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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


### life1 and the environmental acquis member states shall , where possible , seek to exploit synergies with union policy instruments serving climate change mitigation and adaptation , environmental protection and resource efficiency . 2 . member states shall , where appropriate , ensure complementarity and coordination with life , in particular with integrated projects in the areas of nature , water , waste , air , climate change mitigation and climate change adaptation . this coordination shall be achieved in particular by promoting the funding of activities through the csf funds that complement integrated projects under the life programme as well as by promoting the use of solutions , methods and approaches validated under the life programme . 3 . the relevant sectoral plans , programmes or strategies , as referred to in the life regulation , shall serve as the coordination framework for support from the different funds . ### 5 life and the environmental acquis member states and the commission shall , through a stronger thematic focus in programmes and the application of the principle of sustainable development in accordance with article 8 , seek to exploit synergies with union policy instruments serving climate change mitigation and adaptation , environmental protection and resource efficiency . 2 . member states shall promote and , where appropriate and in accordance with article 4 , ensure complementarity and coordination with life , in particular with integrated projects in the areas of nature , biodiversity , water , waste , air , climate change mitigation and climate change adaptation . this coordination shall be achieved through measures such as promoting the funding of activities through the european structural and investment funds that complement integrated projects under the life programme as well as by promoting the use of solutions , methods and approaches validated under the life programme , inter alia , including investments in green infrastructure , energy efficiency , eco - innovation , ecosystem - based solutions , and the adoption of related innovative technologies . 3 . the relevant sectoral plans , programmes or strategies may serve as the coordination framework , where support is foreseen for these areas .


### erasmus for all member states shall seek to use csf funds to mainstream tools and methods developed and tested successfully under ' erasmus for all ' . 2 . member states shall ensure effective coordination between csf funds and ‘ erasmus for all’ at national level through a clear distinction in the types of investment and target groups supported . member states shall seek complementarity with regards to the funding of mobility actions , while exploring possible synergies . 3 . coordination shall be achieved by putting in place appropriate cooperation mechanisms between managing authorities and the national agencies established under the ‘ erasmus for all’ programme . ### 6 erasmus for all member states shall seek to use european structural and investment funds to mainstream tools and methods developed and tested successfully under ' erasmus for all ' in order to maximise the social and economic impact of investment in people and , inter alia give impetus to youth initiatives and citizens actions . 2 . member states shall promote and ensure in accordance with article 4 , effective coordination between european structural and investment funds and ‘ erasmus for all’ at national level through a clear distinction in the types of investment and target groups supported . member states shall seek complementarity with regards to the funding of mobility actions . 3 . coordination shall be achieved by putting in place appropriate cooperation mechanisms between managing authorities and the national agencies established under the ‘ erasmus for all’ programme , which can foster transparent and accessible communication towards citizens at union , national and regional level .


### 7 programme for social change and innovation member states shall , where appropriate , seek effective coordination between the programme for social change and innovation and the support provided by the csf funds under the employment and social inclusion thematic objectives . 2 . member states shall , where appropriate , seek to scale - up the most successful measures developed under the progress axis of the psci , notably on social innovation and social policy experimentation with the support of the esf . 3 . in order to promote workers ' geographical mobility and boost employment opportunities , member states shall ensure complementarity of actions to enhance transnational labour mobility supported by the esf , including cross - border partnerships , with support provided under the eures axis of the psci . 4 . member states shall seek complementarity and coordination between csf funds ' support for self - employment , entrepreneurship , business creation and social enterprises and the psci support under the microfinance and social entrepreneurship axis aimed at increasing the access to microfinance for people furthest away from the labour market and for micro - enterprises as well as supporting the development of social enterprises . ### 7 programme for social change and innovation member states shall promote and ensure in accordance with article 4 effective coordination between the programme for social change and innovation and the support provided by the european structural and investment funds under the employment and social inclusion thematic objectives . this includes coordination of support provided under the eures axis of the psci with actions to enhance transnational labour mobility supported by the esf in order to promote workers ' geographical mobility and boost employment opportunities , as well as coordination between european structural and investment funds ' support for self - employment , entrepreneurship , business creation and social enterprises and the psci support under the microfinance and social entrepreneurship axis . 2 . member states shall seek to scale - up the most successful measures developed under the progress axis of the psci , notably on social innovation and social policy experimentation with the support of the esf . deleted deleted


