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


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


### the commission shall appraise the major project on the basis of the information referred to in article 91 in order to determine whether the proposed support from the funds is justified . 2 . the commission shall adopt a decision , by means of implementing act , no later than three months after the date of submission of the information approving a major project in accordance with article 91 . that decision shall define the physical object , the amount to which the co - financing rate for the priority axis applies , physical and financial indicators for monitoring progress , and the expected contribution of the major project to the objectives of the relevant priority axis or axes . an approval decision shall be conditional on the first works contract being concluded within two years of the date of the decision . 3 . where the commission refuses to allow support from the funds to be given to a major project , it shall notify the member state of its reasons within the period laid down in paragraph 2 . 4 . expenditure relating to major projects shall not be included in payment applications before adoption of an approval decision by the commission . ### where the major project has been appraised positively by a quality review by independent experts , on the basis of their assessment of the information referred to in article 91 , the member state may proceed with the selection of the major project in accordance with article 114 paragraph 3 . the managing authority shall notify the commission of the selected major project . the notification shall consist of the following elements : the document referred to in article 114 setting out : the body to be responsible for implementation of the major project ; a description of the investment , its location , timetable and expected contribution of the major project to the objectives of the relevant priority axis or axes ; total cost and total eligible cost , taking account of the requirements set out in article 54 and ; the financing plan , and the physical and financial indicators for monitoring progress , taking account of identified risks ; the quality review of the independent experts , providing clear statements on the investment ' s feasibility and economic viability of the major project . the financial contribution to the major project selected by the member state shall be deemed to be approved by the commission in the absence of a decision , by means of an implementing act , refusing the financial contribution within three months of the date of notification . the commission shall refuse the financial contribution only on the grounds that it has established a significant weakness in the independent quality review . the commission shall establish the format for the notification by means of implementing acts . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 143 . 2 . in other cases the commission shall appraise the major project on the basis of the information referred to in article 91 in order to determine whether the requested financial contribution for the major project selected by the managing authority in accordance with article 114 is justified . the commission shall adopt a decision on the approval of the financial contribution to the selected major project , by means of an implementing act , no later than three months after the date of submission of the information referred to in article 91 . the approval by the commission under 92 and 92 shall be conditional on the first works contract being concluded , or in the case of operations implemented under ppp structures the signing of the ppp contract between the public body and the private sector body , within three years of the date of the approval . at the duly motivated request of the member state , in particular in the case of delays resulting from administrative and legal proceedings related to the implementation of major projects , and made within the three year period , the commission may adopt a decision , by means of an implementing act , on the extension of the period by not more than two years . 3 . where the commission does not approve the financial contribution to the selected major project , it shall give in its decision the reasons for its refusal . 3a . major projects notified to the commission under paragraph 1 or submitted for approval under paragraph 2 shall be contained in the list of major projects in an operational programme . 4 . expenditure relating to a major project may be included in a request for payment after the notification referred to in paragraph 1 of this article or after the submission for approval referred to in paragraph 2 . when the commission does not approve the major project selected by the member state , the expenditure declaration following the adoption of the commission decision must be rectified accordingly .


### the commission shall adopt a decision , by means of implementing act , no later than three months after the date of submission of the information approving a major project in accordance with article 91 . that decision shall define the physical object , the amount to which the co - financing rate for the priority axis applies , physical and financial indicators for monitoring progress , and the expected contribution of the major project to the objectives of the relevant priority axis or axes . an approval decision shall be conditional on the first works contract being concluded within two years of the date of the decision . ### the commission shall adopt a decision , by means of implementing acts , no later than three months after the date of submission of the information approving a major project in accordance with article 91 . that decision shall define the physical object , the amount to which the co - financing rate for the priority axis applies , physical and financial indicators for monitoring progress , and the expected contribution of the major project to the objectives of the relevant priority axis or axes . an approval decision shall be conditional on the first works contract being concluded within two years of the date of the decision . in the case of operations implemented under ppp structures the signing of the ppp contract between the public body and the private sector body , an approval decision shall be conditional on the first works contract being concluded within three years of the date of the decision . at the duly justified request of the member state , and made within two years of that decision for example , in the case of delays resulting from administrative and legal proceedings related to the implementation of major projects the commission may adopt a decision , by means of a delegated act , on the extension of the period by not more than two years .


