27.12.2006 EN Official Journal of the European Union L 371/1 
 I 
(Acts whose publication is obligatory) 
COMMISSION REGULATION (EC) No 1828/2006 
of 8 December 2006 
setting out rules for the impl ementation of Council Regula tion (EC) No 1083/2006 laying 
down general provisions on the European Regional Development Fund, the European 
Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the 
European Parliament and of the Council on the European Regional Development Fund 
THE COMMISSION OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty esta blishing the European Community, 
Having regard to Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down 
general provisions on the Eur opean Regional Development F und, the European Social Fund 
and the Cohesion Fund1, and in particular point (d) of Ar ticle 37(1), the third paragraph of 
Article 44, Articles 59(6), 60(b) and 66(3), point (c ) of Article 67(2), Articles 69(1) , 70(3), 
71(5), 72(2), 74(2) and 76(4) and the second subparagraph of Article 99(5) thereof, 
Having regard to Regulation (EC) No 1080/2006 of the European Parliament and of the 
Council of 5 July 2006 on the Eur opean Regional Development Fund2, and in particular the 
second subparagraph of Article 7(2) and th e second paragraph of Article 13 thereof, 
Whereas: (1) Regulation (EC) No 1083/2006 replaces Council Regulation (EC) No 1260/1999 of 21 
June 1999 laying down general provisions on the Structural Funds
3, and Regulation 
(EC) No 1080/2006 replaces Regulation (E C) No 1783/1999 of the European 
Parliament and of the Council of 12 July  1999 on the European Regional Development 
Fund4, both Regulations taking into account new developments in the field of 
Structural Funds. It is therefore appr opriate also to la y down new provisions 
implementing Regulations (EC) No 1080/2006 and (EC) No 1083/2006. 
                                                 
1 OJ L 210, 31.7.2006, p. 25. 
2 OJ L 210, 31.7.2006, p. 1. 
3 OJL 161, 26.6.1999, p. 1. Regulation as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2. 
2005, p.3). 
4 OJ L 213, 13.8.1999, p.1. 
L 371/2 EN Official Journal of the European Union 27.12.2006 
 (2) Experience has shown that citizens of th e European Union are insufficiently aware of 
the role played by the Community in funding programmes aimed at reinforcing 
economic competitiveness, creating jobs and strengthening internal cohesion. It is 
therefore appropriate to provide for the preparation of a communication plan which 
identifies in detail the information and publicity measures necessary to bridge this communication and information gap. For the same purpose, it is also necessary to identify the responsibilities and the roles that should be played by each of the actors 
involved. 
(3) In order to guarantee that info rmation on possible f unding opportunities is 
disseminated widely to all interested part ies and for the sake of transparency, the 
minimum content of the information measures  needed to inform potential beneficiaries 
about the financing opportunities offered jointly by the Community and the Member 
States through the Funds should be set out , including an obligation to publicise the 
steps that a potential benefi ciary should take to submit an  application for funding and 
the selection criteria that will be used. 
(4) In order to enhance transparency regarding use of the Funds, the list of beneficiaries, 
the names of the operations and the amount of  public funding allocated to operations 
should be published, electr onically or otherwise. 
(5) In order to ensure a better implementati on of the information measures and to allow a 
better exchange of information between the Member States and the Commission on 
the information and publicity strategies and results, contact persons responsible for the 
information and publicity measures should be designated and should participate in 
appropriate Community networks.  
(6) For the purposes of Articles 37 and 67 of Regulation (EC) No 1083/2006, it is 
necessary to lay down detailed  rules and categories to allow the Member States to 
submit to the Commission uniform informa tion on the programmed use of the Funds, 
as well as information on the cumulative allocation of the Funds by categories 
throughout the life of a programme, and to en able the Commission to inform the other 
Institutions and the citizens of the European Union in an  appropriate manner about the 
use of the Funds, including the achievement of  the targets set out in Article 9(3) of 
Regulation (EC) No 1083/2006.  
(7) With regard to Article 60 of Regulati on (EC) No 1083/2006 and in the light of the 
experience gained, it is necessary to la y down the obligations which the managing 
authorities should have with regard to be neficiaries in the phase leading to the 
selection and approval of the operations to be  funded, with regard to the aspects which 
the verifications of the expenditure declared  by the beneficiary should cover, including 
administrative verifications of the applica tions for reimbursemen t, and on-the-spot 
verifications of individual ope rations and with regard to the conditions to be observed 
when on-the-spot verifications ar e carried out on a sample basis. 
(8) It is also necessary to se t out in detail the information which should be included in the 
accounting records of operations and the information to be kept as data on implementation which the managing authorit ies should record, st ore and send to the 
Commission upon request. 
27.12.2006 EN Official Journal of the European Union L 371/3 
 (9) In order to ensure that expenditure under operational programmes can be properly 
audited, it is necessary to set out the criteria with which an audit trail should comply 
so as to be considered adequate.  
(10) The audit of operations is carried out unde r the responsibility of the audit authority. To 
ensure that the scope and effectiveness of those audits are adequate and that they are carried out according to the same standards in  all Member States, it is necessary to set 
out the conditions which those audits should fulfil.  
(11) Experience has shown that it is necessary to set out in detail the basis for the sampling 
of operations to be audited, wh ich the audit au thority should observe in establishing or 
approving the sampling method, including certain  technical criteria to be used for a 
random statistical sample and factors to be taken into account for a complementary sample. 
(12) In order to simplify and harmonise sta ndards for the preparati on and presentation of 
the audit strategy, the annual co ntrol report and the closure declarations for which the 
audit authority is responsi ble under Article 62 of Regula tion (EC) No 1083/2006, it is 
necessary to make detailed provision about  their content and specify the nature and 
quality of the information on which they rely. 
(13) In order to ensure the most effective application of Article 90 of Regulation (EC) No 
1083/2006 with regard to the avai lability of documents and the right of the Court of 
Auditors and the Commission to have access to all supporting documents regarding expenditure and audits, managing authorities  should ensure that information on the 
identity and location of the bodies holding the supporting documents is readily available and those documents should be readily supplied to  a minimum list of persons 
and bodies. For the same purpose, it is necessa ry to set out which data carriers can be 
considered as commonly accepted for the purpose of keeping such documents. To this end, the national authorities should lay down th e procedures necessary  to ensure that 
the documents kept are in conformity with th e originals, when this is relevant, and can 
be relied on for audit purposes. 
(14) In order to harmonise standards for the certification of expenditure and for the 
preparation of applications for payments , the content of such certificates and 
applications should be laid down and the na ture and quality of the information on 
which they rely specified. Detailed pro cedures should be set out for keeping, in 
accordance with Article 61(f) of Regul ation (EC) No 1083/2006, an account of 
amounts recoverable and of amounts withdrawn following cancellation of all or part of 
the contribution for an operation and for informing the Commission accordingly. 
(15) Under Article 71 of Regulation (EC) No 1083/2006, the Member States are, before the 
submission of the first interim application for payment or at least within twelve months of the approval of each operational programme, to submit to the Commission a 
description of the management  and control systems, a repor t setting out the results of 
an assessment of the systems set up and an opinion on their compliance with the provisions of that Regulation on manageme nt and control systems. Since those 
documents are among the principal elements on which the Commission relies, in the 
context of the shared management of the Co mmunity budget, to satisfy itself that the 
financial assistance concerned is used by the Member States in accordance with the applicable rules and principles necessary  for protecting the Community's financial 
L 371/4 EN Official Journal of the European Union 27.12.2006 
 interests, it is necessary to set out in detail the informa tion that such documents should 
contain and the basis for th e assessment and the opinion. 
(16) Operational programmes funded under th e European territorial  cooperation objective 
referred to in Article 3 of Regulation (EC) No 1083/2006 are pr esented by two or 
more Member States and have specific f eatures, which are laid  down in Regulation 
(EC) No 1080/2006. It is therefore appropria te to set out the specific information 
which the description of the management and control system for those programmes 
should contain. 
(17) Article 74 of Regulati on (EC) No 1083/2006 provides inter alia  that for operational 
programmes for which the total eligible public expenditure does not exceed EUR 750 
million and for which the level of Community co-financing does not exceed 40% of the total public expe nditure, a Member State may choos e to rely more on national 
bodies and rules for carrying out certain functions relate d to the control and audit 
requirements. It is therefore necessary to set out which verifications, which audits of 
operations and which obligations can be carried out and executed according to national rules and by national bodies. 
(18) As part of their management and contro l obligations Member States are required to 
report and monitor irregularities . Detailed rules to implement that requirement were 
laid down in Commission Regulation (E C) No 1681/94 of 11 July 1994 concerning 
irregularities and the recove ry of sums wrongly paid in connection with the financing 
of the structural policies and the organisati on of an information system in this field
5, 
and Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning 
irregularities and the recove ry of sums wrongly paid in connection with the financing 
of the Cohesion Fund and the organisation of  an information system in this field6. It is 
appropriate, for reasons of clarity and simp lification, to incorporate those rules into 
this Regulation. 
(19) Provision should be made for the Commi ssion to reimburse judicial costs when it 
requests a Member State to initiate or c ontinue legal proceedings with a view to 
recovering amounts unduly paid following an irregularity, and for it to be supplied 
with information enabling it to decide  on the apportionment of the loss from 
irrecoverable amounts under Article 70(2) of Regulation (EC) No 1083/2006. Regular 
contact should also be provided for betw een the Commission and the Member States 
on the subject of irregularities, for the use of the information supplied for making risk 
analyses and compiling reports, and for the provision of information to the relevant 
committees.  
(20) In order to limit the administrative burden imposed by the reporting system while 
safeguarding the necessary level of information, Memb er States should, without 
prejudice to the obligations ar ising directly from Article 61(f) of Regulation (EC) No 
1083/2006, not be obliged to report irregular ities involving amount s below a certain 
threshold unless the Commission expressly so requests. 
                                                 
5 OJ L 178, 12.7.1994, p. 43. Regulation as amended by Regulation (EC) No 2035/2005(OJ L 328, 
15.12.2005,p. 8) 
6 OJ L 191, 27.7.1994, p. 9. Regulation as amended by Regulation (EC) No 2168/2005 (OJ L 345, 
28.12.2005, p.15). 
27.12.2006 EN Official Journal of the European Union L 371/5 
 (21) In the light of Directive 95/46/EC of the European Parlia ment and of th e Council of 24 
October 1995 on the protection of individuals  with regard to the processing of 
personal data and on the free movement of such data7 and Regulation (EC) No 
45/2001 of the European Parliament and of  the Council of 18 De cember 2000 on the 
protection of individuals w ith regard to the processing of personal data by the 
Community institutions and bodies and on the free movement of such data8, it is 
necessary to provide, in re lation to the information and publicity measures and the 
audit work under this Regulat ion, that the Commission and the Member States should 
prevent any unauthorised disclosure of or access to personal data, and to specify the 
purpose for which the Commission and the Me mber States can process such data. 
(22) For reasons of legal certainty and of e qual treatment of all Member States, it is 
necessary to fix the rate applicable to the financial correction which the Commission may make when a Member State does not comp ly with its obligation to maintain in all 
the regions concerned during the programming period an agreed targ et level of public 
or equivalent structural expenditure. For reasons of simplification and proportionality, 
no financial correction should be  applied if the difference between the agreed target 
level and the level achieved is equal to or less than 3% of the ag reed target level ( de 
minimis  threshold); for the same reasons, when  the difference between the two levels 
is higher that 3% of the agreed target level,  the rate should be calculated by subtracting 
that de minimis  threshold. 
(23) The use of electr onic means for the exchange of information and financial data leads 
to simplification, increased efficiency and transparency and to savings in time. In 
order to exploit these advantages fully, while  preserving the security of exchanges, a 
common computer system shoul d be established as well as a list of documents of 
common interest to the Commission and the Me mber States. It is therefore necessary 
to specify the format each document should ha ve and to provide a detailed description 
of the information such documents shoul d contain. For the same reasons, it is 
necessary to specify how such a computer  system functions with regard to the 
identification of the party responsible for uploading the documents and any updates 
thereto.  
(24) In the framework of Di rective 1999/93/EC of the Eur opean Parliament and of the 
Council of 13 December 1999 on a Community  framework for electronic signatures
9, 
taking account of the level of security and confidentiality required for the financial management of the use of the Funds, of the state of the art and of a cost-benefit 
analysis, it is necessary to require the use of an electronic signature. 
(25) In order to ensure the quick deve lopment and proper functioning of the common 
computer system, the cost of its devel opment should be financed by the budget of 
European Communities under Article 45 of  Regulation (EC) No 1083/2006, and the 
costs of the interface with national, regiona l, and local computer systems should be 
eligible for a financial contribution from  the Funds under Article 46 of the same 
Regulation. 
                                                
 
7 OJ L 281, 23.11.1995, p. 31.Directive as amended by Regulation (EC) No 1882/2003 (OJ L 284, 
31.10.2003, p.1). 
8 OJ L 8, 12.1.2001, p.1. 
9 OJ L 13, 19.1.2000, p. 12. 
L 371/6 EN Official Journal of the European Union 27.12.2006 
 (26) Building on the experience of the 2000- 2006 programming period, it  is necessary to 
set out in detail the conditions which financ ial engineering instru ments should fulfil to 
be funded under an operational programme, it being understood that contributions to 
financial engineering instruments from the operational programme and other public 
sources, as well as the investments made by financial engineering instruments in 
individual enterprises, are subject to th e rules on State aid including the Community 
Guidelines on State aid to promote risk capital investments in small and medium- 
sized enterprises.10  
(27) It is necessary to adopt the list of criteria to be us ed for identifying the areas where 
expenditure on housing can be eligible for a contribution from the European Regional 
Development Fund under Article 7(2) of Re gulation (EC) No 1080/ 2006 and the list of 
eligible interventions. Given the diversity of  the situations prevailing in the Member 
States concerned, it is appropriate to establish a list of criteria for identifying the areas experiencing or threatened by physical de terioration and soci al exclusion where 
investment in housing may be eligible for co-f inancing. It is also a ppropriate to set out 
that, in the case of multi-family housi ng or housing designated for low-income 
households or people with special needs, th e interventions eligib le for co-financing 
should be those aimed at renovating the co mmon parts of multi-family residential 
buildings or at delivering m odern social housing of good qu ality through investing in 
the renovation and change of use of existi ng buildings owned by pub lic authorities or 
non-profit operators.  
(28) Article 56(4) of Regula tion (EC) No 1083/2006 provides that  rules on the e ligibility of 
expenditure are to be laid down at national level, subject to the exceptions provided in 
the specific regulations for each Fund. With regard to Article 13 of Regulation (EC) 
No 1080/2006, common rules on the eligibility of expenditure shou ld be laid down 
which are applicable to operational pr ogrammes under the European territorial 
cooperation objective in order to  ensure consistency betwee n the rules applicable to 
projects implemented in different Memb er States. Building upon experience with 
similar programmes in the programming pe riod 2000-2006, it is appropriate to lay 
down common rules for the categories of e xpenditure for which national rules are 
most likely to differ. In order to reduce th e administrative burden on beneficiaries and 
programme authorities, flat rates for overh eads should under certain conditions be 
eligible. 
(29) Regulations (EC) No 1681/94 and (EC) No 1831/94 as well as Commission 
Regulations (EC) No 1159/2000 of 30 May 2000 on information and publicity measures to be carried out by the Member  States concerning assistance from the 
Structural Funds
11, (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for 
the implementation of Council Regulation (E C) No 1260/1999 as regards eligibility of 
expenditure of operations co-f inanced by the Structural Funds12, (EC) No 438/2001 of 
2 March 2001 laying down detailed rule s for the implementation of Council 
Regulation (EC) No 1260/1999 as regards th e management and control systems for 
assistance granted under the Structural Funds13, (EC) No 448/2001 of 2 March 2001 
                                                 
10 OJ C 194, 18.8.2006, p. 2. 
11 OJ L 130, 31.5.2000, p. 30. 
12 OJ L 193, 29.7.2000, p. 39. Regulation as last amended by Regulation (EC) No 448/2004 (OJ L 72, 
11.3.2004, p. 66). 
13 OJ L 63, 3.3.2001, p. 21. Regulation as amended by Regulation (EC) No 2355/2002 (OJ L 351, 
28.12.2002, p. 42). 
27.12.2006 EN Official Journal of the European Union L 371/7 
 laying down detailed rules for the implem entation of Council Regulation (EC) No 
1260/1999 as regards the procedure for making financial corrections to assistance 
granted under the Structural Funds14, (EC) No 1386/2002 of 29 July 2002 laying down 
detailed rules for the implementation of  Council Regulation (EC) No 1164/94 as 
regards the management and control systems for assistance granted from the Cohesion 
Fund and the procedure for making financial corrections15, (EC) No 16/2003 of 6 
January 2003 laying down special detailed rules for implementing Council Regulation 
(EC) No 1164/94 as regards eligibility of e xpenditure in the context of measures part-
financed by the Cohesion Fund16 and (EC) No 621/2004 of 1 April 2004 laying down 
rules for implementing Council Regulation (EC) No 1164/94 as regards information 
and publicity measures concerning th e activities of the Cohesion Fund17 should be 
repealed. 
(30) The measures provided for in this Regulat ion are in accordance with the opinion of the 
Coordination Committee of the Funds,  
                                                 
14 OJ L 64, 6.3.2001, p. 13. 
15 OJ L 201, 31.7.2002, p. 5. 
16 OJ L 2, 7.1.2003, p. 7. 
17 OJ L 98, 2.4.2004, p. 22. 
L 371/8 EN Official Journal of the European Union 27.12.2006 
 HAS ADOPTED THIS REGULATION: 
. TABLE OF CONTENTS 
CHAPTER I INTRODUCTION ........................................................................................... 11 
Article 1 General Provisions ................................................................................................... . 11 
CHAPTER II IMPLEMENTING PROVISIONS OF REGULATION (EC) NO 
1083/2006 ................................................................................................................... 11 
Section 1 Information and publicity ..................................................................................... 11 
Article 2 Preparation of the communication plan .................................................................... 11 
Article 3 Examination of compatib ility of the communication plan........................................ 12 
Article 4 Implementation and monito ring of the communication plan.................................... 12 
Article 5 Information measures for potential beneficiaries...................................................... 13 
Article 6 Information measures for beneficiaries..................................................................... 14 Article 7 Responsibilities of the managing au thority relating to information and publicity 
measures for the public .............................................................................................. 14 
Article 8 Responsibilities of be neficiaries relating to inform ation and publicity measures for 
the public.................................................................................................................... 1 5 
Article 9 Technical characteristics of informa tion and publicity measures for the operation . 16 
Article 10 Network and exchange of experience ..................................................................... 16 Section 2 Information on use of the Funds .......................................................................... 16 
Article 11 Indicative breakdow n of use of the Funds .............................................................. 17 
Section 3 Management and control systems ........................................................................ 18 
Article 12 Intermediate bodies ................................................................................................. 18 
Article 13 Managing authority ................................................................................................. 1 8 
Article 14 Accounting records ................................................................................................. 1 9 
Article 15 Audit trail ......................................................................................................... ....... 19 
Article 16 Audits of operations ................................................................................................ 20 
Article 17 Sampling ............................................................................................................ ..... 20 
Article 18 Documents presented by the audit authority........................................................... 21 Article 19 Availability of documents....................................................................................... 22 Article 20 Documents submitted by the certifying authority................................................... 23 Article 21 Description of manage ment and control systems.................................................... 24 
27.12.2006 EN Official Journal of the European Union L 371/9 
 Article 22 Information concer ning the managing authority, the certifying au thority and 
intermediate bodies .................................................................................................... 24 
Article 23 Information concerni ng the audit authority and bo dies carrying out audits ........... 25 
Article 24 Description of the management and control systems of the European territorial 
cooperation objective ................................................................................................. 25 
Article 25 Assessment of management and control systems ................................................... 26 Article 26 Derogations concerning operationa l programmes referred to in Article 74 of 
Regulation (EC) No 1083/2006 ................................................................................. 26 
Section 4 Irregularities ........................................................................................................... 27 
Article 27 Definitions......................................................................................................... ...... 27 
Article 28 Initial repor ting - derogations.................................................................................. 27 
Article 29 Urgent cases ........................................................................................................ .... 29 
Article 30 Reporting of follow-up - Non-recovery .................................................................. 29 Article 31 Electronic transmission ........................................................................................... 30  
Article 32 Reimbursement of judicial costs ............................................................................. 31 Article 33 Contacts with Member States.................................................................................. 31 Article 34 Use of information .................................................................................................. 31 
Article 35 Provision of information to Committees................................................................. 31 Article 36 Irregularities under the reporting threshold............................................................. 32 
Section 5 Personal data .......................................................................................................... 32 
Article 37 Protection of personal data...................................................................................... 32 Section 6 Financial correction fo r non-respect of additionality ......................................... 33 
Article 38 Rates of financial correction ................................................................................... 33 Section 7 Electronic exchange of data .................................................................................. 34 
Article 39 Computer system for data exchange ....................................................................... 34 Article 40 Content of computer system for data exchange ...................................................... 34 
Article 41 Functioning of computer system for data exchange ............................................... 35 Article 42 Transmission of data through the computer system for data exchange .................. 36 Section 8 Financial engineering instruments ....................................................................... 37 
Article 43 General provisions applicable to all financial engineering instruments ................. 37 
Article 44 Additional provisions applicable to holding funds ................................................. 39 Article 45 Additional provisions applicable to financial engineering instruments other than 
holding funds and urban development funds ............................................................. 40 
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 Article 46 Additional provisions applicable to urban development funds............................... 40 
CHAPTER III IMPLEMENTING PROVISIO NS OF REGULATION (EC) NO 
1080/2006 ................................................................................................................... 41 
Section 1 Eligibility of Housing ............................................................................................. 41 
Article 47 Interventions in  the field of housing ....................................................................... 41 
Section 2 Rules of eligibility applicable to  operational programmes for the European 
territorial coopera tion objective ............................................................................. 42 
Article 48 Rules on Eligibility of Expenditure......................................................................... 42 Article 49 Financial charges and guarantee costs .................................................................... 42 Article 50 Expenditure by public  authorities relati ng to the implementa tion of operations .... 43 
Article 51 In-kind contributions............................................................................................... 43 
Article 52 Overheads........................................................................................................... ..... 44 
Article 53 Depreciation ........................................................................................................ .... 44 
CHAPTER IV FINAL PROVISIONS .................................................................................. 44 
Article 54 Repeal.............................................................................................................. ........ 44 
Article 55 Entry into force .................................................................................................... ... 45  
27.12.2006 EN Official Journal of the European Union L 371/11 
 CHAPTER I 
INTRODUCTION 
Article 1 
Subject matter 
This Regulation lays down rules for the im plementation of Regula tion (EC) No 1083/2006 
and Regulation (EC) No 1080/2006 as regards the following: 
(a) information and publicity;  (b) information on use of the Funds; (c) management and control systems; (d) irregularities; (e) personal data; (f) financial corrections for non-respect of additionality; 
(g) electronic exchange of data; (h) financial engineering instruments; (i) eligibility of housing;  (j) eligibility of operational programmes for the European territorial cooperation 
objective as referred to in Article 3(2)(c) of Regulation (EC) No 1083/2006. 
. 
CHAPTER II 
PROVISIONS IMPLEMENTING REGULATION (EC) NO 1083/2006 
Section 1 
Information and publicity 
Article 2 
Preparation of the communication plan 
1. A communication plan, as well as any majo r amendments to it, shall be drawn up by 
the managing authority for the operational pr ogramme for which it is responsible or 
by the Member State to cover several or all operational programmes co-financed by 
the European Regional Development Fund (E RDF), the European Social Fund (ESF) 
or the Cohesion Fund. 
2. The communication plan shall include at least the following: 
 
L 371/12 EN Official Journal of the European Union 27.12.2006 
 (a) the aims and target groups;  
 (b) the strategy and content of the inform ation and publicity measures to be taken 
by the Member State or the managing author ity, aimed at potenti al beneficiaries, 
beneficiaries and the public, having rega rd to the added va lue of Community 
assistance at national, re gional and local level;  
 (c) the indicative budget for implementation of the plan;  (d) the administrative departments or bodi es responsible for implementation of the 
information and publicity measures;   (e) an indication of how the informati on and publicity measures are to be 
evaluated in terms of visibi lity and awareness of opera tional programmes and of the 
role played by the Community.  
Article 3 
Examination of compatibility  of the communication plan 
The Member State or the managing authority shall submit the communication plan to the 
Commission within four months  of the date of adoption of  the operational programme or, 
where the communication plan covers two or mo re operational programmes, of the date of 
adoption of the last of these operational programmes.  
In the absence of observations made by the Comm ission within two months of receipt of the 
communication plan, the plan shall be d eemed to comply with Article 2(2).  
If the Commission sends observations within two months of receipt of the communication 
plan, the Member State or the managing authority shall within two months send a revised communication plan to the Commission.  
In the absence of further observations by the Commission within two months of submission of 
a revised communication plan, it shall be cons idered that the communication plan may be 
implemented. 
The Member State or the managing authority shall commence the information and publicity 
activities provided for in Articles 5, 6 and 7, wh ere relevant, even in the absence of the final 
version of the communication plan.  
Article 4 
Implementation and monitoring of the communication plan 
1. The managing authority shall inform the monitoring committee for each operational 
programme of the following:    
(a) the communication plan and pr ogress in its implementation; 
 
