; actions taken to reinforce the capacity of the member state authorities and , where appropriate , beneficiaries to administer and use the csf funds ; actions planned and corresponding targets in the programmes to achieve a reduction in the administrative burden for beneficiaries ; the role of the partners referred in article 5 in the implementation of the partnership contract . ### the progress report shall set out information on and assess : changes in the development needs in the member state since the adoption of the partnership agreement ; progress towards achievement of the union strategy for smart , sustainable and inclusive growth , as well as of the fund - specific missions referred to in article 4 . 1 , through the contribution of the european structural and investment funds to the thematic objectives selected , and in particular in respect to the milestones set out in the performance framework for each programme , and to the support used for climate change objectives ; whether the actions taken to fulfil the applicable ex ante conditionalities set out in the partnership agreement not fulfilled at the date of adoption of the partnership agreement have been implemented in accordance with the timetable established . this only applies to the 2017 progress report ; implementation of mechanisms to ensure coordination between the european structural and invenstment funds and other union and national funding instruments and with the eib ; implementation of the integrated approach to territorial development , or a summary of the implementation of the integrated approaches based on the programmes , including progress towards achievement of priority areas established for cooperation ; where appropriate , actions taken to reinforce the capacity of the member state authorities and beneficiaries to administer and use the european structural and investment funds ; actions taken and progress achieved towards a reduction in the administrative burden for beneficiaries ; the role of the partners referred to in article 5 in the implementation of the partnership agreement ; a summary of the actions taken in relation to the application of horizontal principles and policy objectives for the implementation of the european structural and investment funds .


### it is necessary to evaluate the effectiveness , efficiency and impact of assistance from the csf funds in order to improve the quality of implementation and design of programmes , and to determine the impact of programmes in relation to the targets for the union strategy for smart sustainable and inclusive growth and in relation to gdp and unemployment , where relevant . the responsibilities of member states and the commission in this regard should be specified . ### it is necessary to evaluate the effectiveness , efficiency and impact of assistance from the european structural and investment funds in order to improve the quality of implementation and design of programmes , and to determine the impact of programmes in relation to the targets for the union strategy for smart sustainable and inclusive growth and in relation to gdp , regional and local needs , climate targets and unemployment and gender mainstreaming where relevant . the responsibilities of member states and the commission in this regard should be specified .


### 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 ;


### an analysis of the development needs and objectives justifying the joint action plan , taking into account the objectives of the operational programmes and , where applicable , the country - specific recommendations and the broad guidelines of the economic policies of the member states and of the union under article 121 and the council recommendations which the member states shall take into account in their employment policies under article 148 of the treaty ; ### an analysis of the development needs and objectives justifying the joint action plan , taking into account the objectives of the operational programmes and programmes for macro - regional development funds and , where applicable , the country - specific recommendations and the broad guidelines of the economic policies of the member states and of the union under article&#160 ; 121 and the council recommendations which the member states , or a group of member states that have established macro - regional development funds , shall take into account in their employment policies under article&#160 ; 148 of the treaty ;


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


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


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


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


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


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


### the pre - financing payment at the start of programmes ensures that the member state has the means to provide support to beneficiaries in the implementation of the programme from programme adoption . therefore , provisions should be made for initial pre - financing amounts from the csf funds . initial pre - financing should be totally cleared at closure of the programme . ### the pre - financing payment at the start of programmes ensures that the member state also has the means to provide ex ante support to beneficiaries from the start of the implementation of the programme , so as to ensure that the beneficiaries have the financial sustainability to make the allocated investments . therefore , provisions should be made for initial pre - financing amounts from the csf funds . initial pre - financing should be totally cleared at closure of the programme .


### 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 .


### programmes shall be submitted by the member states at the same time as the partnership contract , with the exception of european territorial cooperation programmes , which shall be submitted within six months of the approval of the common strategic framework . all programmes shall be accompanied by the ex ante evaluation as set out in article 48 . ### programmes shall be submitted by the member states at the latest three months following the submission of the partnership agreement . european territorial cooperation programmes shall be submitted within nine months of the entry into force of this regulation . all programmes shall be accompanied by the ex ante evaluation as set out in article 48 .