### a joint action plan is an operation defined and managed in relation to the outputs and results which it will achieve . it comprises a group of projects , not consisting in the provision of infrastructure , carried out under the responsibility of the beneficiary , as part of an operational programme or programmes . the outputs and results of a joint action plan shall be agreed between the member state and the commission and shall contribute to specific objectives of the operational programmes and form the basis of support from the funds . results shall refer to direct effects of the joint action plan . the beneficiary shall be a public law body . joint action plans shall not be considered as major projects . 2 . the public support allocated to a joint action plan shall be a minimum of eur 10 000 000 or 20 % of the public support of the operational programme or programmes , whichever is lower . the first subparagraph shall not apply to the youth employment initiative . ### a joint action plan is an operation the scope of which is defined and is managed in relation to the outputs and results which it will achieve . it comprises a project or a group of projects , not consisting in the provision of infrastructure , carried out under the responsibility of the beneficiary , as part of an operational programme or programmes . the outputs and results of a joint action plan shall be agreed between the member state and the commission and shall contribute to specific objectives of the operational programmes and form the basis of support from the funds . results shall refer to direct effects of the joint action plan the beneficiary shall be a public law body . joint action plans shall not be considered as major projects . 2 . the public expenditure allocated to a joint action plan shall be a minimum of eur 10 000 000 or 20 % of the public support of the operational programme or programmes , whichever is lower . for the purpose of undertaking a pilot project , the public expenditure allocated to one joint action plan for each operational programme may be reduced to eur 5 000 000 . the first subparagraph shall not apply to the youth employment initiative .


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


### the costs of achieving milestones , outputs and result targets with reference to point , based on the methods set out in article 57 and in article 14 of the esf regulation ; an indicative schedule of payments to the beneficiary linked to the milestones and targets ; the financing plan by operational programme and priority axis , including the total eligible amount and the public support . ### the costs of achieving milestones , outputs and result targets with reference to point , based on the methods set out in article 57 of this regulation and in article 14 of the esf regulation ; an indicative schedule of payments to the beneficiary linked to the milestones and targets ; the financing plan by operational programme and priority axis , including the total eligible amount and the public expenditure .


### where the commission , within three months following the submission of a joint action plan proposal , considers that it does not meet the appraisal requirements , it shall make observations to the member state . the member state shall provide to the commission all necessary additional information requested and , where appropriate , revise the joint action plan accordingly . ### where the commission , within three months following the submission of a joint action plan proposal , considers that it does not meet the appraisal requirements , it shall make observations to the member state , or a group of member states that have established a macro - regional development fund . the member state , or the group of member states that have established a macro - regional development fund , shall provide to the commission all necessary additional information requested and , where appropriate , revise the joint action plan accordingly .


### where the commission , within three months following the submission of a joint action plan proposal , considers that it does not meet the appraisal requirements , it shall make observations to the member state . the member state shall provide to the commission all necessary additional information requested and , where appropriate , revise the joint action plan accordingly . ### where the commission , within two months following the submission of a joint action plan proposal , considers that it does not meet the appraisal requirements , it shall make observations to the member state . the member state shall provide to the commission all necessary additional information requested and , where appropriate , revise the joint action plan accordingly .


### provided that any observations have been satisfactorily taken into account , the commission shall adopt a decision approving the joint action plan no later than 6 months after its submission by the member state but not before the adoption of the operational programmes concerned . ### provided that any observations have been satisfactorily taken into account , the commission shall adopt a decision approving the joint action plan no later than 6 months after its submission by the member state , or a group of member states that have established a macro - regional development fund , but not before the adoption of the operational programmes , or programmes for macro - regional development funds , concerned .