### 8 connecting europe facility the cef is the dedicated union fund for the implementation of the union policies for trans - european transport networks of infrastructure in the field of transport , telecommunications and energy . to maximise european added value in these areas , member states and the commission shall ensure that erdf and cohesion fund interventions are planned in close cooperation with the support provided from the cef , so as to avoid duplication of efforts and ensure that optimal links of different types of infrastructure at local , regional and national levels , and across the union are provided for . maximum leverage of the different funding instruments shall be ensured for projects with a european and single market dimension , and in particular those projects implementing the priority transport , energy and digital infrastructure networks as identified in the respective ten policy frameworks . 2 . in the field of transport , plans shall be based on real and projected transport demand and identify missing links and bottlenecks , taking into account the development of union cross border links , and developing links across regions within a member state . investment in regional connectivity to the comprehensive trans - european transport network and to the core ten - t network shall ensure that urban and rural areas benefit from the opportunities created by major networks . 3 . prioritisation of investments which have an impact beyond a certain member state , particularly along the core ten - t network corridors , shall be coordinated with ten - t planning and core network corridors implementation plans , so that investments by the erdf and the cohesion fund in transport infrastructure are fully in line with the ten - t guidelines . 4 . member states shall take into account the commission’s white paper on transport1 which sets out a vision for a competitive and resource - efficient transport system , highlighting that a significant reduction in greenhouse gases is required in the transport sector . for the csf funds , this means focusing on sustainable forms of transport and sustainable urban mobility as well as investing in areas that offer the greatest european added value . once identified , investments shall be prioritised according to their contribution to mobility , sustainability , to reducing greenhouse gas emissions , and to the single european transport area . 5 . the csf funds shall deliver the local and regional infrastructures and their linkages to the priority union networks in the energy and telecommunication areas . 6 . member states and the commission shall put in place appropriate coordination and technical support mechanisms to ensure the complementarity and effective planning of ict measures to make full use of the different union instruments for the financing of broadband networks and the digital service infrastructures . the selection of the most appropriate financing instrument shall take into account the revenue generating potential of the operation and its level of risk in order to make the most effective use of public funds . if an operation has been submitted for cef funding but has not been selected , its evaluation under the cef shall be taken into account by the member state in the context of selection for support by the csf funds . ### 8 connecting europe facility to maximise european added value in the fields of transport , telecommunication and energy , member states and the commission shall ensure that erdf and cohesion fund interventions are planned in close cooperation with the support provided from the cef , so as to ensure complementarity , avoid duplication of efforts and ensure the optimal linkage of different types of infrastructure at local , regional and national levels , and across the union . maximum leverage of the different funding instruments shall be ensured for projects with a european and single market dimension , which deliver the highest european added - value , which promote social economic and territorial cohesion and in particular those projects implementing the priority transport , energy and digital infrastructure networks as identified in the respective ten policy frameworks in order to build new infrastructure and substantially upgrade existing infrastructure . 2 . in the field of transport , investment planning shall be based on real and projected transport demand and identify missing links and bottlenecks , taking into account , in a coherent approach , the development of union cross border links , and developing links across regions within a member state . investments in regional connectivity to the comprehensive trans - european transport network and to the core ten - t network shall ensure that urban and rural areas benefit from the opportunities created by major networks . 3 . prioritisation of investments which have an impact beyond a certain member state , particularly those which are part of the core ten - t network corridors , shall be coordinated with ten - t planning and core network corridors implementation plans , so that investments by the erdf and the cohesion fund in transport infrastructure are fully in line with the ten - t guidelines . 4 . member states shall focus on sustainable forms of transport and sustainable urban mobility as well as investing in areas that offer the greatest european added value , taking into account the need to improve the quality , accessibility and reliability of transport services to promote public transport . once identified , investments shall be prioritised according to their contribution to mobility , sustainability , to reducing greenhouse gas emissions , and to the single european transport area , in accordance with the vision set out in the commission’s white paper on transport1 for a competitive and resource - efficient transport system , highlighting that a significant reduction in greenhouse gases is required in the transport sector . the contribution of projects to sustainable european freight transport networks through the development of inland waterways should be promoted on the basis of a prior assessment of their environmental impact . 5 . the european structural and investment funds shall deliver the local and regional infrastructures and their linkages to the priority union networks in the energy and telecommunication areas . 6 . member states and the commission shall put in place appropriate coordination and technical support mechanisms to ensure the complementarity and effective planning of ict measures to make full use of the different union instruments for the financing of broadband networks and the digital service infrastructures . the selection of the most appropriate financing instrument shall take into account the revenue generating potential of the operation and its level of risk in order to make the most effective use of public funds . in the context of their evaluation of applications for support by the european structural and investment funds , member states should have regard to the evaluations of operations relating to their specific member state that have been submitted for cef but not selected , without prejudice to the final selection decision by the managing authority .