### the commission shall adopt a decision , by means of implementing acts , approving the partnership contract no later than six months after its submission by the member state , provided that any observations made by the commission have been satisfactorily taken into account . the partnership contract shall not enter into force before 1 january 2014 . ### the commission shall adopt a decision , by means of implementing acts , approving the elements of the partnership agreement falling under paragraph 1 of article 14 and under paragraph 2 of article 14 in cases where a member state has made use of the provisions of article 87 , for the elements requiring a commission decision under article 87 no later than four months after its submission by the member state , provided that any observations made by the commission have been adequately taken into account . the partnership agreement shall not enter into force before 1 january 2014 .


### 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 , or the area of a programme for a macro - regional development fund , 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 , or the programme for a macro - regional development fund ;


### the joint action plan shall contain : an analysis of the development needs and objectives justifying the joint action plan , taking into account the objectives of the operational programmes and , where applicable , the country - specific recommendations and the broad guidelines of the economic policies of the member states and of the union under article 121 and the council recommendations which the member states shall take into account in their employment policies under article 148 of the treaty ; ### the joint action plan shall contain : analysis of the development needs and objectives justifying the joint action plan , taking into account the objectives of the operational programmes and , where applicable , the relevant country - specific recommendations and the broad guidelines of the economic policies of the member states and of the union under article 121 and the relevant council recommendations which the member states shall take into account in their employment policies under article 148 of the treaty ;


### member states and the bodies designated by them for that purpose shall be responsible for implementing programmes and carrying out their tasks under this regulation and the fund - specific rules at the appropriate territorial level , in accordance with the institutional , legal and financial framework of the member state and subject to compliance with this regulation and the fund - specific rules . ### member states , at the appropriate territorial level , in accordance with their institutional , legal and financial framework , and the bodies designated by them for that purpose shall be responsible for preparing and implementing programmes and carrying out their tasks , in partnership with the relevant partners referred to in article 5 , in compliance with this regulation and the fund - specific rules .


### the maximum co - financing rate under paragraph 3 at the level of a priority axis shall be increased by ten percentage points , where the whole of a priority axis is delivered through financial instruments , or through community - led local development . ### the maximum co - financing rate under paragraph 3 at the level of a priority axis shall be increased by no more than ten percentage points , where the whole of a priority axis is delivered through financial instruments , or territorial instruments supporting local development .


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


### the commission and the member states shall ensure that support from the csf funds is consistent with the policies and priorities of the union and complementary to other instruments of the union . ### the commission and the member states shall ensure , taking account of the specific context of each member state , that support from the european structural and investment funds is consistent with the relevant policies , horizontal principles in accordance with articles 5 , 7 and 8 and priorities of the union and complementary to other instruments of the union .


### ' local development strategy ' means a coherent set of operations to meet local objectives and needs , which contributes to meeting the union strategy for smart , sustainable and inclusive growth and which is implemented in partnership at the appropriate level ; ### ' community - led local development strategy ' means a coherent set of operations to meet local objectives and needs , which contributes to meeting the union strategy for smart , sustainable and inclusive growth , and which is designed and implemented by a local action group ;


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


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


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


### actions in the operational programme relating to the fulfilment of ex ante conditionalities ; ### where applicable ex - ante conditionalities are not fulfilled at the date of the submission of the partnership agreement and operational programme , progress on actions to fulfil the applicable ex - ante conditionalities ;


### the audit authority shall draw up : an audit opinion on the annual accounts for the preceding accounting year , whose scope shall cover the completeness , accuracy and veracity of the annual accounts , the functioning of the management and control system and the legality and regularity of the underlying transactions ; an annual control report setting out the findings of the audits carried out during the preceding accounting year . the report under point shall set out any deficiencies found in the management and control system and any corrective measures taken or proposed to be taken . where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report . ### the audit authority shall draw up : an audit opinion in accordance with article 59 of the financial regulation ; a control report setting out the main findings , including deficiencies found in the management and control systems , of the audits carried out according to paragraph 116 and the proposed and implemented corrective measures . deleted where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report .