### provided that any observations have been satisfactorily taken into account , the commission shall adopt a decision approving the joint action plan no later than 6 months after its submission by the member state but not before the adoption of the operational programmes concerned . ### provided that any observations have been adequately taken into account , the commission shall adopt a decision , by means of an implementing act , approving the joint action plan no later than four months after its submission by the member state but not before the adoption of the operational programmes concerned .


### where the commission refuses to allow support from the funds to be given to a major project , it shall notify the member state of its reasons within the period laid down in paragraph 2 . ### where the commission refuses to allow support from the funds to be given to a major project , it shall notify the member state of its reasons within the period laid down in paragraph 2 . the payment applications following the adoption of the commission decision must be rectified accordingly .


### where the commission refuses to allow support from the funds to be given to a joint action plan , it shall notify the member state of its reasons within the period laid down in paragraph 2 . ### where the commission refuses to allow support from the funds to be given to a joint action plan , it shall notify the member state , or the group of member states that has established a macro - regional development fund , of its reasons within the period laid down in paragraph 2 .


### where the commission refuses to allow support from the funds to be given to a joint action plan , it shall notify the member state of its reasons within the period laid down in paragraph 2 . ### where the commission refuses , by means of an implementing act , to allow support from the funds to be given to a joint action plan , it shall notify the member state of its reasons within the period laid down in paragraph 2 .


### the member state or the managing authority shall set up a steering committee for the joint action plan , distinct from the monitoring committee of the operational programmes . the steering committee shall meet at least twice a year . its composition shall be decided by the member state in agreement with the managing authority , respecting the principle of partnership . the commission may participate in the work of the steering committee in an advisory capacity . ### the member state or the managing authority shall set up a steering committee for the joint action plan , distinct from the monitoring committee of the relevant operational programmes . the steering committee shall meet at least twice a year and shall report to the managing authority . the managing authority shall inform the relevant monitoring committee of the results of the work carried by the steering committee and the progress of the implementation of the joint action plan in accordance with article 100 and 114 . its composition shall be decided by the member state in agreement with the relevant managing authority , respecting the principle of partnership . the commission may participate in the work of the steering committee in an advisory capacity .


### requests for amendment of joint action plans submitted by a member state shall be duly substantiated . the commission shall assess whether the request for amendment is justified , taking account of the information provided by the member state . the commission may make observations and the member state shall provide to the commission all necessary additional information . the commission shall adopt a decision on a request for amendment no later than three months after its formal submission by the member state , provided that any observations made by the commission have been satisfactorily taken into account . the amendment shall enter into force from the date of the decision , unless otherwise set out in the decision . ### requests for amendment of joint action plans submitted by a member state , or a group of member states that have established a macro - regional development fund , shall be duly substantiated . the commission shall assess whether the request for amendment is justified , taking account of the information provided by the member state , or a group of member states that have established a macro - regional development fund . the commission may make observations and the member state , or a group of member states that have established a macro - regional development fund , shall provide to the commission all necessary additional information . the commission shall adopt a decision on a request for amendment no later than three months after its formal submission by the member state , or a group of member states that have established a macro - regional development fund , provided that any observations made by the commission have been satisfactorily taken into account . the amendment shall enter into force from the date of the decision , unless otherwise set out in the decision .