### ipa , eni and edf member states and the commission shall seek to increase coordination between external instruments and the csf funds to improve effectiveness in achieving multiple union policy objectives . coordination and complementarities with the european development fund , the pre accession instrument and the european neighbourhood instrument is particularly important . 2 . to support deeper territorial integration , member states shall seek to capitalise on synergies between territorial cooperation activities under cohesion policy and the european neighbourhood instruments , in particular with regard to cross border cooperation activities . member states shall also , where appropriate , ensure that existing activities are associated with newly created european groupings of territorial cooperation , having special regard to coordination and exchange of best practices . ### 9 ipa , eni and edf member states and the commission shall , in accordance with their respective responsibilities , seek to increase coordination between external instruments and the european structural and investment funds to improve effectiveness in achieving multiple union policy objectives . coordination and complementarities with the european development fund , the pre accession instrument and the european neighbourhood instrument is particularly important . 2 . to support deeper territorial integration , member states shall seek to capitalise on synergies between territorial cooperation activities under cohesion policy and the european neighbourhood instruments , in particular with regard to cross border cooperation activities , taking account of the potential offered by european groupings of territorial cooperation .


### horizontal principles and cross - cutting policy objectives horizontal principles 6 . 1 partnership and multi - level governance in accordance with article 5 , the principle of partnership and multi - level governance shall be respected by member states in order to facilitate achieving social , economic and territorial cohesion and delivery of the union ' s priorities of smart , sustainable and inclusive growth . this requires coordinated action carried out in accordance with the principles of subsidiarity and proportionality , and in partnership . it also shall take the form of operational and institutionalised cooperation , in particular with regard to the drawing - up and implementation of the union ' s policies . member states shall therefore make full use of the partnerships established in the framework of the csf funds . ### horizontal principles and cross - cutting policy objectives deleted 6 . 1 partnership and multi - level governance in accordance with article 5 of this regulation , the principle of partnership and multi - level governance shall be respected by member states in order to facilitate achieving social , economic and territorial cohesion and delivery of the union ' s priorities of smart , sustainable and inclusive growth . this requires coordinated action , in particular between the different levels of governance , carried out in accordance with the principles of subsidiarity and proportionality , and in partnership , including operational and institutional cooperation , with regard to the preparation and implementation of the partnership agreement and programmes . 1a . member states shall examine the need for strengthening the institutional capacity of partners in order to develop their potential in contributing to the effectiveness of the partnership .