### the managing authority shall involve in information and publicity measures , in accordance with national laws and practices , the following bodies : the partners referred to in article 5 ; information centres on europe , as well as commission representation offices in the member states ; educational and research institutions . these bodies shall widely disseminate the information described in article 105 and . ### the managing authority shall involve in information and communication measures , in accordance with national laws and practices , the following bodies where appropriate : the partners referred to in article 5 ; information centres on europe , as well as commission representation offices , and information offices of the european parliament in the member states ; educational and research institutions . these bodies shall widely disseminate the information described in article 105 .


### the pre - financing payment at the start of programmes ensures that the member state has the means to provide support to beneficiaries in the implementation of the programme from programme adoption . therefore , provisions should be made for initial pre - financing amounts from the csf funds . initial pre - financing should be totally cleared at closure of the programme . ### the pre - financing payment at the start of programmes ensures that the member state also has the means to provide ex ante support to beneficiaries from the start of the implementation of the programme , so as to ensure that the beneficiaries have the financial sustainability to make the allocated investments . therefore , provisions should be made for initial pre - financing amounts from the european structural and investment funds . initial pre - financing should be totally cleared at closure of the programme .


### chapter ii - accreditation of management and control bodies article 64 accreditation and coordination in accordance with [ article 56 ] of the financial regulation , each body responsible for the management and control of expenditure under the csf funds shall be accredited by formal decision of an accrediting authority at ministerial level . 2 . the accreditation shall be granted subject to the body complying with the accreditation criteria on internal environment , control activities , information and communication , and monitoring laid down in the fund - specific rules . 3 . the accreditation shall be based on an opinion of an independent audit body that assesses the body’s compliance with the accreditation criteria . the independent audit body shall carry out its work in accordance with internationally accepted audit standards . 4 . the accrediting authority shall supervise the accredited body and withdraw its accreditation by formal decision if one or more of the accreditation criteria are no longer met , unless the body takes the necessary remedial actions within a period of probation to be determined by the accrediting authority according to the severity of the problem . the accrediting authority shall notify the commission immediately of the setting of any probation period for an accredited body and of any withdrawal decision 5 . the member state may designate a coordinating body whose responsibility is to liaise with and provide information to the commission , promote the harmonised application of union rules , establish a synthesis report providing an overview at national level of all management declarations and the audit opinions and coordinate the implementation of remedial actions as regards any deficiencies of a common nature 6 . without prejudice to the rules laid down in the fund - specific rules , the bodies to be accredited under paragraph 1 shall be : for the erdf , esf , the cohesion fund and the emff , the managing authorities and , where appropriate , the certifying authorities ; for the eafrd , the paying agencies . ### deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted deleted