### requests for amendment of joint action plans submitted by a member state shall be duly substantiated . the commission shall assess whether the request for amendment is justified , taking account of the information provided by the member state . the commission may make observations and the member state shall provide to the commission all necessary additional information . the commission shall adopt a decision on a request for amendment no later than three months after its formal submission by the member state , provided that any observations made by the commission have been satisfactorily taken into account . the amendment shall enter into force from the date of the decision , unless otherwise set out in the decision . ### requests for amendment of joint action plans submitted by a member state shall be duly substantiated . the commission shall assess whether the request for amendment is justified , taking account of the information provided by the member state . the commission may make observations and the member state shall provide to the commission all necessary additional information . the commission shall adopt a decision , by means of an implementing act , on a request for amendment no later than three months after its formal submission by the member state , provided that any observations made by the commission have been satisfactorily taken into account . the amendment shall enter into force from the date of the decision , unless otherwise set out in the decision .


### where an urban development strategy or other territorial strategy or pact as defined in article 12 of regulation&#8230 ; [ esf ] requires an integrated approach involving investments under more than one priority axis of one or more operational programmes , the action shall be carried out as an integrated territorial investment . 2 . the relevant operational programmes shall identify the itis planned and shall set out the indicative financial allocation from each priority axis to each iti . 3 . the member state or the managing authority may designate one or more intermediate bodies , including local authorities , regional development bodies or non - governmental organisations , to carry out the management and implementation of an iti . 4 . the member state or the relevant managing authorities shall ensure that the monitoring system for the operational programme provides for the identification of operations and outputs of a priority axis contributing to an iti . ### where an urban development strategy or other territorial strategy or pact referred to in article 12 of regulation… [ esf ] requires an integrated approach involving investments from the esf , erdf or cohesion fund under more than one priority axis of one or more operational programmes , the action may be carried out as an integrated territorial investment . the action carried out under an iti may be complemented with financial support from the eafrd or the emff . 2 . where an iti is supported by esf , erdf or cohesion fund , the relevant operational programme shall describe the approach to the use of the iti instrument and the indicative financial allocation from each priority axis in accordance with the fund - specific rules . where an iti is complemented with financial support from the eafrd or the emff , the indicative financial allocation and the measures covered shall be set out in the relevant programme in accordance with the fund - specific rules . 3 . the member state or the managing authority may designate one or more intermediate bodies , including local authorities , regional development bodies or non - governmental organisations , to carry out the management and implementation of an iti in accordance with the fund - specific rules . 4 . the member state or the relevant managing authorities shall ensure that the monitoring system for the programme provides for the identification of operations and outputs of a priority axis or union priority contributing to an iti .


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


### the monitoring committee shall examine and approve : ### by derogation from article 43 , the monitoring committee shall examine and approve :


### the evaluation plan for the operational programme and any amendment of the plan ; ### the evaluation plan for the operational programme , or the programme for a macro - regional development fund , and any amendment of the plan ;


### the evaluation plan for the operational programme and any amendment of the plan ; ### the evaluation plan for the operational programme and any amendment of the plan , including where part of a common evaluation plan pursuant to the first sentence of article 104 ;


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


### an evaluation plan shall be drawn up by the managing authority for each operational programme . the evaluation plan shall be submitted to the first meeting of the monitoring committee . where a single monitoring committee covers more than one operational programme , an evaluation plan may cover all the operational programmes concerned . 2 . by 31 december 2020 , managing authorities shall submit to the commission , for each programme , a report summarising the findings of evaluations carried out during the programming period , including an assessment of the main outputs and results of the programme . 3 . the commission shall carry out ex post evaluations in close cooperation with the member states and managing authorities . ### an evaluation plan shall be drawn up by the managing authority or member state for one or more operational programmes . the evaluation plan shall be submitted to the monitoring committee no later than a year after the adoption of the programme . 2 . by 31 december 2021 , managing authorities shall submit to the commission , for each programme , a report summarising the findings of evaluations carried out during the programming period and the main outputs and results of the programme , providing comments on the reported information . 3 . the commission shall carry out ex post evaluations in close cooperation with the member states and managing authorities .