### 2 sustainable development to ensure the full mainstreaming of sustainable development into the csf funds , and respecting the principle of sustainable development as laid down in article 3 of the treaty on european union , the obligation to integrate environmental protection requirements according to article 11 and the polluter pays principle as set out in article 192 of the treaty on the functioning of the european union , managing authorities shall undertake actions throughout the programme lifecycle , to avoid or reduce environmentally harmful effects of interventions and ensure results in net social , environmental and climate benefits by the following actions : directing investments towards the most resource - efficient and sustainable options , avoiding investments that may have a significant negative environmental or climate impact , and supporting actions to mitigate any remaining impacts , taking a long - term perspective when ‘ life - cycle’ costs of alternative options for investment are compared , increasing the use of green public procurement . 2 . member states shall ensure that investments made with the support of the csf funds consider climate change mitigation potential , as well as be resilient to the impact of climate change and natural disasters such as increased risks of flooding , heat waves and extreme weather events . 3 . member states shall track biodiversity related expenditure using the methodology based on the categories of intervention or measures adopted by the commission . 4 . investments also need to be consistent with the water hierarchy , with a focus on demand management options with alternative supply options only to be considered when the potential for water savings and efficiency has been exhausted . public intervention in the waste management sector shall complement efforts by the private sector , in particular producer responsibility . actions should support innovative approaches that promote a closed - loop economy and need to be consistent with the waste hierarchy . ### 2 sustainable development member states and managing authorities shall , in all phases of implementation , ensure the full mainstreaming of sustainable development into the european structural and investment funds , respecting the principle of sustainable development as laid down in article 3 of the treaty on european union , as well as the obligation to integrate environmental protection requirements according to article 11 and the polluter pays principle as set out in article 192 of the treaty on the functioning of the european union . managing authorities shall undertake actions throughout the programme lifecycle , to avoid or reduce environmentally harmful effects of interventions and ensure results in net social , environmental and climate benefits . actions to be undertaken may include the following : directing investments towards the most resource - efficient and sustainable options , avoiding investments that may have a significant negative environmental or climate impact , and supporting actions to mitigate any remaining impacts , taking a long - term perspective when ‘ life - cycle’ costs of alternative options for investment are compared , increasing the use of green public procurement . 2 . member states shall take into consideration the climate change mitigation and adaptation potential of investments made with the support of the european structural and investment funds , in accordance with article 8 of this regulation , and ensure that they are resilient to the impact of climate change and natural disasters such as increased risks of flooding , droughts , heat waves , forest fires and extreme weather events . deleted 4 . investments shall be consistent with the water management hierarchy , with a focus on demand management options . alternative supply options shall only be considered when the potential for water savings and efficiency has been exhausted . public intervention in the waste management sector shall complement efforts by the private sector , in particular in relation to producer responsibility . investments shall encourage innovative approaches that promote high levels of recycling . investments shall be consistent with the waste hierarchy established under directive 2008 / 98 / ec . expenditure related to biodiversity and the protection of natural resources shall be consistent with the habitats directive .