(b) information and publicit y measures carried out;  
27.12.2006 EN Official Journal of the European Union L 371/13 
 (c) the means of communication used.  
The managing authority shall provide the monitoring committee with examples of 
such measures. 
2. The annual reports and the final repor t on implementation of an operational 
programme, referred to in Article 67 of Regulation (EC) No 1083/2006, shall include:  
(a) examples of information and publicit y measures for the operational programme 
carried out when implementing the communication plan;  
(b) the arrangements for the information and publicity measur es referred to in 
point (d) of Article 7(2) including, where applicable, the electronic address at 
which such data may be found;  
(c) the content of any major amen dments to the communication plan. 
The annual implementation report for the year 2010 and the final implementation 
report shall contain a chapter assessing th e results of the information and publicity 
measures in terms of visibi lity and awareness of opera tional programmes and of the 
role played by the Community, as provide d for in point (e) of Article 2(2). 
3. The means used for implementing, mon itoring and evaluati ng the communication 
plan shall be proportional to the informa tion and publicity measures identified in the 
communication plan.  
Article 5 
Information measures for potential beneficiaries 
1. The managing authority shal l, in accordance with the communication plan, ensure 
that the operational programme is disseminate d widely, with details of the financial 
contributions from the Funds concerned, and th at it is made available to all interested 
parties. 
It shall in addition ensure that information on the financing opportunities offered by 
joint assistance from the Community and the Member State through the operational 
programme is disseminated as widely as possible. 
2. The managing authority shall provide potenti al beneficiaries with  clear and detailed 
information on at least the following:   (a) the conditions of eligibility to be met in order to qualify for financing under an 
operational programme;   (b) a description of the procedures for examining applications for funding and of 
the time periods involved;   (c) the criteria for selecting th e operations to be financed;  
 (d) the contacts at national, regional or local level who can pr ovide information on 
the operational programmes.  
L 371/14 EN Official Journal of the European Union 27.12.2006 
  
In addition, the managing authority sha ll inform potential beneficiaries of the 
publication provided for in poi nt (d) of Article 7(2).  
3. The managing authority shall involve in  information and publicity measures, in 
accordance with national laws and practices, at  least one of the following bodies that 
can widely disseminate the information listed in paragraph 2:   (a) national, regional and local aut horities and development agencies;  
 (b) trade and professi onal associations;  
 (c) economic and social partners;   (d) non-governmental organisations;   (e) organisations representing business;   (f) information centres on Europe as we ll as Commission representations in the 
Member States;   (g) educational institutions. 
Article 6 
Information measures for beneficiaries 
The managing authority shall inform beneficiar ies that acceptance of  funding is also an 
acceptance of their inclusion in the list of bene ficiaries published in accordance with point (d) 
of Article 7(2).  
Article 7 
Responsibilities of the managing authority relati ng to information and pu blicity measures for 
the public 
1. The managing authority shall ensure that the information and publicity measures are 
implemented in accordance with the communication plan and that they aim at the widest possible media coverage using va rious forms and met hods of communication 
at the appropriate territorial level. 
2. The managing authority shall be responsible  for organising at least the following 
information and publicity measures: 
(a) a major information activity publicising the launch of an operational 
programme, even in the absence of th e final version of the communication 
plan; 
(b) at least one major information activity a year, as set out in the communication 
plan, presenting the achievements of the operational programme(s) including, 
where relevant, major projects;  
27.12.2006 EN Official Journal of the European Union L 371/15 
 (c) flying the flag of the European Union for one week starting 9 May, in front of 
the premises of each managing authority; 
(d) the publication, electronically or otherw ise, of the list of beneficiaries, the 
names of the operations and the amount of public funding allocated to the 
operations. 
Participants in an operation of  the ESF shall not be named. 
Article 8 
Responsibilities of beneficiaries relating to information and publicity me asures for the public 
1. The beneficiary shall be responsible for informing the public, by means of the 
measures laid down in paragraphs 2, 3 a nd 4, about the assistance obtained from the 
Funds. 
2. The beneficiary shall put up a permanent e xplanatory plaque that  is visible and of 
significant size no later than six months after completion of an operation that fulfils the following conditions:   (a) the total public contribution to the operation exceeds EUR 500 000;  
 (b) the operation consists in the purchase of a physical objec t or in the financing of 
infrastructure or of construction operations.  
 The plaque shall state the type and na me of the operation, in addition to the 
information referred to in Article 9. That information shall take up at least 25% of 
the plaque.  
3. The beneficiary shall, during the implem entation of the operati on, put up a billboard 
at the site of each operation which fulfils the following conditions:   (a) the total public contribution to the operation exceeds EUR 500 000;  
 (b) the operation consists in the financ ing of infrastructure or of construction 
operations.   The information referred to in Article 9 shall take up at least 25% of the billboard.  When the operation is completed, the bill board shall be replaced by the permanent 
explanatory plaque referr ed to in paragraph 2. 
4. Where an operation receives funding unde r an operational programme co-financed 
by the ESF and, in appropriate cases, wh ere an operation receives funding under the 
ERDF or the Cohesion Fund, th e beneficiary shall ensure th at those taking part in the 
operation have been informed of that funding.   The beneficiary shall provide clear notice to the effect that the operation being 
implemented has been selected under an operational programme co-financed by the 
ESF, the ERDF or the Cohesion Fund.  
 
L 371/16 EN Official Journal of the European Union 27.12.2006 
 Any document, including any attendance or othe r certificate, concerning such an 
operation shall include a statement to the effect that the opera tional programme was 
co-financed by the ESF or, where appropr iate, the ERDF or the Cohesion Fund. 
Article 9 
Technical characteristics of  information and publicity me asures for the operation 
All information and publicity measures aimed at beneficiaries, potential  beneficiaries and the 
public shall include the following:  
(a) the emblem of the European Union, in accordance with the graphic standards 
set out in Annex I, and refere nce to the European Union; 
(b) reference to the Fund concerned:  
(a) for the ERDF: “European Regional Development Fund”;  (b) for the Cohesion Fund: “Cohesion Fund”;  (c) for the ESF: "European Social Fund”;  
(c) a statement chosen by the managing au thority, highlighting the added value of 
the intervention of the Community, and pr eferably “Investing in your future”. 
 
For small promotional objects, poi nts (b) and (c) shall not apply. 
Article 10 
Network and exchange of experience 
1. Each managing authority shal l designate the contact pers ons to be responsible for 
information and publicity and shall inform  the Commission accordingly. In addition, 
Member States may designate a singl e contact person for all operational 
programmes. 
2. Community networks comprising the pers ons designated under paragraph 1 may be 
set up to ensure exchanges of good practice,  including the results of implementation 
of the communication plan, and exchange s of experience in implementing the 
information and publicity m easures under this Section. 
3. Exchanges of experience in the field of  information and pub licity may be supported 
through technical assistance under Articl e 45 of Regulation (EC) No 1083/2006. 
. 
Section 2 
Information on use of the Funds 
. 
27.12.2006 EN Official Journal of the European Union L 371/17 
 Article 11 
Indicative breakdown of use of the Funds 
1. Member States shall submit to the Co mmission the indicative breakdown by category 
of the programmed use of the Funds at operational programme  level, as referred to in 
point (d) of Article 37(1) of Regulati on (EC) No 1083/2006 and Article 12(5) of 
Regulation (EC) No 1080/2006, in accordance with Parts A and B of Annex II to this 
Regulation. 
2. The annual and final implementation reports  referred to in Article 67 of Regulation 
(EC) No 1083/2006 shall contain updated in formation at operational programme 
level on the cumulative allocation of the Funds by categories, as from the start of the 
operational programme, to the operations selected under the operational programme, 
presented for each combination of codes, in accordance with Part s A and C of Annex 
II to this Regulation. 
3. The data provided by Member States under paragraphs 1 and 2 sh all be used by the 
Commission only for information purposes. 
. 
L 371/18 EN Official Journal of the European Union 27.12.2006 
 Section 3 
Management and control systems 
. 
Article 12 
Intermediate bodies 
Where one or more of the tasks of a managing authority or certifying authority are performed 
by an intermediate body, the rele vant arrangements shall be fo rmally recorded in writing. 
The provisions of this Regulation concerning th e managing authority a nd certifying authority 
shall apply to the intermediate body. 
Article 13 
Managing authority 
1. For the purposes of the selection and a pproval of operations under Article 60(a) of 
Regulation (EC) No 1083/2006, the managi ng authority shall ensure that 
beneficiaries are informed of the speci fic conditions concerning the products or 
services to be delivered under the operati on, the financing plan, the time-limit for 
execution and the financial and other info rmation to be kept and communicated.  
 It shall satisfy itself that the beneficiar y has the capacity to fulfil these conditions 
before the approval decision is taken.  
2. The verifications to be carried out by the managing authority under Article 60(b) of 
Regulation (EC) No 1083/2006 shall cover admi nistrative, financia l, technical and 
physical aspects of opera tions, as appropriate.  
 Verifications shall ensure that  the expenditure declared is  real, that the products or 
services have been delivered in accord ance with the approval decision, that the 
applications for reimbursement by the benefi ciary are correct and that the operations 
and expenditure comply with Community and national rules. They shall include 
procedures to avoid double-financing of  expenditure with other Community or 
national schemes and with other programming periods.   Verifications shall include the following procedures:   (a) administrative verifications in respec t of each application for reimbursement 
by beneficiaries;   (b) on-the-spot verifications  of individual operations. 
3. Where on-the-spot verifications under point  (b) of paragraph 2 are carried out on a 
sample basis for an operational program me, the managing authority shall keep 
records describing and justifying the samp ling method and identifying the operations 
or transactions select ed for verification.  
27.12.2006 EN Official Journal of the European Union L 371/19 
 The managing authority shall determine the size of the sample in order to achieve 
reasonable assurance as to the legality a nd regularity of the underlying transactions, 
having regard to the level of risk identifie d by the managing authority for the type of 
beneficiaries and operations concerned. It  shall review the sampling method each 
year.  
4. The managing authority shal l establish written standard s and procedures for the 
verifications carried out under paragra ph 2 and shall keep records for each 
verification, stating the work  performed, the date and the results of the verification, 
and the measures taken in respec t of irregularities detected. 
5. Where the managing authority is al so a beneficiary under the operational 
programme, arrangements for the verifications  referred to in paragraphs 2, 3 and 4 
shall ensure adequate separation of f unctions in accordance with point (b) of 
Article 58 of Regulation (EC) No 1083/2006. 
Article 14 
Accounting records  
1. The accounting records of operations and th e data on implementation referred to in 
Article 60(c) of Regulation (EC) No 1083/ 2006 shall include the information set out 
in Annex III to this Regulation.   The managing, certifying and au dit authorities and the bodies referred to in Article 
62(3) of Regulation (EC) No 1083/2006 shall have access to that information. 
2. At the written request of the Commissi on, the Member State shall provide the 
Commission with the information referred to in paragraph 1 within fifteen working days of receipt of the request, or any othe r agreed period, for the purpose of carrying 
out documentary and on-the-spot checks. 
Article 15 
Audit trail 
For the purposes of Article 60(f) of Regulatio n (EC) No 1083/2006, an audit trail shall be 
considered adequate where, for the operational programme concerned, it complies with the following criteria:   (a) it permits the aggregate amounts certified to  the Commission to be reconciled with the 
detailed accounting records and supporting do cuments held by the certifying authority, 
managing authority, intermediate bodies and bene ficiaries as regards op erations co-financed 
under the operational programme;   (b) it permits verification of payment of th e public contribution to  the beneficiary;  
 (c) it permits verification of application of the selection criteria established by the monitoring committee for the operational programme;   (d) it contains in respect of each operation, as appropriate, the technica l specifications and 
L 371/20 EN Official Journal of the European Union 27.12.2006 
 financing plan, documents concerning the gr ant approval, documents relating to public 
procurement procedures, progress reports and re ports on verifications an d audits carried out. 
Article 16 
Audits of operations 
1. The audits referred to in point (b) of Article 62(1) of Regulation (EC) No 1083/2006 
shall be carried out each twelve-month period from 1 July 2008 on a sample of 
operations selected by a method established or approved by the audit authority in 
accordance with Article 17 of this Regulation.  
The audits shall be carried out on-the-spot  on the basis of documentation and records 
held by the beneficiary. 
2. The audits shall verify that the following conditions are fulfilled:  
 (a) the operation meets the selection criteria for the operational programme, has been implemented in accordance with the approval decision and fulfils any 
applicable conditions concerning its functionality and use or the objectives to be 
attained;   (b) the expenditure declared corresponds to the accounting records and supporting documents held by the beneficiary;   (c) the expenditure declared by the benefi ciary is in compliance with Community 
and national rules;   (d) the public contribution has been paid to the beneficiary in accordance with 
Article 80 of Regulation (EC) No 1083/2006. 
3. Where problems detected appear to be system ic in nature and therefore entail a risk 
for other operations under the operati onal programme, the audit authority shall 
ensure that further examination is carri ed out, including additional audits where 
necessary, to establish the scale of such  problems. The necessary preventive and 
corrective action shall be taken by the relevant authorities. 
4. Only expenditure falling within the scope  of an audit carried  out under paragraph 1 
shall be counted towards the amount of expenditure audited, for the purposes of 
reporting in the tables in point 9 of Annex VI and point 9 of Annex VIII. 
Article 17 
Sampling 
1. The sample of operations to be audited each year shall in the first instance be based 
on a random statistical sampling method as  set out in paragraphs 2, 3 and 4. 
Additional operations may be selected as a complementary sample as set out in paragraphs 5 and 6. 
2. The method used to select the sample and to draw conclusions from the results shall 
take account of internationa lly accepted audit standards and be documented. Having 
regard to the amount of expenditure, the number and type of operations and other 
27.12.2006 EN Official Journal of the European Union L 371/21 
 relevant factors, the audit authority shall determine the appropriate statistical 
sampling method to apply. The technical parameters of the sample shall be 
determined in accordance with Annex IV.  
3. The sample to be audited each twelve-m onth period shall be selected from those 
operations for which, during the year preced ing the year in which the annual control 
report under Article 18(2) is communicated  to the Commission, expenditure has been 
declared to the Commission for the operati onal programme or, where appropriate, for 
the operational programmes covered by a co mmon management and control system. 
For the first twelve-month period, the a udit authority may decide to group the 
operations for which expenditure has been  declared to the Commission in 2007 and 
2008 as a basis for the selection of  the operations to be audited.  
4. The audit authority shall draw conclusions on the basis of the re sults of the audits 
relating to expenditure declared to the Commission during the year referred to in 
paragraph 3 and communicate them to the Commission in the annual control report. 
In operational programmes for which the proj ected error rate is above the materiality 
level, the audit authority shall analyse its significance and take the necessary actions, including making appropriate recommendati ons, which will be communicated in the 
annual control report. 
5. The audit authority shall regularly re view the coverage provided by the random 
sample, having regard in particular to the need to have sufficient audit assurance for 
the declarations to be provided at part ial and final closure for each operational 
programme. 
It shall decide on the basis of  professional judgment whether it is necessary to audit a 
complementary sample of additional operati ons in order to take account of specific 
risk factors identified and to guarantee for each programme suffi cient coverage of 
different types of operation, beneficiaries,  intermediate bodies and priority axes. 
6. The audit authority shall draw conclusions on  the basis of the resu lts of the audits of 
the complementary sample and communicate them to the Commission in the annual control report. 
Where the number of detected irregularities  is high or where systemic irregularities 
have been detected, the audit authority sh all analyse the significance thereof and take 
the necessary actions, including making a ppropriate recommendations, which shall 
be communicated in the annual control report. 
The results of the audits on the complementary sample shall be analysed separately 
from those of the random sample. In par ticular, irregularities detected in the 
complementary sample shall not be taken into account when the error rate of the 
random sample is calculated. 
Article 18 
Documents presented by the audit authority 
1. The audit strategy referred to in point (c) of Article 62(1) of Regulation (EC) 
No 1083/2006 shall be established in accordance  with the model in Annex V to this 
L 371/22 EN Official Journal of the European Union 27.12.2006 
 Regulation. It shall be u pdated and reviewed annually and, if necessary, during the 
course of the year. 
2. The annual control report and the opinion re ferred to in point (d) of Article 62(1) of 
Regulation (EC) No 1083/2006 sha ll be based on the systems audits and audits of 
operations carried out under poi nts (a) and (b) of Article 62 (1) of that Regulation in 
accordance with the audit strategy and sha ll be drawn up in accordance with the 
models set out in Annexes VI and VII to this Regulation.  
 For operational programmes under the European  territorial cooperation objective, the 
annual control report and the opinion shall c over all the Member States concerned in 
the programme.  
3. The closure declaration referred to in poi nt (e) of Article 62(1 ) of Regulation (EC) 
No 1083/2006 shall be based on  all the audit work carri ed out by, or under the 
responsibility of, the audit authority in  accordance with the audit strategy. The 
closure declaration and final control report shall be drawn up in accordance with the 
model set out in Annex V III to this Regulation.  
 For operational programmes under the Europe an territorial co-operation objective, 
the closure declaration and final control report shall cover all the Member States 
concerned in the programme. 
4. If there is a limitation in the scope of examination or if th e level of irregular 
expenditure detected does not allow the pr ovision of an unqualified opinion for the 
annual opinion referred to in point (d) of  Article 62(1) of Regulation (EC) No 
1083/2006 or in the closure declaration referred  to in point (e) of that Article, the 
audit authority shall give the reasons and estimate the scale of the problem and its financial impact. 
5. In the event of partial closure of an operational programme, the declaration relating 
to the legality and regularity of the transactions covered by the statement of expenditure referred to in Article 88 of Regulation (EC) No 1083/2006 shall be 
drawn up by the audit authority in accordance  with the model in Annex IX to this 
Regulation and submitted with the opinion referr ed to in point (d)(ii) of Article 62(1) 
of Regulation (EC) No 1083/2006. 
Article 19 
Availability of documents 
1. For the purposes of Article 90 of Re gulation (EC) No 1083/2006, the managing 
authority shall ensure that a record is available of the identity and location of bodies 
holding the supporting documents relating to expenditure and audits, which includes 
all documents required for an adequate audit trail. 
2. The managing authority shall ensure that the documents referred to in paragraph 1 
are made available for inspection by, and ex tracts or copies th ereof are supplied to, 
persons and bodies entitled thereto, includi ng at least authorised staff of the 
managing authority, certifying authority, inte rmediate bodies and audit authority and 
the bodies referred to in Article 62( 3) of Regulation (EC) No 1083/2006, and 
authorised officials of the Community and their authorised representatives. 
27.12.2006 EN Official Journal of the European Union L 371/23 
 3. The managing authority shall keep information necessary for the purposes of 
evaluation and reportin g, including the information re ferred to in Article 14, in 
relation to operations referred to in Ar ticle 90(2) of Regulat ion (EC) No 1083/2006 
for the whole of the period referred to in paragraph (1)(a) of that Article. 
4. The following at least shall be consid ered commonly accepted data carriers as 
referred to in Article 90 of Regulation (EC) No 1083/2006:  
 (a) photocopies of original documents;   (b) microfiches of original documents;   (c) electronic versions of original documents;   (d) documents existing in electronic version only. 
5. The procedure for certification of conf ormity of documents held on commonly 
accepted data carriers with the original document shall be laid down by the national authorities and shall ensure that the ve rsions held comply with national legal 
requirements and can be relied on for audit purposes.  
6. Where documents exist in electronic versi on only, the computer systems used must 
meet accepted security standards that ensure  that the documents held comply with 
national legal requirements and can  be relied on for audit purposes. 
Article 20 
Documents submitted by the certifying authority 
1. Certified statements of expenditure a nd payment applications referred to in 
Article 61(a) of Regulation (EC) No 1083/ 2006 shall be drawn up in the format in 
Annex X to this Regulation and transmitted to the Commission. 
2. By 31 March each year as from 2008, the certifying authority shall send to the 
Commission a statement, in the format in A nnex XI, identifying for each priority axis 
of the operational programme:   (a) the amounts withdrawn from statemen ts of expenditure submitted during the 
preceding year following cancellation of all or  part of the public contribution for an 
operation;   (b) the amounts recovered which have been deducted from those statements of expenditure;   (c) a statement of amounts to be recovere d as at 31 December of the preceding 
year, classified by the year in wh ich recovery orders were issued. 
3. In order to proceed to th e partial closure of an oper ational programme, the certifying 
authority shall send to the Commission a st atement of expenditu re referred to in 
Article 88 of Regulation (EC) No 1083/2006 in  the format set out in Annex XIV to 
this Regulation. 
L 371/24 EN Official Journal of the European Union 27.12.2006 
 Article 21 
Description of management and control systems 
1. The description of the management and control systems for operational programmes 
referred to in Article 71(1) of Regulation (EC)  No 1083/2006 shall contain 
information on the matters referred to in Ar ticle 58 of that Regul ation in respect of 
each operational programme, and the information set out in Articles 22, 23, and, where applicable, Article 24 of this Regulation. 
That information shall be submitted in acco rdance with the model set out in Annex 
XII. 
2. The description of the management and control systems of operational programmes 
under the European territorial cooperation objective shall be provided by the Member 
State on whose territory the managing authority is located. 
Article 22 
Information concerning the managing authority,  the certifying author ity and intermediate 
bodies 
As regards the managing authority, the certif ying authority and each intermediate body, the 
Member State shall provide to the Co mmission the following information:  
 (a) a description of the ta sks entrusted to them;  
 (b) the organisation chart of each of them, a de scription of the alloca tion of tasks between 
or within their departments, and the indicative number of posts allocated;  
 (c) the procedures for select ing and approving operations;  
 (d) the procedures by which beneficiaries' a pplications for reimbursement are received, 
verified and validated, and in particular the rules and procedur es laid down for verification 
purposes in Article 13, and the pr ocedures by which payments to  beneficiaries are authorised, 
executed and entered in the accounts;   (e) the procedures by which statements of  expenditure are drawn up, certified and 
submitted to the Commission;   (f) reference to the written procedures estab lished for the purposes of  points (c), (d) and 
(e);   (g) eligibility rules laid down by the Memb er State and applicable to the operational 
programme;   (h) the system for keeping the detailed acc ounting records of operations and data on 
implementation referred to in Articl e 14(1), under the operational programme. 
27.12.2006 EN Official Journal of the European Union L 371/25 
 Article 23 
Information concerning the audit aut hority and bodies carrying out audits 
As regards the audit authority and the bodies re ferred to in Article 62(3) of Regulation (EC) 
No 1083/2006, the Member State shall provide to  the Commission the following information:
  (a) a description of their respective tasks and their inter-relati onship, including, where 
applicable, the relation with the coordination bo dy referred to in Articl e 73(1) of Regulation 
(EC) No 1083/2006;   (b) the organisation chart of the audit aut hority and of each of the bodies involved in 
carrying out audits concerning the operational programme, describing how their independence 
is ensured, the indicative number of posts al located and the qualifica tions or experience 
required;   (c) the procedures for monitoring the implem entation of recommendations and corrective 
measures resulting from audit reports;   (d) the procedures, where appropriate, for th e supervision by the a udit authority of the 
work of bodies involved in carrying out a udits concerning the operational programme;  
 (e) the procedures for the preparation of the annual control report and closure 
declarations. 
Article 24 
Description of the management and control sy stems of the European territorial cooperation 
objective 
In addition to the information set out in Ar ticles 21, 22 and 23, th e description of the 
management and control system shall include the arrangements agreed between the Member 
States for the following purposes:   (a) to provide the managing authority with access to all the information which it requires 
to discharge its responsibilities under Article 60 of Regulation (EC) No 1083/2006 and 
Article 15 of Regulation (EC) No 1080/2006;   (b) to provide the certifying authority with access to all the information which it requires 
to discharge its responsib ilities under Article 61 of Re gulation (EC) No 1083/2006;  
 (c) to provide the audit authority with access to  all the information which it requires to 
discharge its responsibilitie s under Article 62 of Regul ation (EC) No 1083/2006 and 
Article 14(2) of Regulation (EC) No 1080/2006;   (d) to ensure compliance by the Member Stat es with their obligations as regards the 
recovery of amounts unduly paid as set out  in Article 17(2) of Regulation (EC) 
No 1080/2006; 
  
(e) to ensure the legality an d regularity of expenditure pa id outside the Community and 
included in the statement of expenditure, where the Member  States taking part in a 
programme avail themselves of the flexibility  allowed by Article 21(3) of Regulation (EC) 
L 371/26 EN Official Journal of the European Union 27.12.2006 
 No 1080/2006, in order to allow the managing aut hority, the certifying au thority and the audit 
authority to exercise their res ponsibilities as regards expenditure  paid in third countries and 
the arrangements for recovering amounts undul y paid relating to irregularities. 
Article 25 
Assessment of management and control systems 
The report referred to in Artic le 71(2) of Regulation (EC) No 1083/2006 shall be based on an 
examination of the systems description, of rele vant documents concerning the systems and of 
the system for keeping accounting records and data on implementation of operations, and on interviews with the staff in the main bodies considered impor tant by the audi t authority or 
other body responsible for the report in order to complete, clarify or verify the information.  
The opinion referred to in Ar ticle 71(2) of Regulation (EC)  No 1083/2006 shall be drawn up 
in accordance with the model set out  in Annex XIII to this Regulation. 
Where the management and control systems con cerned are essentially the same as those in 
place for assistance approved under Regulation (EC) No 1260/1999, account may be taken of 
the results of audits carried out by national and Community auditors in relation to those 
systems for the purpose of es tablishing the repor t and opinion under Article 71(2) of 
Regulation (EC) No 1083/2006. 
Article 26 
Derogations concerning operational programmes refe rred to in Article 74 of Regulation (EC) 
No 1083/2006  
1. For operational programmes in respect of  which a Member State has exercised the 
option referred to in the first subparag raph of Article 74(2) of Regulation (EC) 
No 1083/2006, paragraphs 2 to 5 of  this Article shall apply. 
2. The verifications referred to  in Article 13(2) of this Re gulation shall be carried out 
by the national body referred to in Arti cle 74(2) of Regulation (EC) No 1083/2006. 
3. The audits of operations referred to in poi nt (b) of Article 62(1) of Regulation (EC) 
No 1083/2006 shall be carried out in acc ordance with national procedures. 
Articles 16 and 17 of this Regulation shall not apply. 
4. Article 18(2) to (5) of this Regulation shall apply mutatis mutandis  to the preparation 
of the documents issued by the national body referred to in Article 74(2) of 
Regulation (EC) No 1083/2006.   The annual control report and the annual opinion shall be drawn up following, as 
appropriate, the models set out in Anne xes VI and VII to this Regulation.  
5. The obligations laid down in Article 20(2) of this Regulation shal l be carried out by 
the national body referred to in Article 74(2) of Regulati on (EC) No 1083/2006. 
The statement of expenditure shall be drawn up following the models set out in 
Annexes X and XIV to this Regulation.    
27.12.2006 EN Official Journal of the European Union L 371/27 
 6. The information to be included in the de scription of the management and control 
systems referred to in Articles 21(1), 22 and 23 of this Regulation shall, where 
applicable, include the information concer ning the national bodies referred to in 
Article 74(2) of Regulation (EC) No 1083/2006. 
. 
Section 4 
Irregularities 
. 
Article 27 
Definitions 
For the purposes of this section, the following definitions shall apply:  
 (a) “economic operator” means any natural or le gal person or other en tity taking part in 
the implementation of assistance from the Fu nds, with the exception of a Member State 
exercising its prerogatives as a public authority;  
 (b) “primary administrative or judicial finding” means a first written assessment by a competent authority, either administrative or ju dicial, concluding on the basis of specific facts 
that an irregularity has been committed, without  prejudice to the possibility that this 
conclusion may subsequently have to be revised or withdrawn as a result of developments in 
the course of the administrativ e or judicial procedure;  
 (c) “suspected fraud” means an irregularity giving rise to the initiation of administrative 
or judicial proceedings at national level in order to establish the presence of intentional 
behaviour, in particular fraud, as  referred to in point (a) of Article 1(1) of the Convention 
drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of 
the European Communities' financial interests
18;  
 (d) “bankruptcy” means insolvency proceedings  within the meaning of Article 2(a) of 
Council Regulation (EC) No 1346/2000
19. 
Article 28 
Initial reporting - derogations 
1. Without prejudice to the other obligations under Article 70 of Regulation (EC) No 
1083/2006, within two months following the end of each quarter, Member States 
shall report to the Commission any irregulari ties which have been the subject of a 
primary administrative or judicial finding.   In that report Member States shall in all cases give details concerning the following:
  