### information and publicity member states and managing authorities shall be responsible for : ensuring the establishment of a single website or a single website portal providing information on , and access to , all operational programmes in that member state ; informing potential beneficiaries about funding opportunities under operational programmes ; publicising to union citizens the role and achievements of cohesion policy and of the funds through information and communication actions on the results and impact of partnership contracts , operational programmes and operations . 2 . member states shall in order to ensure transparency in the support of the funds maintain a list of operations by operational programme and by fund in csv or xml format which shall be accessible through the single website or the single website portal providing a list and summary of all operational programmes in that member state . the list of operations shall be updated at least every three months . the minimum information to be set out in the list of operations is laid down in annex vi . 3 . detailed rules concerning the information and publicity measures for the public and information measures for applicants and for beneficiaries are laid down in annex vi . 4 . technical characteristics of information and publicity measures for the operation and instructions for creating the emblem and a definition of the standard colours shall be adopted by the commission by means of implementing acts in accordance with the examination procedure referred to article 143 . ### information and communication member states and managing authorities shall be responsible for : drawing up the communication strategies ; ensuring the establishment of a single website or a single website portal providing information on , and access to , all operational programmes in that member state , including information about the timing of implementation of programming and any related public consultation processes ; informing potential beneficiaries about funding opportunities under operational programmes ; publicising to union citizens the role and achievements of cohesion policy and of the funds through information and communication actions on the results and impact of partnership contracts , operational programmes and operations . 2 . member states or managing authorities shall in order to ensure transparency in the support of the funds maintain a list of operations by operational programme and by fund in a spreadsheet data format , which allows the data to be sorted , searched , extracted , compared and easily published on the internet , for instance in csv or xml format . the list of operations shall be accessible through the single website or the single website portal providing a list and summary of all operational programmes in that member state . in order to stimulate the re - use of the list of operations by the private sector , the civil society or national public administration , the website may clearly indicate the applicable licensing rules under which the data are published . the list of operations shall be updated at least every six months . the minimum information to be set out in the list of operations is laid down in annex vi . 3 . detailed rules concerning the information and communication measures for the public and information measures for applicants and for beneficiaries are laid down in annex vi . 4 . the commission shall adopt , by means of implementing acts in accordance with the examination procedure laid down in article 143 , uniform conditions concerning the technical characteristics of information and communication measures for the operation and instructions for creating the emblem and a definition of the standard colours .


### the managing authority shall draw up a communication strategy for each operational programme . a common communication strategy may be drawn up for several operational programmes . the communication strategy shall include the elements set out in annex vi and annual updates with details of the planned information and publicity activities to be carried out . 2 . the communication strategy shall be discussed and approved by the first monitoring committee following the adoption of the operational programme . any revision of the communication strategy shall be discussed in , and approved by , the monitoring committee . 3 . the managing authority shall inform the monitoring committee for each operational programme at least once a year of progress in the implementation of the communication strategy and its assessment of the results . ### the member state or the managing authorities shall draw up a communication strategy for each operational programme . a common communication strategy may be drawn up for several operational programmes . the communication strategy shall take into account the size of the operational programme in accordance with the principle of proportionality . the communication strategy shall include the elements set out in annex vi . 2 . the communication strategy shall be submitted to the monitoring committee for approval in accordance with article 100 no later than 6 months after the adoption of the operational programme concerned . deleted where a common communication strategy is drawn up for several operational programmes and concerns several monitoring committees , the member state may designate one monitoring committee which shall be responsible , in consultation with the other relevant monitoring committees , for the approval of the common strategy and for the approval of any subsequent revisions . when necessary , the member state or managing authorities may revise the communication strategy during the programming period . the revised communication strategy shall be submitted by the managing authority to the monitoring committee for approval in accordance with article 100 . 3 . by derogation from paragraph 2 , third sub - paragraph , the managing authority in accordance with article 100 shall inform the responsible monitoring committee at least once a year on the progress in the implementation of the communication strategy and on its analysis of the results as well as on the planned information and communication activities to be carried out in the following year . the monitoring committee shall , if it considers appropriate , give an opinion on the planned activities for the following year .