### 3 promotion of equality between men and women and non - discrimination in accordance with article 7 , member states shall pursue the objective of equality between men and women and must take appropriate steps to prevent any discrimination and to ensure accessibility during the preparation , implementation , monitoring and evaluation of operations in the programmes co - financed by the csf funds . when pursuing the objectives of article 7 , member states shall describe in detail actions to be taken , in particular with regard to selection of operations , setting of objectives for interventions , and arrangements for monitoring and reporting . member states shall also carry out gender analyses where appropriate . 2 . member states shall ensure the participation of the relevant bodies responsible for promoting gender equality , non - discrimination and accessibility in the partnership , and ensure adequate structures in accordance with national practices to advise on gender equality , non - discrimination and accessibility in order to provide the necessary expertise in the preparation , monitoring and evaluation of the csf funds . the composition of the monitoring committees shall be gender balanced and include a gender expertise / responsibility function . 3 . managing authorities shall regularly undertake specific evaluations or self - assessment exercises , in coordination with the monitoring committees , focusing on the application of the gender mainstreaming principle . 4 . member states shall address , in an appropriate manner , the needs of disadvantaged groups in order to allow them to better integrate into the labour market , and to fully participate in society . ### 3 promotion of equality between men and women and non - discrimination in accordance with article 7 of this regulation , member states and the commission shall pursue the objective of equality between men and women and shall take appropriate steps to prevent any discrimination during the preparation , implementation , monitoring and evaluation of operations in the programmes co - financed by the european structural and investment funds . when pursuing the objectives of article 7 of this regulation , member states shall describe actions to be taken , in particular with regard to selection of operations , setting of objectives for interventions , and arrangements for monitoring and reporting . member states shall also carry out gender analyses where appropriate . in particular , specific targeted actions shall be supported through the esf . 2 . member states shall ensure , in accordance with articles 5 and 7 of this regulation , the participation of the relevant bodies responsible for promoting gender equality and non - discrimination in the partnership , and ensure adequate structures in accordance with national practices to advise on gender equality , non - discrimination and accessibility in order to provide the necessary expertise in the preparation , monitoring and evaluation of the european structural and investment funds . 3 . managing authorities shall undertake evaluations or self - assessment exercises , in coordination with the monitoring committees , focusing on the application of the gender mainstreaming principle . 4 . member states shall address , in an appropriate manner , the needs of disadvantaged groups in order to allow them to better integrate into the labour market , and thereby facilitate their full participation in society .


### cross - cutting policy objectives 6 . 4 accessibility managing authorities shall ensure that all products , goods , services and infrastructures that are open or provided to the public and are co - financed by the csf funds are accessible to all citizens including those with disabilities . in particular , accessibility to the physical environment , transport , information and communication technologies in order to achieve inclusion for disadvantaged groups , including persons with disabilities has to be ensured . managing authorities shall undertake actions throughout the programme lifecycle to identify and remove existing accessibility barriers or prevent new ones . ### deleted 6 . 4 accessibility member states and the commission shall take appropriate steps to prevent any discrimination based on disability in accordance with article 7 of this regulation . managing authorities shall ensure by means of action throughout the programme lifecycles that all products , goods , services and infrastructures that are open or provided to the public and are co - financed by the european structural and investment funds are accessible to all citizens including those with disabilities in accordance with applicable union and national law , thereby contributing to a barrier - free environment for persons with disabilities and the elderly . in particular , accessibility to the physical environment , transport , information and communication technologies in order to promote inclusion of disadvantaged groups , including persons with disabilities , shall be ensured . actions to be undertaken may include directing investments towards accessibility in existing buildings and established services .


### 5 addressing demographic change the challenges resulting from demographic change shall be taken into account at all levels . member states shall therefore make use of the csf funds to develop tailor - made strategies , where appropriate , to tackle demographic problems and to create growth linked to an ageing society . 2 . member states shall use the csf funds to take action to facilitate inclusion of all age groups . they shall in particular enhance job opportunities for the elderly and young people . investments in health infrastructures shall serve the goal of a long and healthy working life for all of the union’s citizens . 3 . in the regions most affected by demographic change , member states shall identify measures to : support demographic renewal through better conditions for families and an improved balance between working and family life ; boost employment , raise productivity and economic performance through investing in education , ict and research ; focus on the adequacy and quality of education and social support structures ; and ensure cost - effective provision of health care and long - term care including investment in e - health , e - care and infrastructure . ### 5 addressing demographic change the challenges resulting from demographic change , including in particular those related to a shrinking working population , an increasing proportion of retired people and depopulation , shall be taken into account at all levels . member states shall make use of the european structural and investment funds , in line with relevant national or regional strategies , where such strategies are in place , to tackle demographic problems and to create growth linked to an ageing society . 2 . member states shall use the european structural and investment funds , in line with relevant national or regional strategies to facilitate inclusion of all age groups , including through improved access to education and social support structures with a view to enhancing job opportunities for the elderly and young people with a focus on regions with high rates of youth unemployment in comparison to the union average rate . investments in health infrastructures shall serve the goal of a long and healthy working life for all of the union’s citizens . 3 . to address challenges in the regions most affected by demographic change , member states shall in particular identify measures to : support demographic renewal through better conditions for families and an improved balance between working and family life ; boost employment , raise productivity and economic performance through investing in education , ict and research and innovation ; focus on the adequacy and quality of education , training and social support structures as well as where appropriate , on the efficiency of social protection systems ; promote cost - effective provision of health care and long - term care including investment in e - health , e - care and infrastructure .