                                                
 
18 OJ C 316, 27.11.1995, p. 49. 
19 OJ L 160, 30.06.2000, p.1. 
L 371/28 EN Official Journal of the European Union 27.12.2006 
  
(a) the Fund, objective, operational progr amme, priority axis and operation 
concerned and the Common Identif ication Code (CCI) number;  
 (b) the provision which has been infringed;   (c) the date and source of the first in formation leading to suspicion that an 
irregularity has been committed;   (d) the practices employed in committing the irregularity;   (e) where appropriate, whether the practice gives rise to a suspicion of fraud;  
 (f) the manner in which the i rregularity was discovered;  
 (g) where appropriate, the Member St ates and third countries involved;  
 (h) the period during which, or the mo ment at which, the irregularity was 
committed;   (i) the national authoritie s or bodies which drew up the official report on the 
irregularity and the authorities responsible  for administrative or judicial follow-up;
  (j) the date on which the primary admi nistrative or judici al finding on the 
irregularity was established;   (k) the identity of the natural and le gal persons involved or of any other 
participating entities, except where this info rmation is irrelevant for the purposes of 
combating irregularities, given the natu re of the irregularity concerned;  
 (l) the total budget and the public contri bution approved for the operation and the 
distribution of its co-financing between Community and national contribution;  
 (m) the amount of the public contributi on affected by the ir regularity and the 
corresponding Community co ntribution at risk;  
 (n) where no payment of the public contribu tion has been made to the persons or 
other entities identified under point (k), the amounts which would have been unduly 
paid had the irregularity  not been identified;  
 (o) the suspension of payments, where applicable, and the possibilities of recovery;  
 
(p) the nature of the irregular expenditure. 
2. By way of derogation from paragraph 1, the following cases need not be reported:
  (a) cases where the irregularity consists so lely in the failure to execute, in whole 
or in part, an operation in cluded in the co-financed ope rational programme owing to 
the bankruptcy of the beneficiary;   
27.12.2006 EN Official Journal of the European Union L 371/29 
 (b) cases brought to the atte ntion of the managing author ity or certifying authority 
by the beneficiary voluntarily and before de tection by either of them, whether before 
or after the payment of the public contribution;  
 (c) cases which are detected and corrected  by the managing authority or certifying 
authority before any payment to the benefi ciary of the public contribution and before 
inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.   However, irregularities preceding a bankruptcy  and cases of suspected fraud must be 
reported. 
3. Where some of the information referred to in paragraph 1, and in particular 
information concerning the practices employed in committing the irregularity and the manner in which it was discovered, is not av ailable, Member States shall as far as 
possible supply the missing information wh en forwarding subsequent quarterly 
reports of irregularities to the Commission.  
4. Irregularities relating to operational pr ogrammes under the European territorial 
cooperation objective shall be reported by the Member State in which the 
expenditure is paid by the beneficiary in implementing the operation. The Member 
State shall at the same time inform the ma naging authority, the ce rtifying authority 
for the programme and the audit authority. 
5. If national provisions provide for th e confidentiality of investigations, 
communication of the information shall be  subject to the au thorisation of the 
competent court or tribunal. 
6. Where a Member State has no irregulariti es to report under paragraph 1, it shall 
inform the Commission of that fact within the time limit set out  in that paragraph. 
Article 29 
Urgent cases 
Each Member State shall immedi ately report to the Commission and, where necessary, to the 
other Member States concerned, any irregulari ties discovered or supposed to have occurred, 
where it is feared that they may very quickly have repercussions outside  its territory or they 
show that a new malpractice has been employed.  
Article 30 
Reporting of follow-up - Non-recovery 
1. Within two months following the end of each quarter, Member States shall inform 
the Commission, with reference to any prev ious report made under Article 28, of the 
procedures instituted with re spect to all irregularities previously notified and of 
important changes resulting from them. This information shall include at least the following:   (a) the amounts which have been, or are expected to be, recovered;  
 
L 371/30 EN Official Journal of the European Union 27.12.2006 
 (b) any interim measures take n by Member States to safeguard recovery of sums 
unduly paid;   (c) any judicial and administrative procedur es instituted with a view to recovering 
sums unduly paid and to imposing sanctions;   (d) the reasons for any abandonment of recovery procedures;   (e) any abandonment of criminal prosecutions.  
 Member States shall report to the Commissi on administrative or ju dicial decisions, or 
the main points thereof, concerning the termin ation of such proce dures and shall state 
in particular whether or not the findings are such that fraud is suspected. In the case 
referred to in point (d), Member States shall, as far as possible, notify the Commission before a decision is taken.  
2. Where a Member State considers that an  amount cannot be re covered or is not 
expected to be recovered, it shall inform the Commission, in  a special report, of the 
amount not recovered and of the facts relevant to the decision on apportionment of 
the loss under Article 70(2) of  Regulation (EC) No 1083/2006.  
 This information shall be sufficiently detailed to allow the Commission to take such a decision as soon as possibl e, after consulting the author ities of the Member States 
concerned. It shall include at least:   (a) a copy of the award decision;   (b) the date of the last payment made to the beneficiary;   (c) a copy of the recovery order;   (d) in the case of bankruptcies subject to reporting under Arti cle 28(2), a copy of 
the document attesting the insolvency of the beneficiary;   (e) an outline description of the measures taken by the Member State, with an indication of their dates, to  recover the relevant amount. 
3. In the case referred to in paragraph 2, the Commission may expressly request the 
Member State to continue the recovery procedure.  
Article 31 
Electronic transmission 
The information referred to in Articles 28, 29 and 30(1) shall be sent, whenever it is possible 
to do so, by electronic means, using the modul e provided by the Commission for this purpose 
via a secure connection. 
27.12.2006 EN Official Journal of the European Union L 371/31 
 Article 32 
Reimbursement of judicial costs 
Where the competent authorities of a Member State decide, at the express request of the 
Commission, to initiate or con tinue judicial proceedings with  a view to recovering amounts 
unduly paid, the Commission may undertake to reimbur se to the Member State all or part of 
the judicial costs and costs arising direc tly from the proceedings, on presentation of 
documentary evidence, even if the proceedings are unsuccessful.  
Article 33 
Contacts with Member States 
1. The Commission shall maintain appropria te contacts with the Member States 
concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 28, on the procedures referre d to in Article 30, 
and, in particular, on the po ssibility of recovery.  
2. Independently of the contacts referred to in paragraph 1, the Commission shall 
inform Member States where the nature of th e irregularity is such as to suggest that 
identical or similar practices could occur in other Member States.  
3. The Commission shall orga nise information meetings at Community level for 
representatives of the Member States in or der to examine with them the information 
obtained pursuant to Articles 28, 29 and 30, and paragraph 1 of this Article. The 
examination shall focus on the lessons to be learned from the information in connection with irregularities, preventiv e measures and judicial proceedings.  
4. At the request of a Member  State or of the Commission, the Member States and the 
Commission shall consult one another fo r the purpose of closing any loopholes 
prejudicial to Community interests, which become apparent in the course of the enforcement of provisions in force.  
Article 34 
Use of information 
The Commission may use any information of a general or operational nature communicated 
by Member States under this Regulation to perfor m risk analyses and may, on the basis of the 
information obtained, produce reports and devel op early-warning systems serving to identify 
risks more effectively. 
Article 35 
Provision of information to Committees 
The Commission shall regularly inform the Member  States, in the framework of the advisory 
Committee for the Coordinati on of fraud prevention set up by Commission Decision 
94/140/EC
20, of the order of magnitude of the Funds i nvolved in the irregu larities which have 
been discovered and of the various categor ies of irregularity, broken down by type and 
                                                 
20 OJ L 61, 4.3.1994, p.27. 
L 371/32 EN Official Journal of the European Union 27.12.2006 
 number. The committees referred to in Ar ticles 103 and 104 of Regulation (EC) No 
1083/2006 shall also be informed. 
Article 36 
Irregularities under the reporting threshold 
1. Where the irregularities relate to amounts of less than EUR 10 000 chargeable to the 
general budget of the European Communitie s, Member States shall not send the 
Commission the information provided fo r in Articles 28 and 30, unless the 
Commission expressl y requests it.  
 However, in accordance with point (f) of  Article 61 of Re gulation (EC) No 
1083/2006, Member States shall keep accounts of amounts below this threshold that 
are recoverable and of amounts recovered or withdrawn following cancellation of the 
contribution to an operation and shall repay the recovered amounts to the general budget of the European Communities. Without prejudice to the obligations arising directly out of po int (b) of Article 70(1) of Regulati on (EC) No 1083/2006, 
the Member State and the Community shall share the loss arising from the amounts 
below the threshold which cannot be recovered in accordance with the co-financing rate applicable to the operation concerned. The procedure set out in Article 30(2) of 
this Regulation shall not apply, unless the Commission decides otherwise.  
 The third subparagraph shall also apply to cases of ba nkruptcy exempted from the 
reporting obligation und er Article 28(1). 
2. Member States which have not adopted th e euro as their currency by the date the 
irregularity is established shall convert expenditure paid in national currency into euro in accordance with Article 81 of  Regulation (EC) No 1083/2006. Where the 
expenditure has not been registered in the accounts of the certifying authority, the 
most recent accounting exchange rate publ ished electronically by the Commission 
shall be used. 
. 
Section 5 
Personal data 
. 
Article 37 
Protection of personal data 
1. Member States and the Commission shall ta ke all necessary measures to prevent any 
unauthorised disclosure of, or access to, the information referred to in Article 14(1), 
information collected by the Commission in the course of its audits and information 
referred to in Section 4.  
2. The information referred to in Article 14( 1), together with information collected by 
the Commission in the course of its audits , shall be used by the Commission for the 
sole purpose of fulfilling its responsibiliti es under Article 72 of Regulation (EC) 
27.12.2006 EN Official Journal of the European Union L 371/33 
 No 1083/2006. The European Court of Auditors  and the European Anti-Fraud Office 
shall have access to that information. 
3. The information referred to in Section 4 ma y not be sent to persons other than those 
in the Member States or within the Commun ity institutions whose duties require that 
they have access to it, unless the Member  State supplying such information has 
expressly so agreed. 
4. Any personal data included in the information referred to in point (d) of Article 7(2) 
shall be processed only for the purpo se specified in that Article. 
. 
Section 6 
Financial correction for non-respect of additionality 
. 
Article 38 
Rates of financial correction  
1. Where the Commission makes a financial co rrection in accordance with Article 99(5) 
of Regulation (EC) No 1083/2006, the correc tion shall be calculated in accordance 
with paragraph 2 of this Article. 
2. The rate of financial corr ection shall be obtained by subt racting 3 percentage points 
from the difference between the agreed target level and the level achieved, expressed as a percentage of the agreed target le vel, and then dividing the result by 10.  
 The financial correction shall be determin ed by applying that rate of financial 
correction to the Structural Fund contribu tion to the Member State concerned under 
the Convergence objective for the full programming period. 
3. If the difference between the agreed target  level and the level achieved, expressed as 
a percentage of the agreed ta rget level, referred to in pa ragraph 2, is 3% or less, no 
financial correction shall be made.  
4. The financial correction shall not exceed 5%  of the Structural Fund allocation to the 
Member State concerned under the Converg ence objective for the full programming 
period. 
L 371/34 EN Official Journal of the European Union 27.12.2006 
 Section 7 
Electronic exchange of data 
. 
Article 39 
Computer system for data exchange 
For the purposes of Articles 66 and 76 of Re gulation (EC) No 1083/2006, a computer system 
for exchange of data shall be established as a to ol for the exchange of all data relating to the 
operational programme. 
The exchange of data between each Member State and the Commission shall be carried out 
using a computer system established by the Commission which permits the secure exchange 
of data between the Commission and each Member State.  
The Member States shall be involved in the fu rther development of the computer system for 
data exchange.  
Article 40 
Content of computer system for data exchange 
1. The computer system for data excha nge shall contain information of common 
interest to the Commission and the Member States, and at least the following data 
necessary for financial transactions:   (a) the indicative annual allocation of each Fund in each operational programme, as set out in the national strategic referen ce framework, in accordance with the model 
set out in Annex XV;   (b) the financing plans for operational progr ammes, in accordance with the model set 
out in Annex XVI;   (c) statements of expenditure and applica tions for payment, in accordance with the 
model set out in Annex X;   (d) annual forecasts of likely payment of expenditure, in accordance with the model 
set out in Annex XVII;   (e) the financial section of  the annual reports and final implementation reports, in 
accordance with the model set out in Annex XVIII, point 2.1. 
2. In addition to paragraph 1, the computer sy stem for data exchange shall contain at 
least the following documents and data of  common interest enabling monitoring to 
be carried out:   (a) the national strategic reference fram ework referred to in Article 27(1) of 
Regulation (EC) No 1083/2006;   
27.12.2006 EN Official Journal of the European Union L 371/35 
 (b) data establishing compliance with addi tionality, in accordance with the model set 
out in Annex XIX;   (c) the operational programmes, including data concerning cate gorisation following 
the model set out in Part B of Annex II and in accordance with the tables set out in 
Part A of Annex II;   (d) the Commission decisions concerning the contribution of the Funds;   (e) the requests for assistance for major proj ects referred to in Ar ticles 39, 40 and 41 
of Regulation (EC) No 1083/2006, in accordance with Annexes XXI and XXII to this Regulation, together with  selected data from those Annexes identified in Annex 
XX;   (f) the implementing reports in accord ance with Annex XVIII, including data 
concerning categorisation following the model set out in Part C of Annex II and in 
accordance with the tables set ou t in Part A of Annex II;  
 (g) data on participants in ESF operations by priority, in accordance with the model 
set out in Annex XXIII;   (h) the description of management and control systems, in accordance with the model set out in Annex XII;   (i) the audit strategy, in accordance with the model set out in Annex V;  
 (j) the reports and opinions on audits, in accordance with the models set out in 
Annexes VI, VII, VIII, IX and XIII, and correspondence between the Commission 
and each Member State;   (k) the statements of expenditure concerni ng partial closure, in accordance with the 
model set out in Annex XIV;   (l) the annual statement on withdraw n and recovered amounts and pending 
recoveries, in accordance with Annex XI;   (m) the communication plan referred to in Article 2. 
3. The data referred to in paragraphs 1 and 2 shall, where applicable, be transmitted in 
the format given in the Annexes. 
Article 41 
Functioning of computer system for data exchange 
1. The Commission and the authorities desi gnated by the Member State pursuant to 
Regulation (EC) No 1083/2006, as well as th e bodies to which that task has been 
delegated, shall record into the computer sy stem for data exchange the documents for 
which they are responsible, and any u pdates thereto, in the format required. 
2. Member States shall centralise and send to  the Commission request s for access rights 
to the computer system for data exchange.  
L 371/36 EN Official Journal of the European Union 27.12.2006 
 3. Exchanges of data and transactions shal l bear an electronic signature within the 
meaning of Directive 1999/93/EC. The Me mber States and the Commission shall 
recognise the legal effectiveness and admissibi lity of the electronic signature used in 
the computer system for data exchange as evidence in legal proceedings.  
4. The cost of developing the computer system  for data exchange shall be financed by 
the general budget of the European Co mmunities under Article 45 of Regulation 
(EC) No 1083/2006. 
Any costs of an interface between the comm on computer system for data exchange 
and national, regional and local computer  systems, and any costs of adapting 
national, regional and local systems to requirements under Regulation (EC) No 
1083/2006, shall be eligible under Ar ticle 46 of th at Regulation. 
Article 42 
Transmission of data through the co mputer system for data exchange 
1. The computer system for data exchange sh all be accessible to the Member States and 
the Commission either directly or via an interface for automatic synchronisation and recording of data with national, regional and local computer management systems.  
2. The date taken into account for the forwarding of documents to the Commission shall 
be the date on which the Member State r ecords the documents into the computer 
system for data exchange.  
3. In cases of force majeure , and in particular of malfunctioning of the computer system 
for data exchange or a lack  of a lasting connection, the Member State concerned may 
forward to the Commission the docum ents required by Regulation (EC) 
No 1083/2006 in hard copy, using the forms set out in Annexes II, V, VI, VII, IX, X, XII, XIII, XIV, XV, XVI, XVII, XVIII, XIX, XX, XXI, XXII and XXIII to this 
Regulation. As soon as the cause of force majeure  ceases, the Member State shall 
record the corresponding docum ents into the computer system for data exchange 
without delay.   By way of derogation from paragraph 2, th e date taken into account for forwarding 
shall be deemed to be the date of sending of the documents in hard copy. 
. 
27.12.2006 EN Official Journal of the European Union L 371/37 
 Section 8 
Financial engineering instruments 
. 
Article 43 
General provisions applicable to a ll financial engineering instruments  
1. Articles 43 to 46 shall appl y to financial engineering instruments in the form of 
actions which make repayable investments,  or provide guarantees for repayable 
investments, or both, in the following:   (a) enterprises, primarily small and medi um-sized enterprises (SMEs), including 
micro-enterprises, as defined in  Commission Recommendation 2003/361/EC
21 as of 
1 January 2005, in the case of  financial engineering inst ruments other than urban 
development funds;   (b) public-private partnerships or other urba n projects included in integrated plans for 
sustainable urban development, in the case of urban development funds. 
2. When the Structural Funds finance opera tions comprising financial engineering 
instruments, including those organised thr ough holding funds, a business plan shall 
be submitted by the co-financing partners or shareholders or by their duly authorised 
representative.   The business plan shall specify  at least the following:  
 (a) the targeted market of enterprises or urban projects and th e criteria, terms and 
conditions for financing them;   (b) the operational budget of the financial engi neering instrument;  
 (c) the ownership of the financ ial engineering instrument;  
 (d) the co-financing partne rs or shareholders;  
 (e) the by-laws of the financ ial engineering instrument;  
 (f) the provisions on professionalism,  competence and independence of the 
management;   (g) the justification for, and intended us e of, the contribution from the Structural 
Funds;  (h) the policy of the fina ncial engineering instrument  concerning exit from 
investments in enterprise s or urban projects;  
 
(i) the winding-up provisions of the financia l engineering instruments, including the 
                                                
 
21 OJ L 124, 20.5.2003, p. 36. 
L 371/38 EN Official Journal of the European Union 27.12.2006 
 reutilisation of resources re turned to the financial e ngineering instrument from 
investments or left over afte r all guarantees have been honoured, attributable to the 
contribution from the operational programme.   The business plan shall be assessed and its implementati on monitored by, or under 
the responsibility of, the Member State or the managing authority.  
 The assessment of the economic viability of the investment activities of the financial engineering instruments shall take into account all sources of income of the enterprises concerned.  
3. Financial engineering instruments, in cluding holding funds, shall be set up as 
independent legal entities gove rned by agreements between the co-financing partners 
or shareholders or as a separate block of finance within a financial institution.  
 Where the financial engineering instrument is established within a financial institution, it shall be set up as a separate  block of finance, subject to specific 
implementation rules within the financial in stitution, stipulating, in particular, that 
separate accounts are kept wh ich distinguish the new re sources invested in the 
financial engineering inst rument, including those cont ributed by the operational 
programme, from those initially available in the institution.  
 The Commission may not become a co-financi ng partner or shareholder in financial 
engineering instruments. 
4. Management costs may not exceed, on a yearly average, for the duration of the 
assistance any of the following threshol ds, unless a higher percentage proves 
necessary after a competitive tender:   (a) 2% of the capital cont ributed from the operational programme to holding funds, 
or of the capital contributed from the ope rational programme or holding fund to the 
guarantee funds;   (b) 3% of the capital contributed from th e operational programme or the holding fund 
to the financial engineering instrument in all other cases, with the exception of micro-credit instruments direct ed at micro-enterprises;  
 (c) 4% of the capital cont ributed from the operational programme or the holding fund 
to micro-credit instruments dir ected at micro-enterprises. 
5. The terms and conditions for contributions from operational programmes to financial 
engineering instruments shall be set out in a funding agreement, to be concluded between the duly mandated representative of the financial engineering instrument 
and the Member State or the managing authority. 
6. The funding agreement referred to in paragraph 5 shall include at least:  
 
(a) the investment st rategy and planning;  
 (b) monitoring of implementation in accordance with applicable rules;  
 (c) an exit policy for the contribution fr om the operational programme out of the 
27.12.2006 EN Official Journal of the European Union L 371/39 
 financial engineering instrument;  
 (d) the winding-up provisions  of the financial engineer ing instrument, including the 
reutilisation of resources re turned to the financial e ngineering instrument from 
investments or left over after all guarantee s have been honoured that are attributable 
to the contribution from the operational programme. 
7. Managing authorities shall take precautions  to minimise distortion of competition in 
the venture capital or lending markets. 
Returns from equity investments and loans, less a pro rata  share of the management 
costs and performance incentives, may be  allocated preferentially to investors 
operating under the market economy inve stor principle up to the level of 
remuneration laid down in the by-laws of th e financial engineering instruments, and 
they shall then be allocated proportiona lly among all co-financing partners or 
shareholders. . 
Article 44 
Additional provisions app licable to holding funds 
 
1. Where the Structural Funds finance fina ncial engineering instruments organised 
through holding funds, the Member State or  managing authority shall conclude a 
funding agreement with the holding fund, setting out the funding arrangements and 
objectives.   The funding agreement shall, where appropr iate, take account of the following:  
 (a) as regards financial engineering instru ments other than urban development funds, 
the conclusions of an evaluation of gaps between supply of such instruments to, and 
demand for such instruments by, SMEs;   (b) as regards urban development funds, ur ban development studies or evaluations 
and integrated urban development plan s included in operatio nal programmes.  
2. The funding agreement referred to in paragr aph 1 shall, in particular, make provision 
for:   (a) the terms and conditions for contributi ons from the operational programme to the 
holding fund;   (b) a call for expression of interest addre ssed to financial intermediaries or urban 
development funds;   (c) the appraisal, selection and accreditation of financial intermediaries or urban 
development funds by the holding fund;   
(d) the setting up and monitoring of the i nvestment policy or the targeted urban 
development plans and actions;   (e) reporting by the holding fund to Member  States or managing authorities;  
L 371/40 EN Official Journal of the European Union 27.12.2006 
  
(f) monitoring the implementation of investments in accordance with applicable rules;   (g) audit requirements;   (h) the exit policy of the holding fund out of the ventur e capital funds, guarantee 
funds, loan funds or urban development funds;   (i) the winding-up provisions of the holding fund, including the reutilisation of 
resources returned to the financial engineer ing instrument from investments made or 
left over after all guarantees have been  honoured which are attributable to the 
contribution from the operational programme.   The investment policy referred to in point (d ) shall comprise at le ast an indication of 
the targeted enterprises a nd the financial engineering products to be supported. 
3. The terms and conditions for contributions to venture capital funds, guarantee funds, 
loan funds and urban development funds from holding funds supported by operational programmes shall be  set out in a funding agre ement, to be concluded 
between the venture capital fund, guarantee fund, loan fund or urban development 
fund, on one hand, and the holding fund, on the other.   The funding agreement shall include at leas t the elements listed in Article 43(6). 
Article 45 
Additional provisions applicab le to financial engineering instruments other than holding 
funds and urban development funds 
Financial engineering instrume nts other than holding funds and urban development funds 
shall invest in enterprises, primarily in SMEs . Such investments may be made only at the 
establishment, in the early stages, including seed  capital, or on expansion of those enterprises, 
and only in activities which th e managers of the financial engineering instruments judge 
potentially economically viable.  
They shall not invest in firms in difficulty w ithin the meaning of the Community Guidelines 
on State aid for rescuing and re structuring firms in difficulty
22 as of 10 October 2004. 
Article 46 
Additional provisions applicab le to urban development funds 
1. Where Structural Funds finance urban deve lopment funds, those f unds shall invest in 
public-private partnerships or  other projects included in  an integrated plan for 
sustainable urban development. Such public-p rivate partnerships or other projects 
shall not include the creati on and development of financ ial instruments such as 
venture capital, loan and guarantee funds. 
                                                 