### implementation of financial instruments in implementing article 32 , managing authorities may provide a financial contribution to the following financial instruments : financial instruments set up at union level , managed directly or indirectly by the commission ; financial instruments set up at national , regional , transnational or cross - border level , managed by or under the responsibility of the managing authority . 2 . title [ viii ] of the financial regulation shall apply to financial instruments referred to in paragraph 1 . contributions from the csf funds to financial instruments under paragraph 1 shall be placed in separate accounts and used , in accordance with the objectives of the respective csf funds , to support actions and final recipients consistent with the programme or programmes from which such contributions are made . 3 . for financial instruments under paragraph 1 , the managing authority may provide a financial contribution to the following financial instruments : financial instruments complying with the standard terms and conditions laid down by the commission , by means of implementing acts in accordance with the examination procedure referred to in article 143 ; already existing or newly created financial instruments which are specifically designed to achieve the intended purpose and which respect the applicable union and national rules . the commission shall adopt delegated acts in accordance with article 142 laying down the specific rules regarding certain types of financial instruments referred to in point , as well as the products that may be delivered through such instruments . 4 . when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other csf funds , dedicated to implementing financial instruments consistent with the objectives of the respective csf funds , which will undertake implementations tasks ; the support to such investments shall be limited to the amounts necessary to implement new financial instruments consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority , selected in accordance with applicable union and national rules ; a body governed by public or private law selected in accordance with applicable union and national rules . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down rules concerning funding agreements , the role and responsibility of the entities to which the implementation tasks are entrusted , as well as management costs and fees . 5 . the entities referred to in paragraph 4 and , when implementing financial instruments through funds of funds , may further entrust part of the implementation to financial intermediaries provided that these entities ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in [ articles 57 and 131 , and ] of the financial regulation1 . financial intermediaries shall be selected on the basis of open , transparent , proportionate and non - discriminatory procedures , avoiding conflicts of interests . 6 . the entities referred to in paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority . the assets held on such fiduciary accounts shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity . 7 . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down detailed rules concerning specific requirements regarding the transfer and management of assets managed by the entities to which implementation tasks are entrusted , as well as conversion of assets between euro and national currencies . ### implementation of financial instruments in implementing article 32 , managing authorities may provide a financial contribution to the following financial instruments : financial instruments set up at union level , managed directly or indirectly by the commission ; financial instruments set up at national , regional , transnational or cross - border level , managed by or under the responsibility of the managing authority . 2 . contributions from the european structural and investment funds to financial instruments under paragraph 1 shall be placed in separate accounts and used , in accordance with the objectives of the respective european structural and investment funds , to support actions and final recipients consistent with the programme or programmes from which such contributions are made . contributions to such financial instruments are subject to the provisions of this regulation unless exceptions are expressly provided for . this is without prejudice to the rules governing the set up and functioning of the financial instruments under the financial regulation , unless they conflict with the rules of the cpr , in which case the latter prevail . 3 . for financial instruments under paragraph 1 , the managing authority may provide a financial contribution to the following financial instruments : financial instruments complying with the standard terms and conditions laid down by the commission , by means of implementing acts in accordance with the examination procedure referred to in article 143 ; already existing or newly created financial instruments which are specifically designed to achieve the specific objectives set out under the relevant priority . deleted 4 . when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other european structural and investment funds , dedicated to implementing financial instruments consistent with the objectives of the respective european structural and investment funds , which will undertake implementation tasks ; the support to such entities shall be limited to the amounts necessary to implement new investments in accordance with the provisions under article 32 and consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority ; a body governed by public or private law . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . in this case the managing authority is considered to be the beneficiary in the meaning of article 2 . when implementing the financial instrument , the bodies referred to in a ) b ) and c ) shall ensure compliance with applicable eu and national law , including rules covering european structural and investment funds , state aid , public procurement and relevant standards and applicable legislation on the prevention of money laundering , the fight against terrorism and tax fraud . they shall not be established and shall not maintain business relations with entities incorporated in territories , whose jurisdictions do not cooperate with the union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries . deleted 4 . 1 . a . where a financial instrument is implemented under paragraphs and , subject to the implementation structure of the financial instrument , the terms and conditions for contributions from programmes to financial instruments shall be set out in funding agreements in accordance with annex x at the following levels : where applicable , between the duly mandated representatives of the managing authority and the body that implements the fund of funds , and between the duly mandated representatives of the managing authority , or where applicable , the body that implements the fund of funds , and the body that implements the financial instrument . 4 . 1 . b . for financial instruments implemented under paragraph , the terms and conditions for contributions from programmes to financial instruments shall be set out in a strategy document in accordance with annex x to be examined by the monitoring committee . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down additional specific rules on the role , liabilities and responsibility of bodies implementing financial instruments , related selection criteria and products that may be delivered through financial instruments in accordance with the provisions under article 32 . the commission shall notify the delegated acts , adopted in accordance with article 142 , simultaneously to the european parliament and the council within four months of the adoption of this regulation . 5 . the bodies referred to in paragraph 4 and , when implementing funds of funds may further entrust part of the implementation to financial intermediaries provided that these entities ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in article 140 , and of the financial regulation1 . financial intermediaries shall be selected on the basis of open , transparent , proportionate and non - discriminatory procedures , avoiding conflicts of interests . 6 . the bodies referred to in paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority , or set up the financial instrument as a separate block of finance within a financial institution . in case of a separate block of finance , separate accounting shall distinguish programme resources invested in the financial instrument from the other resources available in the financial institution . the assets held on fiduciary accounts and such separate blocks of finance shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity . 6a . national public and private contributions , including where relevant in - kind contributions as referred to under article 32 , may be provided at the level of the fund of funds , at the level of the financial instrument or at the level of final recipients , in accordance with fund - specific rules . 7 . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down detailed rules concerning specific requirements regarding the transfer and management of assets managed by the entities to which implementation tasks are entrusted , as well as conversion of assets between euro and national currencies .