### 6 climate change mitigation and adaptation climate change mitigation and adaptation and risk prevention shall be integrated in the preparation , programming , implementation , monitoring and evaluation of all funds . the visibility of contributions towards the goal of a spending of at least 20% of the union budget on climate change mitigation shall be ensured . ### 6 climate change mitigation and adaptation in accordance with article 8 of this regulation climate change mitigation and adaptation and risk prevention shall be integrated in the preparation and implementation of partnership agreements and programmes .


### arrangements to address territorial challenges 7 . 1 member states and regions shall undertake the following steps for the purpose of preparation of their partnership contracts and programmes : an analysis of the member state ' s or region ' s development potential and capacity , particularly in relation to the key challenges identified in europe 2020 , the national reform programmes and the relevant country - specific recommendations . the responsible authorities shall undertake a detailed analysis of national , regional and local characteristics ; an assessment of the major challenges to be addressed by the region or member state , the identification of the bottlenecks and missing links , innovation gaps , including the lack of planning and implementation capacity that inhibit the long - term potential for growth and jobs . this shall form the basis for the identification of the possible fields and activities for policy prioritisation , intervention and concentration ; an assessment of the cross - sectoral , cross - jurisdictional or cross - border coordination challenges , particularly in the context of macro - regional and sea - basin strategies ; identification of steps to achieve improved coordination across different territorial levels and sources of funding to deliver an integrated approach linking europe 2020 with regional and local actors . 7 . 2 in order to take into account the objective of territorial cohesion , the member states and regions shall ensure that the overall approach to promoting smart , sustainable and inclusive growth : reflects the role of cities , rural areas fisheries and coastal areas , areas facing specific geographical or demographic problems ; takes account of the specific challenges of the outermost regions , the northernmost regions with a very low population density and of island , cross - border or mountain regions ; addresses urban - rural linkages , in terms of access to affordable , quality infrastructures and services , and problems in regions with a high concentration of socially marginalised communities . ### arrangements for addressing key territorial challenges - 7 . 1 member states shall take account of geographic or demographic features and take steps to address the specific territorial challenges of each region to unlock their specific development potential , thereby also helping them to achieve smart , sustainable and inclusive growth in the most efficient way . - 7 . 1a . the choice and combination of thematic objectives , as well as the selection of corresponding investment and union priorities and the specific objectives set shall reflect the needs and potential for smart , sustainable and inclusive growth of each member state and region . - 7 . 1b . when preparing partnership agreements and programmes member states shall therefore take into consideration that the major societal challenges faced by the european union today – globalisation , demographic change , environmental degradation , migration , climate change , energy use , the economic and social consequences of the crisis – may have different impacts in different regions . 7 . 1 with a view to an integrated territorial approach to addressing territorial challenges member states shall ensure that programmes under the european structural and investment funds reflect the diversity of european regions , in terms of employment and labour market characteristics , interdependencies between different sectors , commuting patterns , population ageing and demographic shifts , cultural , landscape and heritage features , climate change vulnerabilities and impacts , land use and resource constraints , potential for more sustainable use of natural resources including renewables , institutional and governance arrangements , connectivity and accessibility , and linkages between rural and urban areas . in accordance with article 14 of this regulation , member states and regions shall therefore undertake the following steps for the purpose of preparation of their partnership agreements and programmes : an analysis of the member state ' s or region ' s characteristics , development potential and capacity , particularly in relation to the key challenges identified in europe 2020 , the national reform programmes , where appropriate , 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 ; an assessment of the major challenges to be addressed by the region or member state , the identification of the bottlenecks and missing links , innovation gaps , including the lack of planning and implementation capacity that inhibit the long - term potential for growth and jobs . this shall form the basis for the identification of the possible fields and activities for policy prioritisation , intervention and concentration ; an assessment of the cross - sectoral , cross - jurisdictional or cross - border coordination challenges , particularly in the context of macro - regional and sea - basin strategies ; identification of steps to achieve improved coordination across different territorial levels , taking account of the appropriate territorial scale and context for policy design as well as member states ' institutional and legal framework , and sources of funding to deliver an integrated approach linking europe 2020 with regional and local actors . 7 . 2 . in order to take into account the objective of territorial cohesion , the member states and regions shall , in particular , ensure that the overall approach to promoting smart , sustainable and inclusive growth in the areas concerned : reflects the role of cities , urban and rural areas , fisheries and coastal areas , and areas facing specific geographical or demographic handicaps ; takes account of the specific challenges of the outermost regions , the northernmost regions with a very low population density and of island , cross - border or mountain regions ; addresses urban - rural linkages , in terms of access to affordable , high quality infrastructure and services , and problems in regions with a high concentration of socially marginalised communities .