### technical assistance at the initiative of the commission the funds may support technical assistance up to a ceiling of 0 , 35 % of their respective annual allocation . ### technical assistance at the initiative of the commission the funds , in accordance with the deductions laid down in article 83 , may support technical assistance up to a ceiling of 0 , 35 % of their respective annual allocation .


### technical assistance of the member states each of the funds may finance technical assistance operations eligible under any of the other funds . the amount of the funds allocated to technical assistance shall be limited to 4% of the total amount of the funds allocated to operational programmes under each category of region of the investment for growth and jobs goal . 2 . technical assistance shall take the form of a mono - fund priority axis within an operational programme or of a specific operational programme . 3 . the allocation for technical assistance from a fund shall not exceed 10% of the total allocation of that fund to operational programmes in a member state under each category of region of the investment for growth and jobs goal . ### technical assistance of the member states the amount of the funds allocated to technical assistance shall be limited to 4% of the total amount of the funds allocated to operational programmes in a member state under each category of region , where applicable , of the investment for growth and jobs goal . 1a . each fund may support technical assistance operations eligible under any of the other funds . without prejudice to the provisions of paragraph 1 , the allocation for technical assistance from a fund shall not exceed 10% of the total allocation of that fund to operational programmes in a member state under each category of region , where applicable , of the investment for growth and jobs goal . 1b . by derogation from article 60 and , technical assistance operations may be implemented outside the programme area , but within the union , provided that the operations are for the benefit of the operational programme , or , in the case of a technical assistance operational programme for the other programmes concerned . 1c . where the structural funds allocations referred to in paragraph 1 are used to support technical assistance operations relating to more than one category of region , the expenditure relating to the operations may be implemented under a priority axis combining different categories of region and attributed on a pro rata basis taking into account the allocation under each category of region as a share of the total allocation to the member state . 1d . by way of derogation from paragraph 1 , when the total amount of the funds allocated to a member state under the investment for growth and jobs goal is up to eur 1 billion , the amount allocated to technical assistance may increase up to the lower of 6% or eur 50 000 000 . 2 . technical assistance shall take the form of a mono - fund priority axis within an operational programme or of a specific operational programme , or both . deleted


### each of the funds may finance technical assistance operations eligible under any of the other funds . the amount of the funds allocated to technical assistance shall be limited to 4% of the total amount of the funds allocated to operational programmes under each category of region of the investment for growth and jobs goal . 2 . technical assistance shall take the form of a mono - fund priority axis within an operational programme or of a specific operational programme . 3 . the allocation for technical assistance from a fund shall not exceed 10% of the total allocation of that fund to operational programmes in a member state under each category of region of the investment for growth and jobs goal . ### the amount of the funds allocated to technical assistance shall be limited to 4% of the total amount of the funds allocated to operational programmes in a member state under each category of region of the investment for growth and jobs goal , and 4% of the cohesion fund allocated to operational programmes in a member state . 1a . without prejudice to the provisions of paragraph 1 , each fund may support technical assistance operations eligible under any of the other funds . the allocation for technical assistance from the erdf and the esf respectively shall not exceed 10% of the total allocation of each fund to operational programmes in a member state under each category of region of the investment for growth and jobs goal . 1b . by derogation from article 60 and , technical assistance operations may be implemented outside the programme area , but within the union , provided that the operations are for the benefit of the operational programme , or , in the case of a technical assistance operational programme for the other programmes concerned . 1c . where the funds are used to support technical assistance operations relating to more than one category of region , for the purposes of attributing the costs of the operations to technical assistance allocations for different categories of regions , a pro rata basis may be applied taking into account the allocation under each category of region as a share of the total allocation to the member state . 1d . by way of derogation from paragraph 1 , when the total amount of the funds allocated to a member state under the investment for growth and jobs goal is up to eur 1 billion , the percentage referred to in paragraph 1 shall be 6% but the total amount allocated to technical assistance shall not exceed eur 50 000 000 whichever is the lower . 2 . technical assistance shall take the form of a mono - fund priority axis within an operational programme or of a specific operational programme , or both . deleted