22 OJ C 244, 1.10.2004, p.2. 
27.12.2006 EN Official Journal of the European Union L 371/41 
 2. For the purposes of paragraph 1, urban de velopment funds shall invest by means of 
equity, loans and guarantees.   Urban projects receiving grant assistance  from an operational programme may also 
be supported by urban development funds. 
3. Where Structural Funds finance urban de velopment funds, the funds concerned shall 
not re-finance acquisitions or participations in pr ojects already completed.  
. 
CHAPTER III 
PROVISIONS IMPLEMENTING REGULATION (EC) NO 1080/2006 
. 
Section 1 
Eligibility of expenditure on housing 
. 
Article 47 
Interventions in th e field of housing 
1. The areas selected for housing operations refe rred to in point (a) of Article 7(2) of 
Regulation (EC) No 1080/2006 shall comply with at least thr ee of the following 
criteria, two of which must  fall within those listed under points (a) to (h):  
 (a) a high level of poverty and exclusion;   (b) a high level of long-term unemployment;   (c) precarious demographic trends;   (d) a low level of education, significant sk ills deficiencies a nd high dropout rates 
from school;   (e) a high level of criminality and delinquency;   (f) a particularly rundown environment;   (g) a low level of economic activity;   (h) a high number of immigrants, ethni c and minority groups, or refugees;  
 (i) a comparatively low level of housing value;   (j) a low level of energy pe rformance in buildings.  
 The values for the criteria set out in the first subparagraph shall be collected by each 
L 371/42 EN Official Journal of the European Union 27.12.2006 
 Member State concerned at national level.  
 The benchmarking values for each criteri on shall be determined in partnership 
between the Commission and each Member State. 
2. Only the following interventions shall be eligible under point (c) of Article 7 (2) of 
Regulation (EC) No 1080/2006:   (a) renovation of the common parts of mu lti-family residential buildings, as 
follows:   (i) refurbishment of the following main st ructural parts of the building: roof, 
façade, windows and doors on the façade, st aircase, inside and outside corridors, 
entrances and their exteriors, elevator;   (ii) technical installa tions of the building; 
  (iii) energy-efficiency actions.   (b) delivery of modern social housi ng of good quality th rough renovation and 
change of use of existi ng buildings owned by public authorities or non-profit 
operators. 
. 
Section 2 
Rules of eligibility applicable to operational programmes for the European territorial 
cooperation objective  
. 
Article 48 
Rules on Eligibility of Expenditure 
Without prejudice to the list of ineligible expenditure in Article 7 of Regulation (EC) 
No 1080/2006, Articles 49 to 53 of th is Regulation shall apply in accordance with Article 13 
of Regulation (EC) No 1080/2006 to the determin ation of the eligibility  of expenditure under 
operations selected as part of an operational programme unde r the European territorial 
cooperation objective.  
Article 49 
Financial charges and guarantee costs 
The following charges and costs shall be el igible for a contribution from the ERDF: 
(1) charges for transnationa l financial transactions;  
(2) where the implementation of an operation re quires a separate acc ount or accounts to 
be opened, the bank charges for opening and administering the account or accounts; 
27.12.2006 EN Official Journal of the European Union L 371/43 
 (3) legal consultancy fees, not arial fees, costs of technica l and financial experts, and 
accountancy and audit costs, if  they are directly linked to the co-financed operation 
and are necessary for its preparation or im plementation or, in the case of accounting 
and audit costs, if they relate to requ irements imposed by the managing authority; 
(4) the cost of guarantees provided by a bank or  other financial institution to the extent 
to which the guarantees are required by national or Community legislation. 
Fines, financial penalties and expenditure on legal disputes shall not be eligible. 
Article 50 
Expenditure by public authorities relati ng to the implementation of operations  
1. In addition to technical assistance for the operational programme pursuant to 
Article 46 of Regulation (EC) No 1083/2006, the following expenditure paid by public authorities in the preparation or implementation of an operation shall be 
eligible:   (a) the costs of professional services pr ovided by a public author ity other than the 
beneficiary in the preparation or implementation of an operation;  
 (b) the costs of the provision of serv ices relating to the preparation and 
implementation of an operation provided by a public authority which is itself the beneficiary and which is executing an opera tion for its own account  without recourse 
to outside service-providers.  
2. The public authority concerned shall either invoice the cost s referred to in point (a) 
of paragraph 1 to the beneficiary or certif y those costs on the basis of documents of 
equivalent probative value which permit the identification of real costs paid by that authority for that operation. 
3. The costs referred to in point (b) of paragraph 1 shall be el igible if they are additional 
costs and relate either to expenditure actua lly and directly paid for the co-financed 
operation or to in-kind contributions , as referred to in Article 51.  
 Those costs shall be certified by means of  documents which permit the identification 
of real costs paid or in-kind contributi ons provided by the public authority concerned 
for that operation. 
Article 51 
In-kind contributions  
1. In-kind contributions of a publ ic or private beneficiary shal l be eligible expenditure if 
they fulfil the following conditions:   (a) they consist of the provision of land or real estate, equipment or raw materials, 
research or professional work  or unpaid voluntary work;  
 (b) their value can be indepe ndently assessed and audited. 
L 371/44 EN Official Journal of the European Union 27.12.2006 
 2. In the case of the provision of  land or real estate, the value shall be certified by an 
independent qualified valuer or du ly authorised official body.  
3 In the case of unpaid voluntary work, the va lue of that work sh all be determined 
taking into account the time spent and the hour ly and daily rates of remuneration for 
equivalent work. 
Article 52 
Overheads 
Overheads shall be eligible provided that they  are based on real costs attributable to the 
implementation of the operation concerned or on the average real costs attributable to 
operations of the same type.  
Flat rates based on average costs may not exceed  25% of those direct costs of an operation 
which can affect the level of overheads. The calculation of flat rates shall be properly 
documented and periodically reviewed. 
Article 53 
Depreciation 
The depreciation expenditure of depreciable assets  directly used for an operation, and incurred 
during the period of its co-financing, shall be eligible, pr ovided that the acquisition of the 
assets is not declared as eligible expenditure. 
. 
CHAPTER IV 
FINAL PROVISIONS 
. 
Article 54 
Repeal 
1. Regulations (EC) No 1681/94, (EC)  No 1159/2000, (EC) No 1685/2000, (EC) No 
438/2001 and (EC) No 448/2001 are hereby repealed.   References to the repealed Regulations sh all be construed as references to this 
Regulation. 
The provisions of the repealed Regulations shall continue to ap ply to assistance 
approved under Regulation (EC) No 1260/1999. 
2. Regulations (EC) No 1831/94, (EC) No 1386/2002, (EC) No 16/2003 and (EC) No 
621/2004 are hereby repealed.   References to the repealed Regulations sh all be construed as references to this 
Regulation. 
27.12.2006 EN Official Journal of the European Union L 371/45 
 The provisions of the repealed Regulations  shall continue to apply to decisions 
adopted under Regulation (EC) No 1164/94.  
Article 55 
Entry into force 
This Regulation shall enter into  force on the twentieth day follo wing that of its publication in 
the Official Journal of  the European Union . 
This Regulation shall be binding in  its entirety and directly applicable in all Member States. 
Done at Brussels, 8 December 2006.  
 For the Commission 
 Danuta HÜBNER  
 Member of the Commission 
 
— 
 
L 371/46 EN Official Journal of the European Union 27.12.2006 
 List of annexes  
List of annexes ................................................................................................................ ......... 46 
Annex I: Instructions for creating the emblem and a definition of the standard colours......... 48 
Annex II: Categorisation of Funds assistance for 2007-2013 .................................................. 51 
Part A: Codes by Dimension.................................................................................................... 5 2 
Part B: Indicative breakdown of the Commun ity contribution by category in the operational 
programme ................................................................................................................. 58 
Part C: Cumulative breakdown of allocations of the Community contribution by category in 
the annual and final report on implementation .......................................................... 59 
Annex III: List of data on operations to be  communicated on request to the Commission for 
the purpose of documentary and on-th e-spot checks under Article 14...................... 60 
Annex IV: Technical parameters for random st atistical sampling under Article 17 (Sampling)62 
Annex V: Model Audit Strategy under Article 62 (1) (c) of Regulation (EC) No 1083/2006 63 
Annex VI: Model annual cont rol report under Article 62 (1) (d) (i) of Council Regulation 
(EC) No 1083/2006 and Article 18 (2) of the present Regulation ............................. 65 
Annex VII: Model annual opinion under Article 62 (1) (d) (ii) of Council Regulation (EC) No 
1083/2006 and Article 18 (2) of the present Regulation............................................ 68 
Annex VIII: Model final control report and closure declaration for operational programmes 
under Article 62 (1) (e) of Council Regula tion (EC) No 1083/2006 and Article 18(3) 
of the present Regulation ........................................................................................... 70 
Part A: Model financ ial control report ..................................................................................... 70 
Part B: Closure declaration .................................................................................................... .. 74 
Annex IX: Model declaration for the part ial closure of operational programmes under 
Article 18 (5).............................................................................................................. 77 
Annex X: Certificate and st atement of expenditure and application for payment ................... 78 
Annex XI: Annual statement on withdrawn a nd recovered amounts and pending recoveries 
(Article 20 (2)) ........................................................................................................... 79 
Annex XII: Description of mana gement and control systems ................................................. 81 
Annex XIII: Model opinion issued under Ar ticle 71 (2) of Counc il Regulation (EC) 
No 1083/2006 and Article 25 of the pres ent Regulation on the compliance of 
management and control systems............................................................................... 82 
Annex XIV: Model Statement of expe nditure for a partial closure ......................................... 84 
Annex XV: Financial table fo r the National Strategic Reference Framework (NSRF) - 
indicative annual alloca tion by Fund and operati onal programme (OP) ................... 85 
Annex XVI: Financing plans fo r the operational programme.................................................. 87 
Annex XVII: Forecast of likel y payment applications............................................................. 90 
27.12.2006 EN Official Journal of the European Union L 371/47 
 Annex XVIII: Annual and final reporting................................................................................ 91 
Annex XIX: Verification of Additionality For 2007-2013 Convergence Objective – Ex Ante 
Verification ................................................................................................................ 92 
Annex XX: Major project structur ed data to be encoded......................................................... 93 
Annex XXI: Major project request for confirma tion of assistance under Articles 39 to 41 of 
Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion 
Fund - infrastructure investment ................................................................................ 95 
Annex XXII: Major project request for confir mation of assistance under Articles 39 to 41 of 
Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion 
Fund - productive investment..................................................................................... 96 
Annex XXIII : Data on participants in ESF operations ........................................................... 97 
 
L 371/48 EN Official Journal of the European Union 27.12.2006 
 Annex I: Instructions for creating the emblem  and a definition of the standard colours  
 
SYMBOLIC DESCRIPTION 
Against a background of blue sky, twelve golden stars form a circle representing the union of 
the peoples of Europe. The number of stars is  fixed, twelve being the symbol of perfection 
and unity. 
HERALDIC DESCRIPTION On an azure field a circle of twelve  golden mullets, their points not touching. 
GEOMETRIC DESCRIPTION 
  
 
The emblem has the form of a blue rectangular flag of which the fly is one and a half times 
the length of the hoist. Twelve gol d stars situated at equal intervals form an invisible circle 
whose centre is the point of inte rsection of the diagonals of the rectangle. The radius of the 
circle is equal to one third of the height of the hoist. Each of the stars has five points which are situated on the circumference of an invisible circle whose radius is equal to one eighteenth 
of the height of the hoist. All the stars are upri ght, i.e. with one point  vertical and two points 
in a straight line at right angles to the mast. Th e circle is arranged so th at the stars appear in 
the position of the hours on the face of a clock. Thei r number is invariable. 
REGULATION COLOURS The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars. 
27.12.2006 EN Official Journal of the European Union L 371/49 
 Four-colour process 
If the four-colour process is us ed, recreate the two st andard colours by us ing the four colours 
of the four-colour process. 
PANTONE YELLOW is obt ained by using 100% "Process Yellow".  
PANTONE REFLEX BLUE is obtained by mixing 100% "Process Cyan" and 80% "Process 
Magenta". 
INTERNET In the web-palette PANTONE REFLEX BL UE corresponds to colour RGB:0/0/153 
(hexadecimal: 000099) and PANTONE YELLOW to colour RGB:255/204/0 (hexadecimal: 
FFCC00). 
MONOCHROME REPRODUCTION PROCESS Using black, outline the rectangle in black and print the stars in black on white. 
 
Using blue (Reflex Blue), use 100% with the stars reproduced in negative white. 
 
REPRODUCTION ON A COLOURED BACKGROUND 
If there is no alternative to  a coloured background, put a wh ite border around the rectangle, 
the width of the border being 1/25th of the height of the rectangle. 
L 371/50 EN Official Journal of the European Union 27.12.2006 
 
 
— 
27.12.2006 EN Official Journal of the European Union L 371/51 
 Annex II: Categorisation of Funds23 assistance for 2007-2013  
. 
                                                 
23 European Regional Development Fund, Cohesion Fund and European Social Fund. 
L 371/52 EN Official Journal of the European Union 27.12.2006 
 Part A: Codes by Dimension  
TABLE 1: CODES FOR THE PR IORITY THEME DIMENSION 
Code Priority theme  
 Research and technological development (R&TD), innovation and 
entrepreneurship  
01 R&TD activities in research centres  
02 R&TD infrastructure (including physical plant, in strumentation and high-speed 
computer networks linking research centres) and centres of competence in a 
specific technology  
03 Technology transfer and improvement of  cooperation networks between small 
businesses (SMEs), between these and other businesses and universities, post-
secondary education establishments of a ll kinds, regional authorities, research 
centres and scientific an d technological poles ( scientific and technological parks, 
technopoles, etc. ) 
04 Assistance to R&TD, particularly in SMEs (including access to R&TD services in 
research centres)  
05 Advanced support services for firms and groups of firms  
06 Assistance to SMEs for the promotion of environmentally-friendly products and 
production processes (introduction of effective environment managing system, 
adoption and use of pollution prevention technologies, integration of clean 
technologies into firm production ) 
07 Investment in firms directly linked to research and innovation (innovative 
technologies, establishment of new firms  by universities, existing R&TD centres 
and firms, etc.)  
08 Other investment in firms  
09 Other measures to stimulate research a nd innovation and entrepreneurship in SMEs  
 Information society  
10 Telephone infrastructures (including broadband networks)  
11 Information and communication technologies (access, security, interoperability, 
risk-prevention, research, innovation, e-content, etc.)  
12 Information and communicat ion technologies (TEN-ICT)  
13 Services and applicat ions for the citizen (e-health, e-government, e-learning, e-
inclusion, etc.)  
14 Services and applications for SMEs (e-commerce, education and training, 
networking, etc.)  
15 Other measures for improving access to and efficient use of ICT by SMEs  
 Transport  
16 Railways  
17 Railways (TEN-T)  
27.12.2006 EN Official Journal of the European Union L 371/53 
 18 Mobile rail assets  
19 Mobile rail assets (TEN-T)  
20 Motorways  
21 Motorways (TEN-T)  
22 National roads  
23 Regional/local roads  
24 Cycle tracks  
25 Urban transport  
26 Multimodal transport  
27 Multimodal transport (TEN-T)  
28 Intelligent transport systems  
29 Airports  
30 Ports  
31 Inland waterways (regional and local)  
32 Inland waterways (TEN-T)  
 Energy  
33 Electricity  
34 Electricity (TEN-E)  
35 Natural gas  
36 Natural gas (TEN-E)  
37 Petroleum products  
38 Petroleum products (TEN-E)  
39 Renewable energy: wind  
40 Renewable energy: solar  
41 Renewable energy: biomass  
42 Renewable energy: hydroelectr ic, geothermal and other  
43 Energy efficiency, co-generation, energy management  
 Environmental protection and risk prevention  
44 Management of household and industrial waste  
45 Management and distribution of water (drinking water)  
46 Water treatment (waste water)  
47 Air quality  
48 Integrated prevention and pollution control  
49 Mitigation and adaptation to climate change  
50 Rehabilitation of industrial sites and contaminated land  
L 371/54 EN Official Journal of the European Union 27.12.2006 
 51 Promotion of biodiversity and nature protection (including Natura 2000)  
52 Promotion of clean urban transport  
53 Risk prevention (including the drafting and implemen tation of plans and measures 
to prevent and manage natural and technological risks)  
54 Other measures to preserve the environment and prevent risks  
 Tourism  
55 Promotion of natural assets  
56 Protection and development of natural heritage  
57 Other assistance to improve tourist services  
 Culture  
58 Protection and preservation of the cultural heritage  
59 Development of cultural infrastructure  
60 Other assistance to improve cultural services  
 Urban and rural regeneration  
61 Integrated projects for urban and rural regeneration  
 Increasing the adaptability of workers an d firms, enterprises and entrepreneurs  
62 Development of life-long learning systems and strategies in firms; training and 
services for employees to step up their adaptability to change; promoting entrepreneurship and innovation  
63 Design and dissemination of innovative an d more productive ways of organising 
work  
64 Development of specific services fo r employment, training and support in 
connection with restructuring of sectors a nd firms, and development of systems for 
anticipating economic changes and future re quirements in terms of jobs and skills  
 Improving access to employ ment and sustainability  
65 Modernisation and strengthening labour market institutions  
66 Implementing active and preventive  measures on the labour market  
67 Measures encouraging active agei ng and prolonging working lives  
68 Support for self-employment and business start-up  
69 Measures to improve access to employment and increase sustainable participation 
and progress of women in employment to reduce gender-based segregation in the 
labour market, and to reconcile work and pr ivate life, such as facilitating access to 
childcare and care for dependent persons  
70 Specific action to increase migrants’ pa rticipation in employment and thereby 
strengthen their social integration  
 Improving the social inclus ion of less-favoured persons  
71 Pathways to integration and re-entry in to employment for disadvantaged people; 
combating discrimination in accessing and progressing in the labour market and 
27.12.2006 EN Official Journal of the European Union L 371/55 
 promoting acceptance of diversity at the workplace  
 Improving human capital  
72 Design, introduction and implementation of reforms in education and training 
systems in order to develop employabilit y, improving the labour market relevance 
of initial and vocational education and training, updati ng skills of training 
personnel with a view to innovation and a knowledge based economy  
73 Measures to increase participation in education and training throughout the life-
cycle, including through action to achieve  a reduction in early  school leaving, 
gender-based segregation of subjects and increased acce ss to and quality of initial 
vocational and tertiary education and training  
74 Developing human potential in the field of  research and innovation, in particular 
through post-graduate studies and training of  researchers, and networking activities 
between universities, resear ch centres and businesses  
 Investment in social infrastructure  
75 Education infrastructure  
76 Health infrastructure  
77 Childcare infrastructure  
78 Housing infrastructure  
79 Other social infrastructure  
 Mobilisation for reforms in the fields of employment and inclusion  
80 Promoting partnerships, pacts and initia tives through the netw orking of relevant 
stakeholders  
 Strengthening institutional capacity at national, regional and local level  
81 Mechanisms for improving good policy and programme design, monitoring and 
evaluation at national, regional and local le vel, capacity building in the delivery of 
policies and programmes.  
 Reduction of additional costs hinder ing the outermost regions development  
82 Compensation of any additional costs due to  accessibility deficit and territorial 
fragmentation  
83 Specific action addressed to compensate addi tional costs due to size market factors  
84 Support to compensate additional costs due to climate conditions and relief 
difficulties  
 Technical assistance  
85 Preparation, implementation, monitoring and inspection  
86 Evaluation and studies; information and communication  
 
TABLE 2:  CODES FOR THE FORM OF  FINANCE DIMENSION  
Code  Form of finance 
01 Non-repayable aid  
L 371/56 EN Official Journal of the European Union 27.12.2006 
 02 Aid (loan, interest subsidy, guarantees)  
03 Venture capital (participation, ventu re-capital fund)   
04 Other forms of finance  
 
TABLE 3:  CODES FOR THE TERRITORIAL DIMENSION  
Code  Territory type 
01 Urban  
02 Mountains  
03 Islands  
04 Sparsely and very sparsely populated areas  
05 Rural areas (other than mountains, islands or sp arsely and very sparsely populated 
areas)  
06 Former EU external borders (after 30.04.2004)  
07 Outermost region  
08 Cross-border cooperation area  
09 Transnational cooperation area  
10 Inter-regional cooperation area  
00 Not applicable  
 
TABLE 4:  CODES FOR THE ECONOMIC ACTIVITY DIMENSION  
Code  Economic activity24 
01 Agriculture, hunting and forestry  
02 Fishing  
03 Manufacture of food products and beverages  
04 Manufacture of textiles and textile products  
05 Manufacture of transport equipment  
06 Unspecified manufacturing industries  
07 Mining and quarrying of energy producing materials  
08 Electricity, gas, steam and hot water supply  
09 Collection, purification a nd distribution of water  
                                                 
24 Based on the statistical classification of economic activities in the European Community (NACE Rev. 
1); Regulation (EC) No 29/2002 of 19.12.2001 amending Regulation (EEC) No 3037/90 of 9.10.1990. 
27.12.2006 EN Official Journal of the European Union L 371/57 
 10 Post and telecommunications  
11 Transport  
12 Construction  
13 Wholesale and retail trade  
14 Hotels and restaurants  
15 Financial intermediation  
16 Real estate, renting and business activities  
17 Public administration  
18 Education  
19 Human health activities  
20 Social work, community, social and personal services  
21 Activities linked to the environment  
22 Other unspecified services  
00 Not applicable  
 
TABLE 5:  CODES FOR THE LOCATION DIMENSION:  
Code  Location25 
 Code of region or area where operati on is located/carried out (NUTS Level26 or 
other, if appropriate, eg, cross-bo rder, transnational, inter-regional)  
  
  
  
                                                 
25 Field 4 of Annex III A. 
26 The codes for this dimension may be found in the Nomenclature of Territorial Units for Statistics 
(NUTS) which appears in the annex of Regulation (EC) No 1059/2003 of 26.05.2003, as amended by 
Regulation (EC) No 1888/2005 of 26.10.2005. 
L 371/58 EN Official Journal of the European Union 27.12.2006 
 Part B: Indicative breakdow n of the Community contributi on by category in the operational 
programme  
 
 Commission reference No: ____________________  
Name of the programme: 
_________________________________________________________  
Date of the last Commission decision for the Operational Programme concerned: 
__/__/__  
(in euros)  (in euros)  (in euros)  
. 
Dimension 1  
Priority theme   Dimension 2 
Form of finance  Dimension 3 
Territory  
Code  
* Amount 
**  Code 
* Amount 
**  Code 
* Amount 
** 
 
* The categories should be coded for each dimension using the stan dard classification.  
** Estimated amount of the Community  contribution for each category .   
  
 
 
 
  
 
  
 
     
  
 
 
 
  
 
  
 
     
  
 
 
 
  
 
  
 
  
Total    Total   Total  
27.12.2006 EN Official Journal of the European Union L 371/59 
 Part C : Cumulative breakdown of allocations of the Community contribution by category in 
the annual and final report on implementation  
 
 Commission reference No: ____________________  
Name of the programme: 
_________________________________________________________  
Date of the last Commission decision for the Operational Programme concerned: 
__/__/__  
Combination of codes of dimensions 1 to 5  
Code *  
Dimension 1  
Priority theme  Code * 
Dimension 2 
Form of 
finance  Code * 
Dimension 3 
Territory 
 Code * 
Dimension 4 
Economic 
activity  Code * 
Dimension 5 
Location 
 Amount 
** 
      
 
  
 
  
 
  
 
  
 
Total  
* The categories should be coded for each dimension using the standard classification.  
** Allocated amount of the Community contribut ion for each combination of categories. 
 