### 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 .


### once there is agreement by the commission and the member state , table 1 above will be included in the partnership contract of the member state concerned as the reference level of the public or equivalent structural expenditure to be maintained in the years 2014 - 2020 . ### once there is agreement by the commission and the member state , table 1 and table 2 , where applicable , above will be included in the partnership agreement of the member state concerned as the reference level of the public or equivalent structural expenditure to be maintained in the years 2014 - 2020 .


### following the mid - term verification , the commission may revise , in consultation with a member state , the reference level of public or equivalent structural expenditure in the partnership contract if the economic situation of the member state has significantly changed since adoption of the partnership contract and the change was not taken into account when setting the reference level in the partnership contract . ### following the mid - term verification , the commission may revise , in consultation with a member state , the reference level of public or equivalent structural expenditure in the partnership agreement if the economic situation of the member state has significantly changed from the one estimated at the time of adoption of the partnership agreement .


### the list of operations referred to article 105 shall contain , in at least one of the official languages of the member state , the following data fields : ### the list of operations referred to in article 105 shall contain , in at least one of the official languages of the member state , the following data fields :


### - operation postcode ; ### - operation postcode ; or other appropriate location indicator ;


### - name of category of intervention for the operation ; ### - name of category of intervention for the operation in accordance with article 87 ;


### the headings of the data fields and the names of the operations shall be also provided in at least one other official language of the european union . ### the headings of the data fields shall be also provided in at least one other official language of the european union .


### information and publicity measures for the public ### information and communication measures for the public


### the member state , the managing authority and the beneficiaries shall take the steps necessary to provide information and publicity to the public on operations supported by an operational programme in accordance with this regulation . ### the member state , the managing authority and the beneficiaries shall take the steps necessary to provide information and communication to the public on operations supported by an operational programme in accordance with this regulation .


### the member state and the managing authority shall ensure that the information and publicity measures are implemented in accordance with the communication strategy and that these measures aim at the widest possible media coverage using various forms and methods of communication at the appropriate level . ### the member state and the managing authority shall ensure that the information and communication measures are implemented in accordance with the communication strategy and that these measures aim at the widest possible media coverage using various forms and methods of communication at the appropriate level .