### 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 .


### functions of the audit authority the audit authority shall ensure that audits are carried out on the management and control systems , on an appropriate sample of operations and on the annual accounts . the commission shall be empowered to adopt delegated acts in accordance with article 142 to set out the conditions which those audits shall fulfil . 2 . where audits are carried out by a body other than the audit authority , the audit authority shall ensure that any such body has the necessary functional independence . 3 . the audit authority shall ensure that audit work takes account of internationally accepted audit standards . 4 . the audit authority shall , within six months of adoption of an operational programme , prepare an audit strategy for performance of audits . the audit strategy shall set out the audit methodology , the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years . the audit strategy shall be updated annually from 2016 until and including 2022 . where a common management and control system applies to more than one operational programme , a single audit strategy may be prepared for the operational programmes concerned . the audit authority shall submit the audit strategy to the commission upon request . 5 . the audit authority shall draw up : an audit opinion on the annual accounts for the preceding accounting year , whose scope shall cover the completeness , accuracy and veracity of the annual accounts , the functioning of the management and control system and the legality and regularity of the underlying transactions ; an annual control report setting out the findings of the audits carried out during the preceding accounting year . the report under point shall set out any deficiencies found in the management and control system and any corrective measures taken or proposed to be taken . where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report . 6 . the commission shall adopt , by means of implementing acts , models for the audit strategy , the audit opinion and the annual control report , as well as the methodology for the sampling method referred to in paragraph 4 . these implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . 7 . implementing rules concerning the use of data collected during audits carried out by commission officials or authorised commission representatives shall be adopted by the commission in accordance with the examination procedure referred to in article 143 . ### functions of the audit authority the audit authority shall ensure that audits are carried out on the proper functioning of the management and control system of the operational programme and on an appropriate sample of operations on the basis of the declared expenditure . the declared expenditure shall be audited based on a representative sample and as a general rule on statistical sampling methods . a non - statistical sampling method may be used on the professional judgement of the audit authority in duly justified cases in accordance with international audit standards and in any case when the number of operations for an accounting year is insufficient to allow the use of statistical method . in such cases the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with article 59 of the financial regulation . the non - statistical sample method shall cover a minimum of 5% of operations for which expenditure has been declared to the commission during an accounting year and 10% of the expenditure which has been declared to the commission during an accounting year . deleted 2 . where audits are carried out by a body other than the audit authority , the audit authority shall ensure that any such body has the necessary functional independence . 3 . the audit authority shall ensure that audit work takes account of internationally accepted audit standards . 4 . the audit authority shall , within eight months of adoption of an operational programme , prepare an audit strategy for performance of audits . the audit strategy shall set out the audit methodology , the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years . the audit strategy shall be updated annually from 2016 until and including 2022 . where a common management and control system applies to more than one operational programme , a single audit strategy may be prepared for the operational programmes concerned . the audit authority shall submit the audit strategy to the commission upon request . 5 . the audit authority shall draw up : an audit opinion in accordance with article 59 of the financial regulation ; a control report setting out the main findings , including deficiencies found in the management and control systems , of the audits carried out according to paragraph 116 and the proposed and implemented corrective actions . deleted where a common management and control system applies to more than one operational programme , the information required under point may be grouped in a single report . 6 . the commission shall adopt , by means of implementing acts , models for the audit strategy , the audit opinion and the control report . these implementing acts shall be adopted in accordance with the advisory procedure referred to in article 143 . 6a . the commission shall be empowered to adopt delegated acts in accordance with article 142 to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 . 7 . the commission shall be empowered to adopt delegated acts , in accordance with article 142 , laying down detailed rules on the use of data collected during audits carried out by commission officials or authorised commission representatives .