— 
 
L 371/60 EN Official Journal of the European Union 27.12.2006 
 Annex III: List of data on operations  to be communicated on request to the Commission for 
the purpose of documentary and on- the-spot checks under Article 14   
A. Data on operations (as per a pproval decision, as amended)  
Field 1.  Operational programme CCI code  
Field 2.  Number of priority  
Field 3.  Name of Fund  
Field 4.  Code of region or area where operation is located/carried out (NUTS 
Level or other, if appropriate)  
Field 5.  Certifying authority  
Field 6.  Managing authority  
Field 7.  Intermediate body that declares ex penditure to certifying authority, if 
applicable  
Field 8.  Unique code number of operation  
Field 9.  Short description of operation  
Field 10.  Starting date of operation  
Field 11.  Completion date of operation  
Field 12.  Body issuing approval decision  
Field 13.  Approval date  
Field 14.  Reference of beneficiary  
Field 15.  Currency (if not euro)  
Field 16.  Total cost of operation27 
Field 17.  Total eligible expenditure28 
Field 18.  Total public eligible expenditure  
Field 19.  EIB financing  
                                                 
27 i.e., including private funding but net of non-eligible expenditure and other financing.  
28 Depending on the basis for the contribution from  the Funds under Article 53 of Regulation (EC) 
No 1083/2006, will be the same as either field 16 or field 18.  
27.12.2006 EN Official Journal of the European Union L 371/61 
 . 
B. Expenditure declared on operation  
Field 20.  Internal reference number of last application for reimbursement from 
operation  
Field 21.  Date on which last application for reimbursement from operation was entered into monitoring system
 
Field 22.  Amount of eligible expenditure d eclared in last application for 
reimbursement from operation en tered into monitoring system  
Field 23.  Total eligible expenditure for which an application for reimbursement has 
been made  
Field 24.  Location of detailed supporting documents for claim if not on premises of beneficiary 
 
Field 25.  ERDF-related expenditure for operational programmes co-financed by ESF
29 
Field 26.  ESF-related expenditure for operational programmes co-financed by ERDF
30 
Field 27.  Expenditure paid in areas adjacent to the eligible areas (cross border 
cooperation)31 
Field 28.  Expenditure paid by partners loca ted outside the area (transnational 
cooperation)32  
Field 29.  Expenditure paid outside the Community (cross-border, transnational and interregional cooperation)
33  
Field 30.  Expenditure paid for the purchase of land34  
Field 31.  Expenditure paid for housing 35 
Field 32.  Expenditure paid for indirect costs/ overheads charged at flat rates36 
Field 33.  Revenue deducted from applicat ions for reimbursement, if any  
Field 34.  Financial corrections deducted from applications for reimbursement, if 
any 
Field 35.  Total eligible expenditure declared from operation and included in statement of expenditure sent to the Commission by certifying authority (in euro)
 
Field 36.  Total eligible expenditure declared from operation and included in statement of expenditure sent to the Commission by certifying authority (national currency)
 
Field 37.  Date of last statement of expenditure of the certifying authority containing 
expenditure from operation  
                                                 
29 Field 25: to be provided for operational prog rammes co-financed by ES F where use is made of 
the option referred to in Article 34 (2) of Regulation (EC) No 10 83/2006 or of the option referred 
to in Article 8 of Regulation (EC) No 1080/2006.  
30 Field 26 to be provided for operational progra mmes co-financed by ERDF where use is made of 
the option referred to in Article 34 (2) of Regulation (EC) No 10 83/2006 or of the option referred 
to in Article 8 of Regulation (EC) No 1080/2006.  
31 Article 21(1)(a) of Regulation (EC) No 1083/2006.  
32 Article 21(1)(b) of Regulation (EC) No 1083/2006.  
33 Article 21(1)(c) of Regulation (EC) No 1083/2006.  
34 Article 7 (1) (b) of Regulation (EC ) No 1080/2006.  
35 Article 7 (2) (c) of Regulation ( EC) No 1080/2006.  
36 Under the limits laid down in Article 11 of Regula tion (EC) No 1081/2006 or of Article 52 of this 
Regulation.  
L 371/62 EN Official Journal of the European Union 27.12.2006 
 Field 38.  Date of verifications carried out under Article 13(2)(b)  
Field 39.  Date of audits under Article 16(1)  
Field 40.  Body carrying out the audit or verification  
Field 41.  Degree of achievement of target for operation, if completed (%)  
Field 42.   
Annex IV: Technical parameters for random statis tical sampling under Ar ticle 17 (Sampling)  
1. A random statistical sampling method allo ws conclusions to be drawn from the 
results of audits of the sample on the overall expenditure from which the sample was taken, and hence provides evidence to obt ain assurance on th e functioning of the 
management and control systems.  
2. The assurance provided on the functioning of the systems is determined by the 
degree of confidence resulting from the conclusions of the system audits and from the audits of operations in the sample selected by a random statistical sampling method. In order to obtain a high level of a ssurance, that is, a reduced audit risk, the 
audit authority should combine the results of system audits and audits of operations. The audit authority first evalua tes the reliability of the systems (high, average or low) 
taking into account the results of systems audits, so as to determine the technical parameters of the sampling, in particular the confidence level an d the expected error 
rate. Member States may also use the results of the report on the compliance assessment under Article 71 (2) of Regul ation (EC) No 1083/2006. The combined 
level of assurance obtained from the syst ems audits and the audits of operations 
should be high. The confidence level used for sampling operations should not be less than 60 % with a maximum materiality level of 2%. For a system evaluated as having low reliability, the confidence level used for sampling operations should not be below 90%. The audit authority should describe in the annual control report the way assurance has been obtained. 
3. The reliability of management and contro l systems is determined using criteria 
established by the audit authority for systems audits, including a quantified assessment of all key elements of the syst ems and encompassing the main authorities 
and intermediate bodies pa rticipating in the manage ment and control of the 
operational programme. A record of the assessm ents carried out is kept in the audit 
file. 
4. Where the management and control system is common to a number of similar 
operational programmes, for example for th e same Fund, in accordance with Article 
71(4) of Regulation (EC) No 1083/2006, a single sample guaranteeing the same 
technical parameters of conf idence and materiality levels and taking into account the 
same expected rate of erro r, as indicated above, may be  selected for all programmes 
together. 
 
— 
 
27.12.2006 EN Official Journal of the European Union L 371/63 
 Annex V: Model Audit Strategy under Ar ticle 62(1)(c) of Regulation (EC) No  1083/2006  
 
1. INTRODUCTION  
– Identification of the audit authority respons ible for drawing up the audit strategy and 
of any other bodies which have contributed . Explanation of the procedure followed 
for drawing up the audit strategy.  
– Specification of the overall obj ectives of the audit strategy.  
– Explanation of the functions and responsib ility of the audit authority and other 
bodies carrying out audits under its responsibility.  
– Indication of the independence of the audi t authority from the managing authority 
and certifying authority.  
– Confirmation by the audit authority that th e bodies carrying out audits under Article 
62(3) of Regulation (EC) No 1083/2006 have  the requisite func tional independence.  
2. LEGAL BASIS AND SCOPE  
– Indication of any national regulatory fram ework that affects th e audit authority and 
its functions.  
– Indication of the period covered by the strategy.  
– Indication of the Funds, programmes and areas covered by the strategy.  
3. METHODOLOGY  
– Indication of the audit methodology to be followed taking account of internationally 
accepted audit standards (including, but not limited to, INTOSAI, IFAC and IIA), 
audit manuals and other specific documents.  
4. AUDIT APPROACH AND PRIORITIES  
– Materiality thresholds for planning pur poses and for reporting deficiencies.  
– Indication of the types of audits to be  carried out (system audits, audits of 
operations).  
– For system audits :  
 a) specification of the body or bo dies responsible for the audit work;   
 b) specification of the bodies to be audited;   
 c) indication of any horizontal issues to be covered by the system audits, such as 
public procurement, state aid, environmen tal requirements, equal opportunities and 
IT systems.  
L 371/64 EN Official Journal of the European Union 27.12.2006 
 – For audits of operations :  
 a) specification of the body or bodies responsible for the audit work;   
 b) specification of the criteria for determ ining the assurance leve l gained from system 
audits and reference to the documentat ion used for applying the sampling 
methodology set out in Article 17;   
 c) specification of the pro cedure for determining steps to be taken where material 
errors are detected.  
– Indication and justification of  the priorities and audit ob jectives established for the 
whole of the programming period.  
– Explanation of the linkage of  the risk assessment results to the audit work planned.  
– An indicative audit schedule of audit assi gnments for the forthcoming year provided 
in a table format.  
5. RISK ASSESSMENT  
– Indication of the procedures followed, incl uding the extent to which the results of 
previous audits of the bodies and systems have been taken into account (for example, 
audits from the 2000-2006 period, audit work for the compliance assessment).  
– Indication of the managing authority, cert ifying authority and intermediate bodies 
covered.  
– Indication of the risk factors taken into  account, including any horizontal issues 
identified as risk areas.  
– Indication of the results through identifica tion and prioritisation  of the key bodies, 
processes, controls and programmes and priority axes to audit.  
6. RELIANCE ON THE WORK OF OTHERS  
– Indication of the extent to which certain components are audited by other auditors 
and the extent of potential reliance on such work.  
– Explanation of how the audit authority will ensure the quality of the work carried out 
by the other audit bodies, taking account of internationally accepted audit standards.  
7. RESOURCES  
– Indication of planned resources to be allo cated, at least for the forthcoming year.  
8. REPORTING  
– Indication of internal procedures for repor ting, such as provisional and final audit 
reports, and of the right of the body a udited to be heard and to provide an 
explanation before a final position is taken.  
— 
27.12.2006 EN Official Journal of the European Union L 371/65 
 Annex VI: Model annual control report under Ar ticle 62(1)(d)(i) of Council Regulation 
(EC) No 1083/2006 and Article 18(2) of the present Regulation  
1. INTRODUCTION  
– Indication of the responsible audit authority and other bodies that have been involved 
in preparing the report.  
– Indication of the 12 mont h (reference) period from which the random sample was 
drawn.  
– Identification of the operational programme (s) covered by the rep ort and of its/their 
managing and certifying authorities. Where the report cove rs more than one 
programme or Fund, the information shall be broken down by programme and by Fund.  
– Description of the steps ta ken to prepare the report.  
2. CHANGES IN MANAGEMENT  AND CONTROL SYSTEMS  
– Indication of any significant changes in th e management and cont rol systems notified 
to the audit authority as compared with the description provided under Article 71(1) 
of Regulation (EC) No 1083/2006 and of th e dates from which the changes apply.  
3. CHANGES TO AUDIT STRATEGY  
– Indication of any changes that  have been made to  the audit strategy or are proposed, 
and of the reasons behind them.  
4. SYSTEMS AUDITS  
– Indication of the bodies that have carri ed out systems audits, including the audit 
authority itself.  
– Summary list of the audits carried out (bodies audited).  
– Description of the basis for selection of the audits in the context of the audit strategy.  
– Description of the principal findings and co nclusions drawn from the audit work for 
the management and control systems and th eir functioning, including the sufficiency 
of management checks, certification proc edures and the audit trail, adequate 
separation of functions and compliance with Community requirements and policies.  
– Indication of whether any problems identi fied were considered to be of a systemic 
character, and of the measures taken, in cluding a quantification of the irregular 
expenditure and any related financial corrections.  
5. AUDITS OF SAMPLES OF OPERATIONS  
–
 Indication of the bodies that carried ou t the sample audits, including the audit 
authority.  
– Description of the basis for selection of the sample(s).  
L 371/66 EN Official Journal of the European Union 27.12.2006 
 – Indication of the materiality level and, in the case of statistical sampling, the 
confidence level applied and the interval, if applicable.  
– Summary table (see below), broken down by programme and by Fund, indicating the 
eligible expenditure declared to the Commi ssion during the calendar (reference) year 
(ending in the audit period), the amount of expenditure audited, and the percentage 
of expenditure audited in relation to total eligible expenditure declared to the Commission (both for the last calendar year and cumulatively). Information relating to the random sample should be distingu ished from that related to other samples.  
– Description of the principal results of the au dits, indicating in particular the amount 
of irregular expenditure and the error rate resulting from the random sample audited.  
– Indication of the conclusions drawn from th e results of the audits with regard to the 
effectiveness of the management and control system.  
– Information on the follow-up of irregularit ies, including revision of previously 
reported error rates.  
– Indication of whether any problems identi fied were considered to be systemic in 
nature, and the measures taken, includi ng a quantification of the irregular 
expenditure and any related financial corrections.  
6. CO-ORDINATION BETWEEN AUDIT BO DIES AND SUPERVISORY WORK 
OF THE AUDIT AUTHORITY  
– Description of the procedure for co-ordin ation between different national audit 
bodies and the audit author ity itself (if applicable).  
– Description of the procedure for supervisio n applied by the audit authority to other 
audit bodies (if applicable).  
7. FOLLOW-UP OF PREVIOUS  YEARS’ AUDIT ACTIVITY  
– Information on the follow-up of outsta nding audit recommendations and on the 
follow-up of results of systems audits and a udits of operations from earlier years.  
8. OTHER INFORMATION (IF APPLICABLE)  
27.12.2006 EN Official Journal of the European Union L 371/67 
 9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS   
 
Fund Reference 
(CCI no) Programme Expenditure 
declared in reference year Expenditure in reference year 
audited for the random sample 
 Amount and percentage (error 
rate) of irregular expenditure in random sample (3) Other 
expenditure audited (4) Amount of 
irregular expenditure in 
other 
expenditure sample Total 
expenditure declared 
cumulatively Total 
expenditure audited 
cumulatively 
as a percentage of 
total 
expenditure declared 
cumulatively 
    1. 
 2. Amount 
 % 1.    
            
            
 
1. Amount of expenditure audited. 
2. Percentage of expenditure audited in relation to expe nditure declared to the Commi ssion in the reference year. 
3. Where the random sample covers more than one Fund or programme, the information is provided for the whole sample. 
4. Expenditure from complementary sample and expenditure for random sample not in reference year.  
— 
 
L 371/68 EN Official Journal of the European Union 27.12.2006 
 Annex VII: Model annual opinion under Article 62(1)(d)(ii) of Council Regulation (EC) 
No 1083/2006 and Article 18 (2) of the present Regulation  
To the European Commission, Directorate-General…… 
INTRODUCTION  I, the undersigned, representing the (name of body designated by Member State), have 
examined the functioning of the management  and control systems in the operational 
programme (name of operational programme, CCI code number, peri od), in order to issue an 
opinion on whether the systems functioned effectiv ely so as to provide reasonable assurance 
that statements of expenditure presented to th e Commission are correct and, as a consequence, 
reasonable assurance that the underlying transactions are legal and regular. 
SCOPE OF THE EXAMINATION  The examination was carried out in accordance with the audit strategy in respect of this 
programme during the period 1 July to 30 June  (year) and reported in  the attached annual 
control report under point (d) (i) of Article 62 (1 ) of Council Regulati on (EC) No 1083/2006 .  
Either 
There were no limitations on the scope of the examination. 
Or 
The scope of the examination was limited by the following factors: 
(a) (b) (c), etc. (Indicate any limitation on the sc ope of the examination, for ex ample any systemic problems, 
weaknesses in the management and control sy stem, lack of supporting documentation, cases 
under legal proceedings, etc., and estimate th e amounts of expenditure and the Community 
contribution affected. If the audit authority doe s not consider that the limitations have an 
impact on the final expenditure d eclared, this should be stated.) 
OPINION  
Either 
(Unqualified opinion) 
Based on the examination referred to above, it  is my opinion that, for the above-mentioned 
period, the management and control system established for the programme … (name of 
operational programme, CCI code number, period) complied with the applicable requirements 
of Articles 58 to 62 of Council Regulation (EC) No 1083/2006 and S ection 3 of Commission 
Regulation (EC) No 1828/2006 and functioned e ffectively so as to  provide reasonable 
assurance that statements of expenditure presented to the Co mmission are correct and, as a 
consequence, reasonable assurance that the und erlying transactions are legal and regular.  
27.12.2006 EN Official Journal of the European Union L 371/69 
 Or 
(Qualified opinion) 
Based on the examination referred to above, it  is my opinion that, for the above-mentioned 
period, the management and control systems established for the programme … (name of 
operational programme, CCI code number, period) complied with the applicable requirements 
of Articles 58 to 62 of Council Regulation (EC) No 1083/2006 and S ection 3 of Commission 
Regulation (EC) No 1828/2006 and functioned e ffectively so as to  provide reasonable 
assurance that statements of expenditure presented to the Co mmission are correct and, as a 
consequence, reasonable assurance that the und erlying transactions are legal and regular, 
except in the following respects: 37. 
My reasons for considering that this (these) aspect(s) of the sy stems did not comply with the 
requirements and/or did not oper ate in such a way as to give  a reasonable assurance on the 
correctness of the statements of expenditure presented to the Commission are as follows…38.  
I estimate the impact of the qualification(s) to  be … of the total expenditure declared. The 
Community contribution affected is thus…. .  
Or 
(Adverse opinion) 
Based on the examination referred to above, it  is my opinion that, for the above-mentioned 
period, the management and control system established for the programme … (name of 
operational programme, CCI code number, period) did not comply with the requirements of 
Articles 58 to 62 of Council Regulation (E C) No 1083/2006 and Sect ion 3 of Commission 
Regulation (EC) No 1828/2006 and di d not function effectively so  as to provide reasonable 
assurance that statements of expenditure presented to the Co mmission are correct and, as a 
consequence, does not provide r easonable assurance that the u nderlying transactions are legal 
and regular. 
This adverse opinion is based on….: 39  
 
 
Date Signature 
— 
 
                                                 
37 Indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements 
and/or did not operate effectively. 
38 Indicate for each body and each aspect of th e system the reasons for the qualification.  
39 Indicate for each body and each aspect  the reasons for the adverse opinion. 
L 371/70 EN Official Journal of the European Union 27.12.2006 
 Annex VIII: Model final control report and closure declaration for operational 
programmes under Article 62 (1) (e) of Co uncil Regulation (EC) No 1083/2006 and 
Article 18(3) of the present Regulation  
. 
Part A: Model final control report  
 
1. INTRODUCTION 
– Indication of the responsible au dit authority and other bodies that have been involved in 
preparing the report. 
– Indication of the last reference period from which the random sample was drawn. 
– Identification of the operationa l programme(s) covered by the report and its/th eir managing 
and certifying authorities, where applicab le, broken down by Fund and programme.  
– Description of the steps ta ken to prepare the report. 
2. CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT 
STRATEGY40 
– Indication of any significant changes in the management and control systems notified to 
the audit authority as compared with the description provided under Article 71(1) of 
Regulation (EC) No 1083/2006, and of the dates from which the changes apply. 
– Indication of any changes that have been made  to the audit strategy and reasons for such 
changes  
3. SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 62 (1) (A) AND (B) 
OF REGULATION (EC) NO 1083/2006 AND ARTIC LE 17 OF THE PRESENT 
REGULATION 
For systems audits: 
– Indication of the bodies that have carried ou t systems audits, includi ng the audit authority 
itself. 
– Summary list of audits carried out: b odies audited and year of audit.  
– Description of the basis for selection of audits in the context of the audit strategy41. 
– Description of the principal findings and the c onclusions drawn from the audit work for the 
management and control systems and their functioning, including the sufficiency of 
management checks, certification procedures and the audit trail, adequate separation of 
functions and compliance with Comm unity requirements and policies42. 
                                                 
40 For changes not indicated in earlier annual control reports. 
41 For audits not covered by earlier annual control reports. 
42 For audits not covered by earlier annual control reports. 
27.12.2006 EN Official Journal of the European Union L 371/71 
 – Indication of whether any problems identified were considered to be of a systemic 
character, and the measures taken, including a quantification of the irregular expenditure 
and any related financial corrections43. 
For audits of operations: 
– Indication of the bodies that carried out the sample audits , including the audit authority 
itself. 
– Description of the basis for selection of the sample(s). 
– Indication of the materiality le vel and, in the case of statis tical sampling, the confidence 
level applied and the in terval, if applicable. 
– Description of the principal re sults of the audits, indicating in particular the amount of 
irregular expenditure and the error rate resulting from the random sample audited44. 
– Indication of the conclusions drawn from the results of the audits with regard to the 
effectiveness of the manage ment and control system. 
– Information on the follow-up of irregularities,  including revision of previously reported 
error rates. 
– Indication of whether any problem s identified were considered to be systemic in nature, 
and the measures taken, including a quantific ation of the irregula r expenditure and any 
related financial corrections45. 
4. FOLLOW-UP OF AUDIT ACTIVITY – Information on the follow-up of the results of  systems audits and audits of operations. 
5. ADDITIONAL WORK UNDERTAKEN  BY AUDIT AUTHORITY IN 
PREPARING ITS CLOSURE DECLARATION  
– Summary of audits of the closure procedure of the managing and certifying authorities and 
intermediate bodies. 
– Summary of the results of the examination of  the debtors’ ledger kept under Article 61 (f) 
of Regulation (EC) No 1083/2006. 
– Summary of the results of the re-performance of controls on the accuracy of the amounts 
declared in relation to  supporting documents.  
– Summary of the results of examination of re ports of other national or Community audit 
bodies (specify, by category, which reports have been received and examined).  
– Summary of the results of examination of information relating to follow-up of audit 
findings and reported irregularities. 
                                                
 
43 For audits not covered by earlier annual control reports. 
44 For audits not covered by earlier annual control reports. 
45 For audits not covered by earlier annual control reports. 
L 371/72 EN Official Journal of the European Union 27.12.2006 
 – Summary of the results of examination of additional work carried out by managing and 
certifying authorities to enable an unqualified opinion to be provided.  
– Other. 
6. LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT 
AUTHORITY 
– Details of any factors that have limited the sc ope of the examination by the audit authority 
should be reported46. 
– Estimated amounts of expenditure and the Comm unity contribution that  are affected must 
be stated. 
7. REPORTED IRREGULARITIES – Confirmation that the procedure for reporting and following up irregula rities, including the 
treatment of systemic problems, has been carried out in accordance with regulatory 
requirements. 
– Confirmation of the accuracy of the informati on given in the final implementation report 
on the irregularities report ed under Article 70 (1) (b) of Regulation (EC) No 1083/2006. 
– A list of cases of irregularity regarded as  systemic and the amounts of expenditure 
affected. 
8. OTHER INFORMATION (IF APPLICABLE) 
                                                
 
46 Examples of such matters include systemic problems, weaknesses in management and control systems, 
lack of supporting documents, and cases under legal proceedings. 
27.12.2006 EN Official Journal of the European Union L 371/73 
 9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS  
 
Fund Reference 
(CCI no) Programme Expenditure declared 
in reference year Expenditure in 
reference year audited for the 
random sample 
 Amount and 
percentage (error rate) of irregular 
expenditure in 
random sample (3)  Other expenditure 
audited (4)  Amount of irregular 
expenditure in other expenditure sample Total expenditure 
declared cumulatively Total expenditure 
audited cumulatively as a 
percentage of 
total expenditure declared 
cumulatively 
    1. 
 2. Amount 
 % 1.    
            
            
 
1. amount of expenditure audited. 
2. percentage of expenditure audited in relation to expe nditure declared to the Commi ssion in the reference year.  
3. where the random sample covers more than one Fund or programme, the information is provided for the whole sample. 
4. expenditure from complementary sample and expenditure for random sample not in reference year. . 
L 371/74 EN Official Journal of the European Union 27.12.2006 
 Part B: Closure declaration  
To the European Commission, Directorate-General  
1. INTRODUCTION I, the undersigned, representing the (name of th e body designated by Member State), have for 
the operational programme … (name of th e operational programme, CCI code number, 
period) examined the results of the audit work  carried out on this programme by or under the 
responsibility of the audit authority in accordance  with the audit strategy [and have carried out 
the additional work I judged necessary]. The re sults of the examination and any additional 
work I have performed are summarised in the attached final control report (which also 
contains the information required by the annual co ntrol report for the peri od 1 January 2015 to 
31 December 2016). I have planned and performe d this work with a view to obtaining a 
reasonable assurance as to whether the paymen t application for the final balance of the 
Community contribution to the operational progra mme is correct and valid and the underlying 
transactions covered by the final statemen t of expenditure are legal and regular.  
2. SCOPE OF THE EXAMINATION The examination was carried out in accordance with the audit strategy in respect of this 
programme and reported in the attached final control report under point (e) of Article 62 (1) 
of Council Regulation (EC) No 1083/2006. 
Either 
There were no limitations on the scope of the examination. 
Or 
The scope of the examination was limited by the following factors: 
(a) (b) (c), etc. (Indicate any limitation on the sc ope of the examination, for ex ample any systemic problems, 
weaknesses in the management and control sy stem, lack of supporting documentation, cases 
under legal proceedings, etc., and estimate th e amounts of expenditure and the Community 
contribution affected. If the audit authority doe s not consider that the limitations have an 
impact on the final expenditure d eclared, this should be stated.) 
3. IRREGULARITIES AND ERROR RATES 
Either 
The cases of irregularity and erro r rates found in the audit work are not such as to preclude an 
unqualified opinion given the satisf actory way they have been dealt with by the managing 
authority and the trend in the level of their occurrence over time. 
Or 
27.12.2006 EN Official Journal of the European Union L 371/75 
 The cases of irregularity and error rates found in  the audit work and the way they have been 
dealt with by the managing authority are such as  to preclude an unquali fied opinion. A list of 
these cases is provided in the fi nal control report, together with  an indication of their possible 
systemic character and the scale of the proble m. The amounts of tota l declared expenditure 
and public contribution that c ould be affected are... respec tively. As a consequence, the 
corresponding Community contribution that could be affected is… . 
4. OPINION 
Either 
(Unqualified opinion)  
If there were no limitations on the scope of the examination and the cases of irregularity and 
error rates and the way they have been dealt wi th by the managing authority do not preclude 
an unqualified opinion : 
Based on the examination referred to above, it  is my opinion that the final statement of 
expenditure presents fairly, in all material re spects, the expenditure paid under the operational 
programme, that the application for paymen t of the final balance of the Community 
contribution to this programme is valid and that the underlying transactions covered by the 
final statement of expenditu re are legal and regular. 
Or 
(Qualified opinion) 
If there were limitations on th e scope of the examination and/or  the cases of irregularity and 
error rates and the way they have been dea lt with by the managing authority call for a 
qualified opinion but do not justify an unfav ourable opinion for all the expenditure 
concerned : 
Based on the examination referred to above, it  is my opinion that the final statement of 
expenditure presents fairly, in all material re spects, the expenditure paid under the operational 
programme, that the application for paymen t of the final balance of the Community 
contribution to this programme is valid and that the underlying transactions covered by the 
final statement of expenditure ar e legal and regular, except with regard to the matters referred 
to at point 2 and/or to the observations at point 3 regarding the er ror rates and cases of 
irregularity and the way they have been deal t with by the managing authority, the impact of 
which is quantified above. I estimate the impact of these qualifications to be … of the total expenditure declared. The Community  contribution affected is thus….. 
Or 
(Adverse opinion) 
If there were major limitations on the scope of the examination error rates and cases of 
irregularity and the way they have been dealt with by the managing authority such that no 
conclusion can be reached on the reliability of the final stat ement of expenditure without 
considerable further work : 
Based on the examination referred to above, and in  particular in view of the matters referred 
to at point 2 and/or the error ra tes and cases of irregul arity and the fact that  they have not been 
L 371/76 EN Official Journal of the European Union 27.12.2006 
 dealt with satisfactorily by the managing authority as reported at point 3, it is my opinion that 
the final statement of expenditu re does not present fairly, in  all material respects, the 
expenditure paid under the operatio nal programme, that, as a cons equence, the application for 
payment of the final balance of the Community contribution to this programme is not valid 
and that the underlying transactions covered by  the final statement of expenditure are not 
legal and regular.  
 
Date Signature 
 
— 
 
27.12.2006 EN Official Journal of the European Union L 371/77 
 Annex IX: Model declaration for the partia l closure of operational programmes under 
Article 18 (5)  
To the European Commission, Directorate-General …. 
The managing authority for the programme ... (name of operational programme, CCI code 
number, period) has submitted a statement of expe nditure relating to operations [completed as 
at … (date up to which operations were comp leted) / completed between … and … (dates 
between which operations were completed)] a nd is applying for partial closure of the 
programme under Article 88 (2) (b) of Regulation (EC) No 1083/2006 for these operations.  
I, the undersigned, representing the (name of body designated by the Me mber State) have 
examined the results of the audit work carried out on this programme as set out in the annual 
control reports and annual opini ons issued under Articles 62 (1 ) (d) (i) and (ii) of Council 
Regulation (EC) No 1083/2006 for the year/years …, 
- I have planned and performed this work with a view to obtaining a reasonable assurance as 
to whether the statement of expenditure concer ned is correct and valid  and the underlying 
transactions covered by the statement of  expenditure are legal and regular.  
Opinion 
Based on the examination referred to above, it is my opinion that  the statement of expenditure 
on completed operations submitted by the managing authority for the programme … (name of operational programme, CCI code number, period)  for the purpose of partial closure of the 
programme in respect of opera tions [completed as at … / completed between … and …] 
presents fairly, in all material respects, th e expenditure paid and that the underlying 
transactions are legal and regular. 
 