### the co - financing rate at the level of each priority axis of operational programmes under the investment for growth and jobs goal shall be no higher than : 85 % for the cohesion fund ; 85 % for the less developed regions of member states whose average gdp per capita for the period 2007 to 2009 was below 85 % of the eu - 27 average during the same period and for the outermost regions ; 80% for the less developed regions of member states other than those referred to in point eligible for the transitional regime of the cohesion fund on 1 january 2014 ; 75% for the less developed regions of member states other than those referred to in points and , and for all regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita is above 75% of the gdp average of the eu - 27 ; 60 % for the transition regions other than those referred to in point ; 50 % for the more developed regions other than those referred to in point . the co - financing rate at the level of each priority axis of operational programmes under the european territorial cooperation goal shall be no higher than 75% . 4 . the co - financing rate of the additional allocation in accordance with article 84 shall be no higher than 50% . the same co - financing rate shall apply to the additional allocation under article 4 of regulation no [ … ] / 2012 [ etc regulation ] . ### the co - financing rate at the level of each priority axis of operational programmes under the investment for growth and jobs goal shall be no higher than : 85 % for the cohesion fund ; 85 % for the less developed regions of member states , for the outermost regions including additional funding and for member states consisting of one single nuts level 2 region eligible for the transitional regime of the cohesion fund on 1 january 2014 ; 80 % for the transition regions and for regions which were eligible for funding under transitional support pursuant to article 8 of regulation no 1083 / 2006 ; deleted deleted 50 % for the more developed regions other than those referred to in point . the co - financing rate at the level of each priority axis of operational programmes under the european territorial cooperation goal shall be no higher than 85% . 4 . the co - financing rate of the additional allocation for nuts level 2 regions fulfilling the criteria laid down in article 2 of protocol no 6 to the treaty of accession of austria , finland and sweden will be not higher than 50% . deleted


### the co - financing rate at the level of each priority axis of operational programmes under the investment for growth and jobs goal shall be no higher than : 85 % for the cohesion fund ; 85 % for the less developed regions of member states whose average gdp per capita for the period 2007 to 2009 was below 85 % of the eu - 27 average during the same period and for the outermost regions ; 80% for the less developed regions of member states other than those referred to in point eligible for the transitional regime of the cohesion fund on 1 january 2014 ; 75% for the less developed regions of member states other than those referred to in points and , and for all regions whose gdp per capita for the 2007 - 2013 period was less than 75% of the average of the eu - 25 for the reference period but whose gdp per capita is above 75% of the gdp average of the eu - 27 ; 60 % for the transition regions other than those referred to in point ; 50 % for the more developed regions other than those referred to in point . the co - financing rate at the level of each priority axis of operational programmes under the european territorial cooperation goal shall be no higher than 75% . ### the co - financing rate at the level of each priority axis of operational programmes under the investment for growth and jobs goal shall be no higher than : 85 % for the cohesion fund ; 85 % for the less developed regions of member states and for the outermost regions including additional funding ; deleted deleted 75 % for the transition regions and for regions which were eligible for funding under transitional support pursuant to article 8 of regulation no 1083 / 2006 ; 50 % for the more developed regions other than those referred to in point . the co - financing rate at the level of each priority axis of operational programmes under the european territorial cooperation goal shall be no higher than 85% .


### the maximum co - financing rate under paragraph 3 at the level of a priority axis shall be increased by ten percentage points , where the whole of a priority axis is delivered through financial instruments , or through community - led local development . ### the maximum co - financing rate under paragraph 3 at the level of a priority axis shall be increased by ten percentage points , where 50 % of the resources that contribute to an investment priority are delivered through financial instruments , or through community - led local development .


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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