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


### re - use of resources attributable to the support from the csf funds until closure of the programme ### re - use of resources attributable to the support from the european structural and investment funds until the end of the eligibility period


### the annual implementation report submitted in 2017 shall set out and assess the information set out in paragraph 2 and progress towards achieving the objectives of the programme , including the contribution of the csf funds to changes in result indicators , when evidence is available from evaluations . it shall also assess the implementation of actions to take into account the principles set out in articles 6 , 7 and 8 and report on support used for climate change targets . ### the annual implementation report submitted in 2017 shall set out and assess the information set out in paragraph 2 and progress towards achieving the objectives of the programme , or programme for a macro - regional development fund , including the contribution of the csf funds to changes in result indicators , when evidence is available from evaluations . it shall also assess the implementation of actions to take into account the principles set out in articles 6 , 7 and 8 and report on support used for climate change targets .


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


### member states and the bodies designated by them for that purpose shall be responsible for implementing programmes and carrying out their tasks under this regulation and the fund - specific rules at the appropriate territorial level , in accordance with the institutional , legal and financial framework of the member state and subject to compliance with this regulation and the fund - specific rules . ### member states , at the appropriate territorial level , in accordance with their institutional , legal and financial framework , and the bodies designated by them for that purpose shall be responsible for preparing and implementing programmes and carrying out their tasks , in partnership with the relevant partners referred to in article 5 , in compliance with this regulation and the fund - specific rules .


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


### when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other csf funds , dedicated to implementing financial instruments consistent with the objectives of the respective csf funds , which will undertake implementations tasks ; the support to such investments shall be limited to the amounts necessary to implement new financial instruments consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority , selected in accordance with applicable union and national rules ; a body governed by public or private law selected in accordance with applicable union and national rules . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . the commission shall be empowered to adopt delegated acts in accordance with article 142 laying down rules concerning funding agreements , the role and responsibility of the entities to which the implementation tasks are entrusted , as well as management costs and fees . ### when supporting financial instruments referred to in paragraph 1 the managing authority may : invest in the capital of existing or newly created legal entities , including those financed from other european structural and investment funds , dedicated to implementing financial instruments consistent with the objectives of the respective european structural and investment funds , which will undertake implementation tasks ; the support to such entities shall be limited to the amounts necessary to implement new investments and consistent with the objectives of this regulation ; or entrust implementation tasks to : the european investment bank ; international financial institutions in which a member state is a shareholder , or financial institutions established in a member state aiming at the achievement of public interest under the control of a public authority ; a body governed by public or private law . undertake implementation tasks directly , in the case of financial instruments consisting solely of loans or guarantees . in this case the managing authority is considered to be the beneficiary in the meaning of article 2 . when implementing the financial instrument , the bodies referred to in a ) b ) and c ) shall ensure compliance with applicable eu and national law , including rules covering european structural and investment funds , state aid , public procurement and relevant standards and applicable legislation on the prevention of money laundering , the fight against terrorism and tax fraud . they shall not be established and shall not maintain business relations with entities incorporated in territories , whose jurisdictions do not cooperate with the union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries . deleted