 
Date Signature 
— 
 
L 371/78 EN Official Journal of the European Union 27.12.2006 
 Annex X: Certificate and statement of expenditure and application for payment  
See form attached. 
— 
 
27.12.2006 EN Official Journal of the European Union L 371/79 
 Annex XI: Annual statement on withdr awn and recovered amounts and pending 
recoveries (Article 20 (2))  
1. WITHDRAWALS AND RECOVERIES FO R THE YEAR 20.. DE DUCTED FROM 
STATEMENTS OF EXPENDITURE  
 
 
Priority 
axis Withdrawals Recoveries 
 Total 
expenditu
re of beneficiar
ies Public 
contributi
on Co-
financing 
rate
47 EU 
contributi
on Total 
expenditu
re of beneficiar
ies Public 
contributi
on Co-
financing 
rate
48 EU 
contributi
on  
1          
2          
3          
4          
…          
Total         
. 
                                                 
47 This co-financing rate and the method for its cal culation are found in the financial table of the 
operational programme for the priority axis concerned. 
48 This co-financing rate and the method for its cal culation are found in the financial table of the 
operational programme for the priority axis concerned. 
L 371/80 EN Official Journal of the European Union 27.12.2006 
 2. PENDING RECOVERIES AS AT 31.12. 20..  
  
Priority axis Y ear of launch of 
recovery proceedings Public 
contribution to be recovered Co-financing 
rate
49 EU contribution 
to be recovered 
1 2007    
 2008    
 …    
2 2007    
 2008    
 …    
3 2007    
 2008    
     
     
Sub-totals 2007    
 2008    
 …    
Grand total    
. 
                                                 
49 This co-financing rate and the method for its cal culation are found in the financial table of the 
operational programme for the priority axis concerned. 
27.12.2006 EN Official Journal of the European Union L 371/81 
 Annex XII: Description of ma nagement and control systems  
See form attached.  
— 
 
L 371/82 EN Official Journal of the European Union 27.12.2006 
 Annex XIII: Model opinion issued under Ar ticle 71 (2) of Council Regulation (EC) 
No 1083/2006 and Article 25 of the present Regulation on the compliance of 
management and control systems  
To the European Commission, Directorate-General…… 
INTRODUCTION  I, the undersigned, representing (name of aud it authority or the operationally independent 
body designated by the Member State under Arti cle 71 (3) of Council Regulation (EC) No 
1083/2006) as the body responsible for drawing up a report sett ing out the results of an 
assessment of the management and control sy stems established for the programme … (name 
of operational programme(s), CCI code number (s), period
50) and for giving an opinion on 
their compliance with Articles  58 to 62 of Regulation (EC) No 1083/2006, have carried out an 
examination in accordance with Article 25 of Commission Regulation (EC) No 1828/2006. 
SCOPE OF THE EXAMINATION  The examination was based on the descriptio n of the management and control systems 
received on dd/mm/yyyy from (name of body or bodies submitting the description) . In 
addition, we have examined further information  concerning … (subjects)  and interviewed 
staff of … (bodies whose staff were interviewed). 
The examination covered the managing, certifyi ng and audit authorities, the body designated 
to receive the payments made by the Commission and to make the payments to beneficiaries 
and the following intermediate bodies (list……..…).   
OPINION
51 
Either 
(Unqualified opinion) 
On the basis of the examination referred to ab ove, it is my opinion that the management and 
control systems established for the programme (s) … (name of operati onal programme(s), CCI 
code number(s), period) comply with the re quirements of Articles 58 to 62 of Council 
Regulation (EC) No 1083/2006 and Section 3 of Commissi on Regulation (EC) No 1828/2006. 
Or 
(Qualified opinion) 
On the basis of the examination referred to ab ove, it is my opinion that the management and 
control systems for the progr amme(s) … (name of operationa l programme(s), CCI code 
number(s), period) comply with the requireme nts of Articles 58 to 62 of Council Regulation 
                                                 
50 Where a common system applies to two or more operational programmes, a description of the common 
system may be accompanied by a single report and opinion. 
51 Where the opinion is issued by the audit authority, the latter should provide a separate "Declaration of 
Competence and Operational Independence" on its own functions under Article 62 of Council 
Regulation (EC) No 1083/2006. 
27.12.2006 EN Official Journal of the European Union L 371/83 
 (EC) No 1083/2003 and Section 3 of Commi ssion Regulation (EC) No 1828/2006, except in 
the following respects …..52. 
My reasons for considering that this/these aspect(s) of the syst ems do(es) not comply with the 
requirements  and my assessment of the seriousness  are as follows53:  
Or 
(Adverse opinion) 
On the basis of the examination referred to ab ove, it is my opinion that the management and 
control systems for the progr amme(s) … (name of operationa l programme(s), CCI code 
number(s), period) do not comply with the requirements of Articles 58 to 62 of Council 
Regulation (EC) No 1083/2006 a nd Section 3 of Commission Regulation (EC) No 1828/2006.  
This adverse opinion is based on….54  
 
 
Date Signature 
— 
 
                                                 
52 Indicate the body or bodies and the aspects of th eir systems that appear not to comply with the 
requirements. 
53 Indicate the reason(s) for the reservations entered for each body and on each aspect 
54 Indicate the reason(s) for the adverse opinion for each body and on each aspect 
L 371/84 EN Official Journal of the European Union 27.12.2006 
 Annex XIV: Model Statement of expenditure for a partial closure  
See form attached. 
— 
 
27.12.2006 EN Official Journal of the European Union L 371/85 
 Annex XV: Financial table for the National  Strategic Reference Framework (NSRF) -  
indicative annual allocation by Fund and operational programme (OP)   
N.B.: Article 27 (4) (e) and Article 28 (3) (b ) of the Regulation (EC) No 1083/2006 (in EUR) 
  
CONVERGENCE Community participation  
OP Fund Total 2007 2008 2009 2010 2011 2012 2013  
           
  ERDF and CF    
OP1 ERDF                  
 OP2 ERDF+CF                  
 ERDF                  
 CF                  
 OP3 ERDF+CF                  
 ERDF                  
 CF                  
 OP… …                  
  ESF              
OP4 ESF                  
OP5 ESF                  
OP6 ESF                  
OP… ESF          
TOTAL all Funds 
NSRF 2007 - 2013                   
Total ERDF                   
Total CF                   
Total ESF                    
EAFRD           
EFF           
. 
L 371/86 EN Official Journal of the European Union 27.12.2006 
 . 
COMPETITIVENESS / EMPLOYMENT Community participation  
OP Fund Total 2007 2008 2009 2010 2011 2012 2013  
           
  ERDF     
OP1 ERDF                  
 OP2 ERDF                  
 ERDF                  
 OP3  ERDF                   
 ERDF                   
 OP…  …                  
  ESF                
OP4 ESF                  
OP5 ESF                  
OP6 ESF                  
OP… ESF          
TOTAL all Funds 
NSRF 2007 – 2013                   
Total ERDF                   
Total ESF                    
27.12.2006 EN Official Journal of the European Union L 371/87 
 Annex XVI: Financing plans for the operational programme  
1. FINANCING PLAN OF THE OPER ATIONAL PROGRAMME GIVING THE 
ANNUAL COMMITMENT OF EACH FUND IN THE OPERATIONAL PROGRAMME 
Operational programme reference (CCI number): 
Year by source for the programme, in EUR55: 
 Structural Funding 
(ERDF or ESF) 
 
 
(1) Cohesion Fund 
 
 
 
(2) Total 
 
  
(3) = (1)+(2) 
2007 
In Regions without 
transitional support    
In Regions with transitional 
support    
Total 2007    
2008 
In Regions without 
transitional support    
In Regions with transitional 
support    
Total 2008    
2009 
In Regions without 
transitional support 
In Regions with transitional 
support    
Total 2009    
2010 
In Regions without 
transitional support    
In Regions with transitional 
support    
Total 2010    
2011 
In Regions without 
transitional support    
                                                 
55 In case of multi-objective opera tional programmes, the annual financing plan shall also be broken down 
by objective. 
L 371/88 EN Official Journal of the European Union 27.12.2006 
 In Regions with transitional 
support    
Total 2011    
2012 
In Regions without 
transitional support    
In Regions with transitional 
support    
Total 2012    
2013 
In Regions without 
transitional support    
In Regions with transitional 
support    
Total 2013     
Total in Regions without 
transitional support (2007-2013)  
  
Total in Regions with 
transitional support (2007-
2013)    
Grand Total 2007-2013    
27.12.2006 EN Official Journal of the European Union L 371/89 
 2. FINANCIAL PLAN OF THE OPERATI ONAL PROGRAMME GIVING, FOR THE 
WHOLE PROGRAMMING PERIOD, THE AM OUNT OF THE TOTAL FINANCIAL 
ALLOCATION OF EACH FUND IN THE OPERATIONAL PROGRAMME, THE NATIONAL CONTERPART AND THE RATE OF REIMBURSEMENT BY PRIORITY 
AXIS. 
Operational programme reference (CCI number): 
Priority axes by source of funding (in EUR) 
Indicative breakdown of 
the national counterpart For information  Community 
Funding 
 
(a) National 
counterpart 
(b) (= (c) + 
(d)) National 
Public 
funding  
(c) National 
private 
funding56 
(d) Total funding (e) 
= (a)+(b) Co-financing 
rate (f)1 = 
(a)/(e) 
EIB contri-
butions Other 
funding57 
Priority Axis 1 
Specify the Fund 
and the basis for calculating the 
Community 
contribution (total or public)
58        
Priority Axis 2 
Specify the Fund 
and the basis for 
calculating the Community 
contribution (total 
or public)        
Priority Axis … 
Specify the Fund 
and the basis for 
calculating the 
Community contribution (total 
or public)        
Total        
1 This rate may be rounded to th e nearest whole number in the table. The precise rate used to 
reimburse payments is the ratio (f). 
— 
 
                                                 
56 To be completed only when priority axes are expressed in total costs.  
57 Including national private funding when prio rity axes are expressed in public costs. 
58 In case of pluri-objective operational programmes, indicate in addition the objective. 
L 371/90 EN Official Journal of the European Union 27.12.2006 
 Annex XVII: Forecast of li kely payment applications  
See form attached. 
— 
  
27.12.2006 EN Official Journal of the European Union L 371/91 
 Annex XVIII: Annual and final reporting  
See form attached. 
— 
 
L 371/92 EN Official Journal of the European Union 27.12.2006 
 Annex XIX: Verification of Additionality For 2007-2013 Convergence Objective – Ex Ante Verification  
. 
Summary financial table of public or other equivalent structural  expenditure in Convergence Objective regions (in EUR millions,  2006 prices)* 
             
  Annual average forecast in 2007-2013 NSRF ( ex ante) Actual annua l average 2000-05** 
  Total Of which 
public 
companies National 
Strategic 
Reference 
Framework 
(NSRF) Outside 
NSRF Total Total Of which 
public 
companies Community 
Support 
Framework 
(CSF) / Single 
Programming 
Document 
(SPD)  Outside 
CSF/SPD Total 
  Nat. + 
EU Nat. + EU EU Nat. Nat. Nat. Nat. + EU Nat. + EU  EU Nat Nat. Nat. 
1 2 = 
4+5+6 3 4 5 6 7= 
5+6=2-4 8 
=10+11+12 9 10 11 12 13=11+12=8-
10 
                          
 Basic infrastructure                         
Transport                         
Telecommunications & information 
society                         
Energy                         
Environment & water                         
Health                         
Human Resources                         
Education                         
Training                         
RTD                         
Productive environment                         
Industry                         
Services                         
Tourism                         
Others                         
Total                         
                          
 
* For Member States whose currency is not the euro, the annual average exchange rate of 2005 is to be used. 
** 2004-2005 for the 10 Member States who acceded in 2004, plus Romania and Bulgaria.      
27.12.2006 EN Official Journal of the European Union L 371/93 
 Annex XX: Major project struct ured data to be encoded  
. 
Major project key details Infrastructure 
application 
form Productive 
investment 
application 
form Type of data 
Project name B.1.1 B.1.1 text 
Name of company Na B.1.2 text 
SME Na B.1.3 Y/N 
Turnover Na B.1.4 € 
Total number of persons employed Na B.1.5 number 
Group structure (shareholding) Na B.1.6 Y/N 
Priority theme dimension B.2.1 B.2.1 Code(s) 
Form of finance dimension B.2.2 B.2.2 Code 
Territorial dimension B.2.3 B.2.3 Code 
Economic activity dimens ion B.2.4 B.2.4 Code(s) 
NACE code B.2.4.1 B.2.4.1 Code(s) 
Nature of the investment Na B.2.4.2 Code 
Product concerned Na B.2.4.3 Code(s) 
Location dimension B.2.5 B.2.5 Code(s) 
Fund B.3.4 B.3.4 ERDF/CF 
Priority Axis B.3.5 B.3.5 Text 
PPP B.4.2.d na Y/N 
Construction phase - start date D.1.8A D.1.5A date 
Construction phase - completion date D.1.8B D.1.5B date 
Reference period E.1.2.1 E.1.2.1 years 
Financial discount rate E.1.2.2 E.1.2.2 % 
Total investment cost E.1.2.3 E.1.2.3 € 
Total investment cost (present value) E.1.2.4 na € 
Residual value E.1.2.5 na € 
Residual value (present value) E.1.2.6 na € 
Revenues (present value) E.1.2.7 na € 
Operating cost (present value) E.1.2.8 na € 
Net revenue (present value) E.1.2.9 na € 
Eligible expenditure (present value) E.1.2.10 na € 
Estimated rate of capacity utilisation Na E.1.2.4 % 
Estimated rate of capacity utilisation for break-
even Na E.1.2.5 % 
Estimated increase in annual turnover Na E.1.2.6 € 
Turnover per person employed (in €)  Na E.1.2.7 € 
% change in Turnover per person employed  Na E.1.2.8 % 
Financial rate of return (without Community 
grant) E.1.3.1A E.1.3.1A % 
Financial rate of return (with Comm unity grant) E.1.3.1B E.1.3.1B % 
Financial net present value (without Community E.1.3.2A E.1.3.2A € 
L 371/94 EN Official Journal of the European Union 27.12.2006 
 grant) 
Financial net present value (with Community 
grant) E.1.3.2B E.1.3.2B € 
Eligible costs H.1.12C H.1.10C € 
Decision amount H.2.3 H.2.1 € 
Community grant H.2.5 H.2.3 € 
Economic costs and benefits E.2.2 E.2.2 text/€ 
Social discount rate E.2.3.1 E.2.3.1 % 
Economic rate of return E.2.3.2 E.2.3.2 % 
Economic net present valu e E.2.3.3 E.2.3.3 € 
Benefit/Cost ratio E. 2.3.4 E.2.3.4 number 
Number of jobs directly created during 
implementation phase E.2.4.1A E.2.4 a) 1A number 
Average duration of jobs directly created during implementation phase E.2.4.1B E.2.4 a) 1B months 
Number of jobs directly created during operational phase E.2.4.2A E.2.4 a) 2A number 
Average duration of jobs directly created during operational phase E.2.4.2B E.2.4 a) 2B months 
Number of jobs indirectly created during implementation phase na E.2.4 a) 3A number 
Average duration of jobs indirectly created – during implementation phase na E.2.4 a)3B months 
Number of jobs indirectly created during operational phase na E.2.4 a)4A number 
Average duration of jobs indirectly created during operational phase na E.2.4 a)4B months 
Number of jobs safeguarded na E.2.4 b) number 
Inter regional employment impact  na E.2.4 c) neg/neut/pos 
Critical variables E.3.2 E.3.2 text 
EIA class of development F.3.2.1 F.3.2.1 I/II/not covered 
EIA carried out if class II F.3.2.3 F.3.2.3 Y/N 
Negative effect on NATURA 2000 sites F.4.1 F.4.1 Y/N 
% of cost for compensate negative 
environmental impacts F.6 F.6 % 
Other Community sources (EIB / EIF) I.1.3 I.1.3 Y/N 
Legal procedure for compliance with Community legislation I.2 I.2 Y/N 
Involvement of JASPERS I.4.1 I.4.1 Y/N 
Previous history of the recovery of 
assistance  na I.5 Y/N 
 
27.12.2006 EN Official Journal of the European Union L 371/95 
 Annex XXI: Major project request for confirma tion of assistance under Articles 39 to 41 
of Regulation (EC) No 1083/2006 - European  Regional Development Fund / Cohesion 
Fund - infrastructure investment  
See form attached. 
— 
 
L 371/96 EN Official Journal of the European Union 27.12.2006 
 Annex XXII: Major project request for confir mation of assistance under Articles 39 to 
41 of Regulation (EC) No 1083/2006 - European  Regional Development Fund / Cohesion 
Fund - productive investment  
See form attached. 
— 
 
27.12.2006 EN Official Journal of the European Union L 371/97 
 Annex XXIII : Data on participants  in ESF operations by priority  
 
NUMBER OF PARTICIPANTS PER YEAR  
(people entering, those l eaving, carry-over from one year to the next) 
BREAKDOWN OF PARTICIPANTS BY GENDER BREAKDOWN OF PARTICIPANTS ACCORD ING TO STATUS IN THE LABOUR 
MARKET 
– employed (total number of employed, including self-employed) – self-employed – unemployed (total number of unemployed including long-term unemployed) – long-term unemployed – inactive persons (total numb er of inactive persons, incl uding those in education, 
training or retirement, those having given up business, th e permanently disabled, those 
fulfilling domestic tasks or other)  
– inactive persons in education or training 
BREAKDOWN OF PARTICIPANTS BY AGE – young people (15-24 years) – older workers (55-64 years) BREAKDOWN OF PARTICIPANTS BY VULN ERABLE GROUPS, IN ACCORDANCE 
WITH NATIONAL RULES 
– minorities – migrants – disabled – other disadvantaged people BREAKDOWN OF PARTICIPANTS BY  EDUCATIONAL ATTAINMENT 
– Primary or lower secondary education (ISCED 1 and 2) – Upper secondary education (ISCED 3) – Post-secondary non-tertiary education (ISCED 4) – Tertiary education (ISCED 5 and 6) 
— 
L 371/98 EN Official Journal of the European Union 27.12.2006 
 ANNEX X  
 
CERTIFICATE AND STATEMENT OF EX PENDITURE AND APPLICATION FOR 
INTERIM PAYMENT  
 
EUROPEAN COMMISSION  
 
. . . . . . . . . . . . . . . Fund or Funds concerned 
 
Certificate and statement of expe nditure and payment application  
___________________________________________________________________________________________________  
 
Name of operational programme  Commission Decision                                                  of  Commission reference (CCI) No:  National reference (if any)  
___________________________________________________________________________________________________
 
27.12.2006 EN Official Journal of the European Union L 371/99 
 CERTIFICATE 
 
I, the undersigned,  representing the certifying authority designated by (
1) 
 hereby certify that all expenditure included in the attached stat ement complies with the criteria for eligibility of expenditur e set out in 
Article 56 of Regulation (EC) No 1083/2006 and has been paid by th e beneficiaries on the implementation of the operations selec ted under 
the operational programme in accordance with the conditions for granting of public contributions under Article 78(1) of Regulat ion (EC) 
No 1083/2006  
after(
2)    20… and amounts to:  euro3  
                                                                                                     (exact figure to two decimal places)                                                         
The attached statement of expenditure, broken down by  priority, is based on accounts provisionally closed on 
 
  20… 
 
and forms an integral part of this certificate I also certify that operations are progressing in pursuance with  the objectives laid down in the Decision and in accordance wit h Regulation 
(EC) No 1083/2006, and in particular that:  
(1) the expenditure declared complies with the applicable Community and national rules and has been 
paid in respect of operations se lected for funding in accordance w ith the criteria applicable to the 
operational programme and the applicable Community and national rules, in particular: 
• State aid rules; 
• Public procurement rules; 
• Rules on the justification of advan ces in the framework of state aid 
under Article 87 of the Treaty by expenditure paid out by the 
beneficiary within a three years deadline; 
• no declaration of expenditure concerning major projects which have not 
yet been approved by the Commission; 
(2) the statement of expenditure is accurate, re sults from reliable accounting systems and is based on 
verifiable supporting documents; 
(3) the underlying transac tions are lawful and comply with the rules and the procedures have been 
followed satisfactorily; 
(4) the statement of expenditure and the payment application take account, where applicable, of any 
amounts recovered and of any interest received, a nd of revenue accruing from operations financed 
under the operational programme;  
 (5) the breakdown of the underlying operations is recorded on computer files and is available to the 
relevant Commission departments on request. 
                                                 
(1) Indicate the administrative instrument of  designation in accordan ce with Article 59 of 
Regulation (EC) No  1083/2006 with  any references and the date. 
(2) Reference date according to the Decision.  
(3) total amount of eligible expenditure paid by beneficiaries. 
L 371/100 EN Official Journal of the European Union 27.12.2006 
  
In accordance with Article 90 of Regulation (EC) No 1083/2 006, the supporting documents are and will continue to be 
available for at least three years following the closure of the operational programme by the Commission (without 
prejudice to the special conditions laid down in Article 100 (1) of that Regulation)   
 
Date   20… 
 
 
Name in capitals, stamp, position and signature 
of competent authority 
 
27.12.2006 EN Official Journal of the European Union L 371/101 
 Statement of expenditure by priority axis: Interim payment 
Operational Programme reference (CCI No): 
Name of programme: 
Date of provisional closure of accounts:    Date of sending to the Commission: 
Total certified eligible expenditure paid:  
2007-2015 Priority Axis Basis for 
calculating 
Community 
contributio
n (public or 
total)4 Total amount of eligible expenditure paid 
by  beneficiaries  
 Corresponding public 
contribution 
 
Priority Axis 1     
Priority Axis 1: Total    
Priority Axis 1: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of first partial 
closure)    
Priority Axis 1: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of second partial 
closure)    
Priority Axis 2     
Priority Axis 2: Total    
Priority Axis 2: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of first partial 
closure)    
Priority Axis 2: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of second partial 
closure)    
                                                 
4 This co-financing rate and the method for its calculation are found in the financial table of the operational programme for th e priority axis concerned. 
L 371/102 EN Official Journal of the European Union 27.12.2006 
 Priority Axis 3     
Priority Axis 3: Total    
Priority Axis 3: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of first partial 
closure)    
Priority Axis 3: Expenditure relating to operations which have 
been subject to partial closure at 31/12 (year of second partial 
closure)    
Total for regions not receiving transitional support    
Total for regions receiving transitional support    
Technical assistance:  Total    
Technical assistance: Expenditure  relating to operations which 
have been subject to partial closure at 31/12 (year of first 
partial closure)    
Technical assistance: Expenditure  relating to operations which 
have been subject to partial cl osure at 31/12 (year of second 
partial closure)    
Total for regions without transitional support    
Total for regions with transitional support    
Total expenditure relating to operations which have been 
subject to partial closure5    
Grand total    
NB: If an operational programme is multi-objective or multi-Fund, the priority axis shall indicate the objective(s) and Fund(s)  concerned.  
                                                 
5 Partial closure concerns operations complete d as at 31 December of the ye ar preceding the year of partial closure. The list o f operations which 
have been subject to partial closure is made available to the Commission upon request. 
27.12.2006 EN Official Journal of the European Union L 371/103 
  
Breakdown by year of the total certified eligible expenditure6 
 Amounts of expenditure (in euros)  
Grand total 2007-2015  
2007  
2008  
2009  
2010  
2011  
2012  
2013  
2014  
2015  
 
                                                 
6 By year: the breakdown mentioned in this table shall correspond to the payments made by the beneficiaries in the year concern ed. Where it is 
not possible to establish this brea kdown precisely, the best estimate  of the breakdown should be given. 
L 371/104 EN Official Journal of the European Union 27.12.2006 
 APPLICATION FOR PAYMENT: Interim payment  
 
Name of operational programme: 
Operational programme reference (CCI) No: Fund(s):   
Pursuant to Article 61 of Re gulation (EC) No 1083/2006, I, the undersigned (name in capitals, 
stamp, position and signature of competent aut hority), hereby request that you pay by way of 
intermediate payment the sum of: 
 
In EUR Convergence 
Objective European 
Competitiveness and Employment Objective European territorial 
Cooperation Objective 
ERDF    
ESF    
Cohesion Fund    
 This application is admissible because: 
 
 Delete as appropriate 
 
 
(a)        no more than the maximum amount of assistance from the 
Funds as laid down in the decisi on of the Commission approving the 
operational programme has been paid by the Commission during the 
whole period for each priority axis. 
  
 
(b) the managing authority has sent the Commission the most 
recent annual implementation report in accordance with Article 67 
(1) and (3). 
  
— has been forwarded by the managing 
authority within the time limit laid 
down 
— is attached 
— is not due 
 
 
(c)               there is no reasoned opinion by the Commission in respect 
of an infringement und er Article 226 of the Treaty, as regards the 
operation(s) for which the expenditure is declared in the application 
for payment. 
  
 
 
27.12.2006 EN Official Journal of the European Union L 371/105 
 The payment should be made by the Commission to the body designa ted by the Member State for the purposes of making payments 
 
 
Designated body   
 
Bank 
  
 
Bank account No 
  
 
Holder of account (where not the same 
as the designated body) 
  
 
Date   20… 
 
  
Name in capitals, stamp, position and signature of 
       competent authority 
L 371/106 EN Official Journal of the European Union 27.12.2006 
 CERTIFICATE AND STATEMENT OF EX PENDITURE AND APPLICATION FOR 
FINAL PAYMENT  
 
EUROPEAN COMMISSION  
 
. . . . . . . . . . . . . . . Fund or Funds concerned 
 
Certificate and statement of expe nditure and payment application  
___________________________________________________________________________________________________  
 
Name of operational programme  Commission Decision                                                  of  
Commission reference (CCI) No: 
 National reference (if any)  
___________________________________________________________________________________________________
 
27.12.2006 EN Official Journal of the European Union L 371/107 
 CERTIFICATE 
 
I, the undersigned,  
representing the certifying authority designated by (7) 
 hereby certify that all expenditure included in the attached stat ement complies with the criteria for eligibility of expenditur e set out 
in Article 56 of Regulation (EC) No 1083/2006 and has been paid  by the beneficiaries on the implementation of the operations 
selected under the operational programme in accordance with the conditions for granting of public contributions under Article 7 8(1) 
of Regulation (EC) No 1083/2006  
after(
8)    20… and amounts to:  euro9  
                                                                                                     (exact figure to two decimal places)                                                  
The attached statement of expenditure, broken do wn by priority, is based on accounts closed on 
 
  20… 
 
and forms an integral part of this certificate I also certify that operations have been carried out in pursuan ce of the objectives laid down in the Decision and in accordance  with 
Regulation (EC) No 1083/2006, and in particular that:  
(1) the expenditure declared complies with the applicable Community and national rules and has 
been paid in respect of operations selected  for funding in accord ance with the criteria 
applicable to the operational programme and the applicable Community and national rules, in particular: 
• State aid rules; 
• Public procurement rules; 
• Rules on the justification of advances in the framework of state 
aid under Article 87 of the Treaty by expenditure paid out by the beneficiary within a three years deadline; 
• no declaration of expenditure concerning major projects which 
have not been approved by the Commission; 
(2) the statement of expenditure is accurate, resu lts from reliable accounting systems and is based 
on verifiable supporting documents; 
(3) the underlying transactions are lawful and comp ly with the rules and the procedures have been 
followed satisfactorily; 
(4) the statement of expenditure and the payment application take  account, where applicable, of 
any amounts recovered and of any interest receive d, and of revenue accruing from operations 
financed under the operational programme;  
 (5) the breakdown of the underlying operations is recorded on computer files and is available to 
the relevant Commission departments on request. 
 
In accordance with Article 90 of Regulation (EC) No 1083/2006, the supporting documents are and will continue 
to be available for at least three years following th e closure of the operational programme by the Commission 
(without prejudice to the special conditions laid down in Article 100 (1) of that Regulation)  
 
                                                 
(7) Indicate the administrative instrument of designation in accordance with Article 59 of 
Regulation (EC) No 1083/2006 with any references and the date. 
(8) Reference date according to the Decision. 
9  total amount of eligible expenditure paid by beneficiaries. 
 
L 371/108 EN Official Journal of the European Union 27.12.2006 
  
Date   20… 
 
 
Name in capitals, stamp, position and signature 
of competent authority 
27.12.2006 EN Official Journal of the European Union L 371/109 
 Statement of expenditure by priority axis: payment of the balance 
Operational Programme reference No (CCI No): 
Name of programme: 
Date of final closure of accounts:   Date of submission to the Commission: 
Total certified eligible expenditure paid:  
Basis for 
calculating 
Community 
contribution 
(public or 
total)10 2007-2015  
Priority Axis 
 
 
  Total amount 
of eligible 
expenditure 
paid by 
beneficiaries Correspond
ing public 
contributio
n 
 
 
Priority Axis 1     
Priority Axis 1: Total    
Priority Axis 1: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of first partial closure)    
Priority Axis 1: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year of second partial closure)    
Priority Axis 2     
Priority Axis 2: Total    
Priority Axis 2: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of first partial closure)    
Priority Axis 2: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of second partial closure)    
Priority Axis 3     
Priority Axis 3: Total    
Priority Axis 3: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of first partial closure)    
Priority Axis 3: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of second partial closure)    
                                                 
10  This co-financing rate and the method for its calculation are found in the financial table of the 
operational programme for the priority axis concerned. 
 
L 371/110 EN Official Journal of the European Union 27.12.2006 
 Total for regions not receiving transitional support    
Total for regions receiving transitional support    
 
Technical assistance 
 
    
Technical assistance: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of first partial closure)    
Technical assistance: Expenditure relating to operations 
which have been subject to partial closure at 31/12 (year 
of second partial closure)    
Total for regions without transitional support    
Total for regions with transitional support    
Total expenditure relating to operations which have been 
subject to partial closure11    
    
Expenditure in the scope of the ERDF in the grand total 
where an operational programme is co-financed by the 
ESF12 
 
Expenditure in the scope of the ESF in the grand total 
where an operational programme is co-financed by the 
ERDF    
Grand total    
NB: If an operational programme is multi-objective or multi-f und, the priority axis shall indicate the objective(s) and 
Fund(s) concerned  
 
                                                 
11  Partial closure concerns ope rations completed as at 31 De cember of the year preceding 
the year of partial closure. The list of operations  which have been subject to partial closure is 
made available to the Commission upon request. 12  The field shall be completed according to  whether the operational programme is co-
financed by the ERDF or by the ESF if use is  made of the option under Article 34 (2) of 
Regulation (EC) No 1083/2006. 
27.12.2006 EN Official Journal of the European Union L 371/111 
 Breakdown by year of the total certified eligible expenditure13 
 Amounts of expenditure (in euros)  
Grand total 2007-2015  
2007  
2008  
2009  
2010  
2011  
2012  
2013  
2014  
        2015  
 
 
                                                 
13 By year: the breakdown mentioned in this ta ble shall correspond to the payments paid by 
the beneficiaries in the year concerned. Where it is not possibl e to establish this breakdown 
precisely, the best estimate of  the breakdown should be given. 
L 371/112 EN Official Journal of the European Union 27.12.2006 
  
 
APPLICATION FOR PAYMENT: payment of the balance 
 
Name of operational programme: 
Operational programme reference (CCI) No: Fund(s):  
Pursuant to Article 61 of Re gulation (EC) No 1083/2006, I, the undersigned (name in capitals, 
stamp, position and signature of competent aut hority), hereby request that you pay by way of 
final payment:  
In EUR Convergence 
Objective European 
Competitiveness and Employment Objective European territorial 
Cooperation Objective 
ERDF    
ESF    
Cohesion Fund    
 This application is admissible because: 
 
 
 Delete as appropriate 
 
 
(a) the final implementation report for the operational programme in accordance 
with Article 67  
  
— has been forwarded by the managing 
authority within the time limit laid 
down 
— is attached 
 (b) a closure declaration referred to in Article 62 (1)(e)  
  
— has been forwarded by the managing 
authority within the time limit laid 
down 
— is attached 
 (c) there is no reasoned opinion by the Co mmission in respect of an infringement 
under Article 226 of the Treaty, as regards the operation(s) for which the 
expenditure is declared in the ap plication for payment in question  
 
 
27.12.2006 EN Official Journal of the European Union L 371/113 
 The payment should be made by the Commission to the body de signated by the Member State for the purposes of making 
payments 
 
                                                                   
Designated body 
  
 
Bank 
  
 
Bank account No 
  
 
Holder of account (where not the same 
as the designated body) 
  
 
Date   20… 
 
 
Name in capitals, stamp, position and signature of 
       competent authority 
— 
 
L 371/114 EN Official Journal of the European Union 27.12.2006 
 ANNEX XII  
DESCRIPTION OF MANAGEMEN T AND CONTROL SYSTEMS  
 
Model description of management and control systems under Article 21 
1. GENERAL   
1.1. Information submitted by: 
• [Name of the] Member State:  
• Title of the programme and CCI No:  
• Name of main contact point, incl uding e-mail and fax: (body responsible 
for coordination of descriptions) 
1.2. The information provided describes the situation on: (dd/mm/yy)  
1.3. System structure (general information and flowch art showing the organisational 
relationship between the bodies involved in the management and control system)  
1.3.1. Managing authority (Name, address and contact point in the managing 
authority) 
1.3.2. Intermediate bodies (Name, address and contact points in the intermediate 
bodies) 
1.3.3. Certifying authority (Name, address and contact point in the certifying 
authority) 
1.3.4. The audit authority and aud it bodies (Name, address and contact point in the 
audit authority and other audit bodies) 
1.4. Guidance provided to the managing and certifying authorities and 
intermediate bodies to ensure sound fi nancial management of Structural 
Funds (date and reference)  
2. MANAGING  AUTHORITY 
NB: This section should be completed separately for each managing authority. 
2.1. Managing authority and its main functions 
2.1.1.  The date and form of the formal  designation authorising the managing 
authority to carry out its functions 
2.1.2. Specification of the functions and task s carried out direc tly by the managing 
authority 
2.1.3. Functions formally delegated by  the managing authority (functions, 
intermediate bodies, form of delegation) 
2.2. Organisation of the managing authority  
2.2.1. Organisation chart and specifications of th e functions of the units (including 
indicative number of posts allocated) 
27.12.2006 EN Official Journal of the European Union L 371/115 
 2.2.2. Written procedures prepared for us e by staff of the managing authority 
/intermediate bodies (date and reference) 
2.2.3. Description of procedures for sele cting and approving operations and for 
ensuring their compliance, for thei r whole implementation period, with 
applicable Community and national rules (Article 60(a) of Regulation (EC) 
No 1083/2006).  
2.2.4. Verification of operations (Article  60 (b) of Council Re gulation (EC) No 
1083/2006) 
• Description of the proc edures for verification 
• Bodies  carrying  out such verifications 
• Written procedures (reference to manuals)  issued for this work 
2.2.5. Processing of applications for reimbursement 
• Description of the procedures by wh ich applications for reimbursement 
are received, verified, and validat ed, and by which payments to 
beneficiaries are authorised, execut ed and accounted for (including 
flowchart indicating all bodies involved) 
• Bodies carrying out each step in the processing of the application for 
reimbursement 
• Written procedures (reference to manuals) issued for this work 
2.2.6. Description of how information will be  transmitted to the certifying authority 
by the managing authority 
2.2.7. Eligibility rules laid down by the Member State and a pplicable to the 
operational programme 
2.3. In cases where the managing authority and the certifying authority are both 
designated in the same body, describe how separation of functions is ensured 
2.4. Public Procurement, State Aid, Equa l Opportunities and Environment rules 
2.4.1. Instructions and guidance issued on the applicable rules (date and reference) 
2.4.2. Measures foreseen to ensure that  applicable rules are complied with, for 
example, management checks, controls, audits 
2.5. Audit Trail 
2.5.1. Description of how the requirements unde r Article 15 will be implemented for 
the programme and/or for individual priorities 
2.5.2. Instructions given on re tention of supporting docum ents by beneficiaries 
(date and reference) 
• Indication of the retention period 
• Format in which the documents are to be held 
2.6. Irregularities and recoveries 
2.6.1. Instructions issued on reporting  and correction of irregularities and 
recording of debt and recoveries of undue payments (date and reference) 
L 371/116 EN Official Journal of the European Union 27.12.2006 
 2.6.2. Description of the procedure (incl uding flowchart) to comply with the 
obligation to report irregularities to  the Commission in accordance with 
Article 28. 
3. INTERMEDIATE  BODIES   
NB: This section should be completed separa tely for each intermediate body. Indicate 
the authority which has delegated the function to the intermediate bodies. 
3.1. The intermediate body and its main functions 
3.1.1. Specification of the main functions and tasks of the inte rmediate bodies  
3.2. Organisation of each intermediate body  
3.2.1. Organisation chart  and specifications of the functi ons of the units (including 
indicative number of posts allocated) 
3.2.2. Written procedures  prepared for use by staff of  the intermediate body (date 
and reference) 
3.2.3. Description of procedures for sele cting and approving operations (if not 
described under 2.2.3) 
3.2.4. Verification of operations (Article  60 (b) of Council Re gulation (EC) No 
1083/2006) (if not described under 2.2.4) 
3.2.5. Description of procedures for proce ssing of applications for reimbursement 
(if not described under 2.2.5) 
4. CERTIFYING  AUTHORITY 
4.1. Certifying authority and its main functions 
4.1.1. The date and form of the formal designation authorising the certifying 
authority to carry out its functions 
4.1.2. Specification of the functions carr ied out by the cer tifying authority 
4.1.3. Functions formally delegated by the certifying authority (functions, 
intermediate bodies, form of delegation) 
4.2. Organisation of the certifying authority 
4.2.1. Organisation chart and specification of the functions of the units (including 
indicative number of posts allocated) 
4.2.2. Written procedures prepared for use by  staff of the certif ying authority (date 
and reference) 
4.3. Certification of stat ements of expenditure  
4.3.1. Description of the procedure by whic h statements of exp enditure are drawn 
up, certified and submitted to the Commission 
4.3.2. Description of the steps performed by  the certifying authority to ensure 
fulfilment of requirements under Artic le 61 of Council Regulation (EC) 
No1083/2006 
27.12.2006 EN Official Journal of the European Union L 371/117 
 4.3.3. Arrangements for access of the certifying authority to the detailed 
information on operations and verifica tions and audits held by the managing 
authority, intermediate bodies and audit authority 
4.4. Accounting system 
4.4.1. Description of the accounting system to be set up and used as a basis for 
certification of expenditure to the Commission 
• Arrangements for forwarding aggregated  data to the certifying authority 
in case of decentralised system 
• The link between the accounting system and the information system to be 
set up (point 6) 
• Identification of Structural Funds tr ansactions in case of common system 
with other Funds 
4.4.2. Level of detail of the accounting system: 
• Total expenditure by priority and by Fund  
4.5. Recoveries 
4.5.1. Description of the system for ensuri ng the prompt recovery of Community 
assistance 
4.5.2. Arrangements made to maintain a debtors’ ledger and to deduct amounts 
recovered from expenditure to be declared 
5. AUDIT  AUTHORITY  AND  AUDIT  BODIES   
5.1. Description of the main tasks and inte r-relationships of the audit authority 
and audit bodies under the respons ibility of the audit authority 
5.2. Organisation of the audit authority a nd audit bodies under its responsibility 
5.2.1. Organisation charts (including th e number of posts attributed) 
5.2.2. Arrangements for ensuring independence 5.2.3. Required qualification or experience 5.2.4. Description of procedures for m onitoring the implementation of 
recommendations and corrective measures  resulting from audit reports 
5.2.5. Description of the procedures (where  appropriate) for the supervision of the 
work of other audit bodies under the responsibility of the audit authority 
5.3. Annual control report and closure declaration  
5.3.1. Description of the procedures for pr eparation of the annual control report, 
annual opinion and closure declaration 
5.4. Designation of the coordinating audit body 
5.4.1. Description of the role of the coordinating audit body, if applicable 
 
 
L 371/118 EN Official Journal of the European Union 27.12.2006 
 6. INFORMATION  SYSTEM  (Article 60 (c) of Council Regulation (EC) No 1083/2006) 
6.1. Description of the informatio n system including flowchart (central or common 
network system or decentralised syst em with links between the systems)  
 Indication as to whether the system is already operational to gather reliable 
financial and statistical informa tion on implementation of the 2007-2013 
programmes 
If not, indication of the date when it will be operational 
— 
 
 
27.12.2006 EN Official Journal of the European Union L 371/119 
 ANNEX XIV:  
MODEL STATEMENT OF EXPE NDITURE FOR A PARTIAL 
CLOSURE  
 
 
Statement of expenditure by priority for a partial closure 
 Operational Programme reference (CCI No): 
 
Name of programme: 
 
Date of submission to the Commission: 
 
Total certified expenditure of operation s completed between ../../…. and 31/12 [year]:
 
 
2007-2015    
 
Priority Axis  Total expenditure 
certified
14  
  
Public contribution 
 
Priority Axis 1    
Priority Axis 2    
Priority Axis 3    
Technical assistance   
Total for regions not 
receiving transitional 
support   
Total for regions 
receiving transitional 
support   
Grand total   
 
                                                 
14 Including national private funding when priority axes are expressed in total cost. 
L 371/120 EN Official Journal of the European Union 27.12.2006 
 ANNEX XVII  
FORECASTS OF LIKELY PAYMENT APPLICATIONS  
 
Provisional forecasts of likely payment applications by Fund and by programme15, for 
the current and subsequent financial year (in EUR): 
 
 Community co-financing16 
 [current year] [following year] 
Operational 
Programme  1 
(CCI number) 
total   
ERDF    
ESF    
Cohesion Fund    
Operational 
Programme  2 (CCI number) 
total  
 
ERDF    
ESF    
Cohesion Fund    
Grand Total    
 
                                                 
15  In case of multi-Fund or multi-objective opera tional programmes, the forecasts shall be 
also indicated by Fund and by objective. 16  Only provisional forecasts of likely paymen t applications in respect of the Community 
contribution, and not total expenditure forecas t, should be stated in  the table. In the 
provisional forecasts of likely payment appli cations, the Community contribution should be 
stated for the year in ques tion, and should not be cumulated from the beginning of the 
programming period. 
27.12.2006 EN Official Journal of the European Union L 371/121 
 ANNEX XVIII  
ANNUAL AND FINAL REPORTING:  
 
 
 
 
1- Identification  
Objective concerned 
Eligible area concerned 
 
Programming period 
Programme number (CCI No) 
 OPERATIONAL PROGRAMME  
Programme title 
Reporting year  ANNUAL IMPLEMENTATION REPORT  
Date of approval of the annual report by the monitoring 
committee 
 
2- Overview of the implementati on of the Operational Programme  
  2.1. Achievement and analysis of the progress  
• Information on the physical progre ss of the Operational Programme:  
- For each quantifiable indicator mentioned in the Operational Programme and in particular 
the core indicators relating to the objectives and the expected results (for the year N, for the 
previous reporting years, as well as cumulatively):  
 
Indicators  2007 2008 2009 2010 2011 2012 2013 2014 2015 Total 
Achievement           
Target17           Indicator 1: 
Baseline*           
….. …           
Achievement           Indicator n: 
Target18           
 Baseline           
 
In addition, the information may be presented graphically.  All indicators shall be broken down by gender, wher e possible. If the figures (data) are not yet 
available, information on when they will beco me available and when the managing authority 
will provide it to the Commission shall be stated.  
• Financial information (All financial da ta should be expressed in euro) 
 
  
                                                
 
17 The target can be given either annually or for the whole programming period. 
18 The target can be given either annually or for the whole programming period. 
L 371/122 EN Official Journal of the European Union 27.12.2006 
 Priority axes by source of funding (EUR) 
 Expenditure paid out 
by the beneficiaries 
included in payment 
claims sent to the managing authority   Corresponding 
public 
contribution Private 
expenditure 
19 Expenditure 
paid by the 
body 
responsible for making 
payments to the 
beneficiaries Total 
payments 
received 
from the Commission  
Priority Axis 1 
Specify the Fund Of which ESF type 
expenditure  
Of which ERDF type 
expenditure       
Priority Axis 2 
Specify the Fund Of which ESF type 
expenditure 
Of which ERDF type 
expenditure      
Priority Axis … 
Specify the Fund 
Of which ESF type 
expenditure 
Of which ERDF type 
expenditure      
Grand Total       
Total  in transitional 
regions in the grand total      
Total  in non-transitional 
regions in the grand total      
ESF type expenditure in 
the grand total  where the 
Operational Programme is 
co-financed by the ERDF
20      
ERDF type expenditure in 
the grand total  where the 
Operational Programme is 
co-financed by the ESF      
 
In addition, financial information may also be provided graphically. 
                                                 
19 Only applicable for operational pr ogrammes expressed in total cost. 
20  This field shall be completed where th e operational programme is co-financed by the 
ERDF or the ESF where use is made of the op tion under Article 34 (2) of Regulation (EC) No 
1083/2006. 
27.12.2006 EN Official Journal of the European Union L 371/123 
  
• Information about the breakd own of use of the Funds 
 
-  Information in accordance with Part C of Annex  II. 
 
• Assistance by target groups  
- For ESF co-financed operational programmes: information by target groups in accordance 
with Annex XXIII.  - For ERDF co-financed operati onal programme: any relevant in formation on any specifically 
targeted groups, sectors or  areas (where relevant). 
 
• Assistance repaid or re-used 
- Information on the use made of assistance repaid or re-used following cancellation of 
assistance as referred to in Articles 57 and 98(2) of the Regul ation (EC) No 1083/2006. 
 
• Qualitative analysis  
-  Analysis of the ach ievements as measured by physical a nd financial indica tors, including a 
qualitative analysis on the progress achieved in relation to the targets set out initially. Particular attention shall be paid to the operational progra mme’s contribution to the Lisbon 
process including its contributi on to the achievement of the targets of Article 9 (3) of 
Regulation (EC) No 1083/2006.  - Demonstration of the effects of the impl ementation of the operational programme on the 
promotion of equal opportunities between men and women as appr opriate and description of 
the partnership agreements.  - For ESF co-financed operational programmes:   information required by Article 10 of 
Regulation (EC) No 1081/2006.   
2.2. Information about complia nce with Community law 
 
- Any significant problems relating to the comp liance with Community law which have been 
encountered in the implementation of the opera tional programme and the measures taken to 
deal with them.   
2. 3 Significant problems encountered a nd measures taken to overcome them 
 
- Any significant problems encountered in  implementing the operational programme, 
including a summary of serious problems identi fied under the procedure in Article 62 (1) (d) 
(i) of Regulation (EC) No 1083/2006, where appropr iate, as well as any measures taken  by 
the managing authority or the monito ring committee to solve the problems. 
 – For ESF funded programmes: any significant problems encount ered in implementing the 
actions and activities of Article 10 of Regulation (EC) No 1081/2006.  
 
2.4 Changes in the context of the opera tional programme implementation (if 
relevant)  
L 371/124 EN Official Journal of the European Union 27.12.2006 
 -  Description of any elements which, without stemming directly from the assistance of the 
operational programme, have a direct impact on the programme's implementation (such as 
legislative changes or unexpected  socio-economic developments).  
  
 2.5. Substantial modification under Articl e 57 of Regulation (EC) No 1083/2006 
(if relevant) 
 
-  Cases where a substantial modification under Article 57 of Regulation (EC) No 
1083/2006 has been detected. 
 
2.6 Complementarity with other instruments 
 
- Summary of the implementation of the arrangements made ensuring demarcation and 
coordination between the assistance from the ERDF, the ESF, the Cohesion Fund, the 
EAFRD, the EFF, and the interventions of th e EIB and other existing financial instruments 
(Article 9 (4) of Regul ation (EC) No 1083/2006) 
 
2.7 Monitoring arrangements 
 
-  Monitoring and evaluation measures taken by  the management authority or the monitoring 
committee, including data collecti on arrangements, difficulties en countered and steps taken to 
solve them.  
2.8 National performance reserve (where applicable and only for the annual 
implementation report submitted for 2010) 
 
- Information described in Article  50 of Regulation (EC) No 1083/2006.   
 
3- Implementation by priority
 
 
3.1 Priority 1 
 3.1.1. Achievement of targets a nd analysis of the progress 
 
• Information on the physical and fi nancial progress of the priority 
  
- Information on the physical and financial progress of the priority for each quantifiable 
indicator (financial and physical, in particular th e core indicators relating to the objectives and 
the expected results) (for the year N, for the previous reporting years as well as cumulatively).  
 
 
Indicators  2007 2008 2009 2010 2011 2012 2013 2014 2015 Total 
Achievement           
T a r g e t            Indicator 1: 
Baseline*           
….. …           
Achievement           
T a r g e t            Indicator n: 
Baseline           
 
In addition, the information may al so be presented graphically.  
27.12.2006 EN Official Journal of the European Union L 371/125 
 All indicators shall be broken down by gender,  where possible. If the data are not yet 
available, the information on when they wi ll become available and when the managing 
authority will provide it to the Commission shall be stated.   
 - For ESF co-financed operational programmes: information by target groups in accordance 
with Annex XXIII.    - For ERDF co-financed operational programmes receiving a contribution of the ERDF under 
the specific allocation for outermost regions:  the breakdown of the expenditure between 
operational costs and investme nts in infrastructures. 
 
• Qualitative analysis  
 
- Analysis of the achievements as measured by physical and financial indicators, including a 
qualitative analysis on the progr ess achieved in relation to th e targets set out initially.  
 - Demonstration of the effects of the prom otion of equal opportunities between men and 
women (as appropriate).   - Information on the total share of the prior ity allocation used in accordance with Article 
34(2) of Regulation (EC) No 1083/2006. For ESF programmes, information required in 
Article 10 of the Regulation (EC) No 1081/2006.   - List of unfinished operations and the sche dule for their completion (final report only) 
 
3.1.2. Significant problems encountered  and measures taken to overcome 
them 
- Information on any significant problems encountered in implementing the priority, including 
a summary of serious problems identified under the procedure in Article 62 (1) (d) (i) of 
Regulation (EC) No 1083/2006, wher e appropriate, as well as any measures taken by the 
managing authority or the monitoring committee to solve the problems.  
 
 
3.2 Priority 2  (…)idem   3.3 Priority 3 (…) idem  
 
 
4. ESF programmes: Coherence and Concentration 
 
 
For ESF programmes:  - a description of how the actions  supported by the ESF are consis tent with and contribute to 
the actions undertaken in purs uance of the European Empl oyment Strategy within the 
framework of the national reform programmes a nd national action plans for social inclusion. 
- a description of how the ESF actions cont ribute to implementation of the employment 
recommendations and of the employment related objectives of the Commun ity in the field of 
social inclusion, education and training (Ar ticle 4(1) of  Regul ation (EC) No 1081/2006). 
 
L 371/126 EN Official Journal of the European Union 27.12.2006 
  
5.  ERDF/CF programmes: majo r projects (if applicable)  
 
-  progress in the implementation of major projects; 
- progress in the financ ing of major projects 
- any change in the indicative list of majo r projects in the operational programme.  
  
6. Technical Assistance
 
 
- explanation of the use made  of technical assistance. 
 - percentage of the amount of the Structural  Funds contribution allo cated to the operational 
programme spent under technical assistance. 
 
7. Information and publicity
 
 
- measures taken to provide informati on and publicity on the operational programme, 
including examples of be st practice and highlighting significant events.  
- indicators, including in the fo rm of tables as provided for in Chapter 3 of this Annex.  
— 
 
27.12.2006 EN Official Journal of the European Union L 371/127 
 ANNEX XXI  
  
MAJOR PROJECT  
REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER 
ARTICLES 39 TO 41 OF REGU LATION (EC) NO 1083/2006 
EUROPEAN REGIONAL DEVELOPMENT FUND /  
COHESION FUND 
 
INFRASTRUCTURE INVESTMENT21  
[Project title] 
CCI No [........... .................] 
------------- --------- 
TABLE OF CONTENTS 
A. ADDRESSES AND REFERENCES  
B. PROJECT DETAILS  C. RESULTS OF FEASIBILITY STUDIES  D. TIMETABLE  E. COST-BENEFIT ANALYSIS  F. ANALYSIS OF THE ENVIRONMENTAL IMPACT  G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION  
H. FINANCING PLAN  I. COMPATIBILITY WITH COMMUNITY POLICIES AND LAW  J. ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY  ANNEX I  DECLARATION BY AUTHOR ITY RESPONSIBLE FOR MONITORING  
NATURA 2000 SITES  ANNEX II – COST-BENEFIT ANALYSIS [List all annexes] 
                                                
 
21  This form shall be used for those projects for a grant to a public infrastructure, and not those 
mentioned under Article 55 (6) of Council Regulation (EC) No  1083/2006 that are subject to state aid rules within the 
meaning of Article 87 of the Treaty.    
L 371/128 EN Official Journal of the European Union 27.12.2006 
  
A. ADDRESSES  AND REFERENCES   
A.1. Authority responsible for the applic ation (i.e., managing authority or 
intermediate body) 
A.1.1.  Name:   TEXT 
A.1.2.  Address:  TEXT 
A.1.3.  Contact:  TEXT 
A.1.4.  Telephone: TEXT 
A.1.5.  Telex/Fax: TEXT 
A.1.6.  E-mail:  TEXT 
A.2. Organisation responsible for project implementation (beneficiary) 
A.2.1.  Name:   TEXT 
A.2.2.  Address:  TEXT 
A.2.3.  Contact:  TEXT 
A.2.4.  Telephone: TEXT 
A.2.5.  Telex/Fax: TEXT 
A.2.6.  E-mail:  TEXT 
B. PROJECT  DETAILS 
B.1.1.  Title of project / project phase: 
TEXT BOX 
B.2. Categorisation of project activity22 
B.2.1.  Code for the priority theme dimension  Code  Percentage 
         Code Percentage 
B.2.2.  Code for the form of finance dimension  Code 
B.2.3.  Code for the territorial dimension  Code 
B.2.4.  Code for the economic activity dimension23 Code Percentage 
         Code Percentage 
B.2.4.1.  NACE Code24 Code 
B.2.5.  Code for the location dimension (NUTS/LAU)25 Code  
                                                 
22  Annex II to Commission Regulati on 1828/2006, unless otherwise specified. 
23  Where a project involves more than on e economic activity, multiple codes may be 
indicated.  In that case the percentage share fo r each code should be indicated with the total 
not exceeding 100%. 24  NACE-Rev.1, 4 digit code :  http://europa.eu.int/comm/competition/ mergers/cases/index/nace_all.html  
27.12.2006 EN Official Journal of the European Union L 371/129 
 B.3. Compatibility and coherence with the Operational Programme 
B.3.1.  Title of the related Operational Programme:  
TEXT BOX 
B.3.2.  Common Code for Identi fication (CCI) No of Operational Programme 
TEXT BOX 
B.3.3.  Commission decision (no and date):  
TEXT BOX 
B.3.4.  Fund 
ERDF   Cohesion Fund  
 
B.3.5.  Title of the priority axis 
TEXT BOX 
B.4. Project description  
B.4.1.  Project (or project phase) description: 
a) Provide a description of the project (or project phase). 
TEXT BOX 
b) Where the project is a phase of an overa ll project, provide a description of the 
proposed stages of implementation (explai ning whether they are technically and 
financially independent). 
TEXT BOX 
c) What criteria have been used to determin e the division of the pr oject into phases?  
TEXT BOX 
B.4.2.  Technical description of the investment in infrastructure 
a) Describe the proposed infrastructure and the work for which assistance is being 
proposed specifying its main character istics and component elements.  
TEXT BOX 
b) In respect of the work involved, identify a nd quantify the key output indicators to be 
used: 
TEXT BOX 
c) Main beneficiaries of the infrastructure (i .e. target population served, quantified where 
possible): 
TEXT BOX 
                                                                                                                                                         
25  NUTS codes: http://europa.eu.int/co mm/eurostat/ramon/nuts/home_regions_en.html. 
Please use the most detailed and relevant NUT S code.  Where a project affects multiple 
individual NUTS / LAU 2 level areas, consid er encoding the NUTS / LA U1 or higher codes. 
L 371/130 EN Official Journal of the European Union 27.12.2006 
 d) Is the construction of the in frastructure to be delive red through a public-private 
partnership (PPP)? 
Yes   No  
If yes, describe the form of the PPP (i.e., sel ection process for private partner, structure of 
PPP, infrastructure ownership arrangements , risk allocation arrangements, etc.):  
TEXT BOX 
Give details of how the infrastructure is to be managed after the project is completed (i.e., 
public management, concession, other form of PPP) 
TEXT BOX 
e) Does the project part of a cross-border measure involve two or more Member States? 
Yes   No  
If so, specify which measure: 
TEXT BOX 
f) Does the project form part of a Trans-Eu ropean Network agreed at Community level? 
Yes   No  
TEXT BOX 
B.5. Project objectives 
B.5.1.  Current infrastructure endowme nt and impact of the project 
Indicate the extent to which the region(s) is /are at present endowed with the type of 
infrastructure covered by this application; compare it with the level of infrastructure endowment aimed for by target year 20…….(i. e., according to the relevant strategy or 
national/regional plans, where applicable). Indicate the fo reseeable contribution of the 
project to the strategy/plan objectives. Specify  potential bottlenecks or other problems to 
be resolved. 
TEXT BOX 
B.5.2.  Socio-economic objectives 
Indicate the project’ s socio-economic objectives and targets. 
TEXT BOX 
B.5.3.  Contribution to the achievement of the Operational Programme 
Describe how the project contributes to th e achievement of the priorities of the 
Operational Programme (provided qu antified indicators where possible) 
TEXT BOX 
 
27.12.2006 EN Official Journal of the European Union L 371/131 
 C. RESULTS  OF FEASIBILITY  STUDIES  
C.1. Demand analysis  
Provide a summary of the demand analysis , including the predicted utilisation 
rate on completion and the demand growth rate. 
TEXT BOX 
C.2. Options considered 
Outline the alternative options consid ered in the feasibility studies. 
TEXT BOX 
C.3. Provide a summary of the main conc lusions of the feasibility studies 
conducted 
TEXT BOX 
Give precise references if ERDF, Co hesion Fund, ISPA or other Community 
assistance is/was involved in the fi nancing of the feasibility studies. 
TEXT BOX 
 
D. TIMETABLE 
D.1. Project timetable 
Give below the timetable for the development of the overall project.  
Foresee a separate entry in the table for each contract or phase, where relevant.  Where the 
application concerns a project st age, clearly indicate in the ta ble the elements of the overall 
project for which assistance is be ing sought by this  application: 
 Start date 
(A) Completion date 
(B) 
1. Feasibility studies: dd/mm/yyyy dd/mm/yyyy 
2. Cost-benefit analysis (including 
financial analysis): dd/mm/yyyy dd/mm/yyyy 
3. Environmental impact assessment: dd/mm/yyyy dd/mm/yyyy 
4. Design studies: dd/mm/yyyy dd/mm/yyyy 
5. Preparation of Tender documentation: dd/mm/yyyy dd/mm/yyyy 
6. Expected launch of tender procedure(s) dd/mm/yyyy  
7. Land acquisition: dd/mm/yyyy dd/mm/yyyy 
8. Construction phase / contract: dd/mm/yyyy dd/mm/yyyy 
9. Operational phase: dd/mm/yyyy  
 
Please attach a summary schedule of the main ca tegories of works (i.e., a Gantt chart, where 
available).  
L 371/132 EN Official Journal of the European Union 27.12.2006 
 D.2. Project maturity 
Describe the project timetable (D.1) in terms of the techni cal and financial progress and 
current maturity of the project  under the following headings: 
D.2.1.  Technical (feasibility studies, etc.): 
TEXT BOX 
D.2.2.  Administrative (authorisati ons, EIA, land purchase, invitations to tender, 
etc.): 
TEXT BOX 
D.2.3.  Financial (commitment decisions in respect of national public 
expenditure, loans requested or granted, etc. - give references): 
TEXT BOX 
D.2.4.  If the project has already started, in dicate the current state of works: 
TEXT BOX 
 
27.12.2006 EN Official Journal of the European Union L 371/133 
 E. COST-BENEFIT  ANALYSIS 
This section should be based on the Guidelines on the methodology for carrying out the cost-benefit-analysis of 
major projects. In addition to the summary elements to be provided, the full cost-benefit analysis document shall 
be provided in support of this application as Annex II. 
E.1. Financial analysis 
The key elements from the financial analysis of the CBA should be summarised below. 
E.1.1.  Short description of methodology an d specific assumptions made 
TEXT BOX 
E.1.2.   Main elements and parameters used for financial analysis 
 Main elements and parameters Value  
Not discounted Value 
Discounted (Net 
Present Value) 
1 Reference period (years)  
2 Financial discount rate (%)26 
  
3 Total investment cost (in euro, not 
discounted)   
4 Total investment cost (in euro, 
discounted)   
5 Residual value (in euro, not discounted)   
6 Residual value (in euro, discounted)   
7 Revenues (in euro, discounted)   
8 Operating costs (in euro, discounted)   
9 Net revenue = revenue s – operating costs 
+ residual value (in euro, discounted) = (7) – (8) + (6)  
 
10 Eligible expenditure (Article 55 (2)) = 
investment cost – net revenue (in euro, discounted) =  (4) – (9)  
 
11 Funding gap rate (%) =  
(10) / (4)  
[The costs and revenues should be  based on figures excluding VAT] 
E.1.3.  Main results of th e financial analysis 
 
                                                 
26  Specify if the rate is real or nominal. If the financial analysis is conducted in constant 
prices, a financial discount rate  expressed in real terms shall be used. If the analysis is 
conducted in current prices, a discount ra te in nominal terms shall be used.  
L 371/134 EN Official Journal of the European Union 27.12.2006 
   Without Community 
assistance (FRR/C) 
A With Community 
assistance (FRR/K) 
B 
1. Financial rate of 
return  (%)  FRR/C  FRR/K 
2. Net present value (euro)  FNPV/C  FNPV/K
 
E.1.4.  Revenues generated over its lifetime 
If the project is expected to generate revenues through tariffs or charges borne by 
users, please give details of  charges (types and level of ch arges, principle on the basis 
of which the charges have been established). 
a) Do the charges cover the operational costs and deprec iation of the project? 
TEXT BOX 
b) Do the charges differ between the va rious users of the infrastructure? 
TEXT BOX 
c) Are the charges proportional  
i. To the use of the project/real consumption? 
TEXT BOX 
ii. To the pollution generated by users? 
TEXT BOX 
If no tariffs or charges are proposed, how  will operating and maintenance costs be 
covered? 
TEXT BOX 
 
E.2. Socio-economic analysis 
E.2.1.  Provide a short description of me thodology (key assumptions made in 
valuing costs and benefits) and the ma in findings of the socio-economic 
analysis:  
TEXT BOX 
E.2.2.  Give details of main economic costs and benefits identified in the analysis 
together with values assigned to them: 
Benefit Unit value 
(where 
applicable)  Total value 
(in euro, 
discounted) % of total 
benefits 
    
… … … … 
Cost Unit value Total value % of total 
27.12.2006 EN Official Journal of the European Union L 371/135 
 (where 
applicable)  (in euro, 
discounted) costs 
    
… … … … 
 
E.2.3.  Main indicators of the economic analysis 
Main parameters and indicators Values 
1. Social discount rate (%)  
2. Economic rate of return (%)  
3. Economic net present value (in euro)  
4. Benefit-cost ratio  
 
E.2.4.  Employment effects of project 
Provide an indication of the number of jobs to  be created (expressed in terms of full-time 
equivalents (FTE))  
Number of jobs directly 
created: No (FTE) 
(A) Average duration of these 
jobs (months) 
(B) 
1. During implementation 
phase   
2. During operational phase   
[NB: indirect jobs created or  lost are not sought for public infrastructure investments]. 
E.2.5.  Identify the main non-quantifiable / non valuable benefits and costs: 
TEXT BOX 
E.3. Risk and sensitivity analysis 
E.3.1 Short description of methodology and summary results 
TEXT BOX 
E.3.2 Sensitivity analysis  
State the percentage change appl ied to the vari ables tested: ………………. 
Present the estimated effect on results of financial and eco nomic performance 
indexes. 
Variable 
tested Financial 
Rate of Return variation Financial Net 
Present Value variation Economic Rate 
of Return variation Economic Net 
Present Value variation 
     
     
L 371/136 EN Official Journal of the European Union 27.12.2006 
  
Which variables were identified as critical variables? State which criterion is 
applied. 
TEXT BOX 
Which are the switching values of the critical variables? 
TEXT BOX 
E.3.3 Risk analysis  
Describe the probability distribution estimat e of the project’s financial and economic 
performance indexes. Provide  relevant statistical information (expected values, 
standard deviation) 
TEXT BOX 
 
27.12.2006 EN Official Journal of the European Union L 371/137 
 F. ANALYSIS  OF THE  ENVIRONMENTAL  IMPACT 
F.1. How does the project: 
a) contribute to the objective of environmenta l sustainability (Eur opean climate change 
policy, halting loss of biodiversity, other …) 
b) respect the principles  of preventive action and that en vironmental damage should as a 
priority be rectified at source 
c) respect the "polluter pays" principle 
TEXT BOX 
F.2. Consultation of environmental authorities 
Have the environmental authorities likely to be  concerned by the proj ect been consulted by 
reason of their specif ic responsibilities? 
Yes   No  
If yes, please give name(s) and address(es) a nd explain that authorit y's responsibility:  
TEXT BOX 
If no, please give reasons: 
TEXT BOX 
F.3. Environmental Impact Assessment 
F.3.1.  DEVELOPMENT CONSENT27 
F.3.1.1.  Has development consent already been given to this project?  
Yes   No  
F.3.1.2.  If yes, on which date 
DD/MM/YYYY 
F.3.1.3.  If no, when was the formal request for the development consent 
introduced:  
DD/MM/YYYY 
F.3.1.4.  By which date is the fi nal decision expected?  
DD/MM/YYYY 
F.3.1.5.  Specify the competent authority or au thorities, which has given or will 
give the development consent 
TEXT BOX 
                                                 
27  ‘development consent' means the decision of the competent (national) authority or authorities which entitles the devel oper to proceed with the project. 
L 371/138 EN Official Journal of the European Union 27.12.2006 
 F.3.2.  APPLICATION OF COUNCIL DIRECTIVE 85/337/EEC ON 
ENVIRONMENTAL IMPACT ASSESSMENT (EIA)28 
F.3.2.1.   Is the project a class of development covered by: 
 Annex I of the Directive (go to  question F3.2.2) 
 Annex II of the Directiv e (go to question F.3.2.3) 
 Neither of the two annexe s  (go to question F.3.3) 
F.3.2.2.  When covered by Annex I of the Di rective, include the following 
documents: 
a) the information referred to in Article 9 (1) of the Directive  
b) the non-technical summary29 of the Environmental Impact Study 
carried out for the project;  c) information on consultations with  environmental authorities, the 
public concerned and, if applicab le, with other Member States. 
F.3.2.3.  When covered by Annex II of the Directive, has an Environmental 
Impact Assessment been carried out for this project? 
 Yes  
(in which case, include the necessa ry documents listed under point 
F3.2.2) 
 No  
(in which case, explain the reasons and give the thresholds, criteria 
or case by case examination carried out to reach the conclusion that 
the project has no significant environmental effects): 
TEXT BOX 
F.3.3.  APPLICATION OF THE STRAT EGIC ENVIRONMENTAL 
ASSESSMENT DIRECTIVE 2001/42/EC30 (SEA-Directive) 
F.3.3.1.  Does the project result from a pl an or programme falling within the 
scope of the SEA Directive? 
 NO - in which case please pr ovide a short explanation: 
TEXT BOX 
 YES - in which case, in order to  appreciate if wider potential 
cumulative effects of the projec t have been addressed, please 
provide either an inte rnet link to or an electronic copy of the non-
                                                 
28   on the assessment of the effects of certain public and private projects on the environment 
(the “EIA Directive”), OJ L 175, 5.7.1985, as la st amended by Directive 2003/35/EC, OJ L 
156, 25.6.2003. 29 Prepared under Article 5 (3) of  Directive 85/337/EEC, as amended. 
30 Directive 2001/42/EC of the European Parl iament and of the Council of 27 June 2001 on 
the assessment of the effects of certain plan s and programmes on the environment, OJ L 197 
of 21.7.2001. 
27.12.2006 EN Official Journal of the European Union L 371/139 
 technical summary31 of the Environmental Report carried out for 
the plan or programme. 
 
F.4. ASSESSMENT OF EFFECTS ON NATURA 2000 SITES  
F.4.1.  Is the project likely to have signific ant negative effects on sites included 
or intended to be included in the NATURA 2000 network? 
 Yes, in which case 
(1) Please provide a summary of th e conclusions of the appropriate 
assessment carried out according to  Article 6 (3) of Directive 
92/43/EEC32  
TEXT BOX 
(2) In case, compensation measures were deemed necessary 
according to Article 6 (4), pleas e provide a copy of the form 
“Information on projects likely to  have significant negative 
effect on NATURA 2000 sites, as  notified to the Commission 
(DG Environment) under Directive 92/43/EEC33”. 
 No, in which case attach a complete d Annex I declaration filled in 
by the relevant authority. 
F.5. Additional environmental integration measures  
Does the project envisage, apart from Envir onmental Impact Assessment, any additional 
environmental integration measures (e.g. envi ronmental audit, environmental management, 
specific environmental monitoring) ? 
Yes   No  
If yes, specify  
TEXT BOX 
 
F.6. Cost of measures taken for correct ing negative environmental impacts 
If included in total cost, estimat e proportion of cost of measur es taken to reduce and/or to 
compensate for negative environmental impacts 
%  
Explain briefly:   
TEXT BOX 
F.7. In case of projects in the areas of water, waste water and solid waste: 
Explain whether the project is consistent with a sectoral/i ntegrated plan and programme 
associated with the implementation of Commun ity policy or legislation in those areas: 
                                                 
31 Prepared under Annex I (j) of Directive 2001/42/EC. 
32 OJ L 206 of 22.07.92. 33 Document 99/7 rev.2 adopted by the Habitats  Committee (Member States representatives 
established under Directive 92/43 /EEC) at its meeting on 04.10.99. 
L 371/140 EN Official Journal of the European Union 27.12.2006 
 TEXT BOX 
 
G. JUSTIFICATION  FOR  THE  PUBLIC  CONTRIBUTION 
The socio economic analysis set out above provides informati on on the internal rate of return of the project.  The 
financial analysis demonstrates the financing gap and the impact of the Community assistance on the financial 
viability of the project.  Please complete this information with the elements set out below.  
G.1. Competition 
Does this project i nvolve State Aids?   
Yes   No  
If yes, please give in the table below the am ount of aid, and, for appr oved aid the state aid 
number and the reference of the approval letter, for block-exempt ed aid the respective registry 
number, and for pending notifie d aid the state aid number34. 
Sources of aid (local, regional, 
national and Community): Amount 
of aid 
euro State Aid number/ 
registry number for 
block-exempted aid Reference of 
approval letter 
Approved aid schemes, approved ad hoc aid, or aid falling under a block exemption regulation :  ………………………….. 
 …………………………..    
Aid foreseen under pending 
notifications (ad hoc aid or schemes) :  ………………………….. 
 …………………………..    
Aid for which a notification is 
outstanding (ad hoc aid or schemes)  ………………………….. 
 …………………………..    
Total aid granted:     
Total cost of the investment project    
 
G.2. Impact of Community assistance  on project implementation  
For each affirmative answer, give details: 
Will Community assistance: 
a) accelerate implementation of the project? 
Yes   No  
b) be essential to implemen tation of the project? 
                                                 
34  This application does not replace notifi cation to the Commission under Article 88 (3) 
of the Treaty.  A positive decision by the Co mmission on the major project under Regulation 
(EC) No 1083/2006 does not consti tute state aid approval. 
27.12.2006 EN Official Journal of the European Union L 371/141 
 Yes   No  
TEXT BOX 
 
H. FINANCING  PLAN 
The decision amount and other financial informati on in this section must be coherent with the 
basis (total or public cost) for the co-financing rate of the priority axis.  Where private 
expenditure is not eligible for financing unde r the priority ax is it shall be ex cluded from the 
eligible costs; where private expendit ure is eligible it may be included.  
H.1. Cost breakdown 
Euro TOTAL PROJECT 
COSTS  
(A) INELIGIBLE 
COSTS35 
(B) ELIGIBLE COSTS  
 
(C)=(A)-(B) 
1. Planning/design fees    
2. Land purchase    
3. Building and construction    
4. Plant and machinery    
5. Contingencies36    
6. Price adjustment (if 
applicable)37    
7. Technical assistance    
8. Publicity    
9. Supervision during 
construction implementation    
10. Sub-TOTAL    
11. (VAT38)    
12. TOTAL    
 
H.2. Total planned resources and planned contribution from the Funds 
The funding gap rate was already presented under  Section E.1.2. This should be applied to the 
eligible cost to calculate the “amount to which the co-financing rate for the priority axis 
                                                 
35  Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure 
ineligible under national rules (Article 56 (4) of Council Regulation 1083/2006), (iii) other 
expenditure not presente d for co-financing.  
NB: The eligibility date for expenditure is th e date of receipt of the relevant operational 
programme or single programming document application by the Commission or 1 January 
2007, whichever is the earlier. 36  Contingencies should not exceed 10% of tota l investment cost net of contingencies. 
These contingencies may be included in the tota l eligible costs used to calculate the planned 
contribution of the funds – Section H2. 37  A price adjustment may be included, where relevant, to cover expected inflation where 
the eligible cost values are in constant prices. 38  Where VAT is considered as eligible, give reasons. 
L 371/142 EN Official Journal of the European Union 27.12.2006 
 applies” (Article  41 (2) of Council Regulation (EC) No  1083/2006). This is then multiplied by 
the co-financing rate of the priority axis to determin e the Community contribution. 
H.2.1.  Community contribution calculation 
  Value 
1.  Eligible cost (in euro, not discounted)  
(Section H.1.12(C))  
2.  Funding gap rate (%) = (E.1.2.11)  
3.  Decision amount, i.e. the “amount to which  the co-
financing rate for the priority  axis applies” (Article 41 
(2)) = (1)*(2) (respecting the maximum public 
contribution according to state aid rules)  
4.  Co-financing rate of the priority axis (%)  
5.  Community contribution (in euro) = (3)*(4)  
 
H.2.2.  Sources of co-financing 
In the light of the results of the financing gap calculation (where relevant) the total investment 
costs of the project shall be met from the following sources: 
Source of total investment costs (€)  Of which (for 
Information) 
Total investment 
cost 
[H.1.12.(A)]  Community 
assistance 
 
[H.2.1.5]  National public 
(or equivalent) National private Other sources  
(specify)  EIB/EIF 
loans: 
a)= 
b)+c)+d)+e) b) c) d) e)  f) 
       
 
The details of the decision(s) on national public financing, loans,  etc., should be provided in 
Section D.2.3 above. 
Loan financing, where it is use d, is attributed to the body liab le to repay the loan, national 
public or national private. Only in the case of EIB/EIF loans is it requested to identify the sum 
of loan financing for information purposes.  
H.3. Annual financing plan of Community contribution 
The Community contribution (H.2.1.5) shall be pr esented below in terms of the share of 
annual programme commitment. 
(in Euro) 2007 2008 2009 2010 2011 2012 2013 
[CF/ 
ERDF - specify]        
27.12.2006 EN Official Journal of the European Union L 371/143 
 I. COMPATIBILITY  WITH  COMMUNITY  POLICIES  AND  LAW 
Article 9 (5) of Regulation (EC) No 1083/2006 states that  “operations financed by the Funds shall comply with 
the provisions of the Treaty and of acts adopted under it.”   
In addition to the elements already set out above please provide the following information:  
I.1. Other Community financing sources 
I.1.1.  Has an application been made for a ssistance from any other Community 
source (including ERDF, ESF, Co hesion Fund, TEN-T Budget, LIFE+, 
…) for this project? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
I.1.2.  Is this project complementary to any project already financed or to be 
financed by the ERDF, ESF, Cohesi on Fund, TEN-T Budget, other source 
of Community finance? 
Yes   No  
If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts 
granted, etc.): 
TEXT BOX 
I.1.3.  Has an application been made for loan or equity support from EIB / EIF 
for this project? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
I.1.4.  Has an application been made for a ssistance from any other Community 
source (including ERDF, ESF, Cohesion Fund, EIB, EIF …) for an earlier phase of this project (inc luding feasibility and preparatory 
phases)? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
  
I.2. Is the project subject to a legal pro cedure for compliance with Community 
legislation? 
Yes   No  
If yes, please give details: 
TEXT BOX 
L 371/144 EN Official Journal of the European Union 27.12.2006 
  
I.3. Publicity measures  
Give details of the proposed measures to publ icise Community assist ance (i.e., type of 
measure, brief description, estim ated costs, duration, etc.): 
TEXT BOX 
I.4. Involvement of JASPERS in project preparation 
I.4.1.  Has JASPERS technical assistance contributed to any part of the 
preparation of this project?   M 
Yes   No  
I.4.2.  Describe the elements of the proj ect where JASPERS had an input (e.g. 
environmental compliance, procurement, review of technical description).   
TEXT BOX 
I.4.3.  What were the principal conclu sions and recommendations of the 
JASPERS contribution and were these taken into account in the finalisation of the project? 
TEXT BOX 
I.5. Public procurement 
In cases where contracts have been advertised  in the Official Journal of the European 
Communities, give reference. 
Contract Date Reference 
   
… … … 
 
J. ENDORSEMENT  OF COMPETENT  NATIONAL  
AUTHORITY 
I confirm that the information presented in this form is acc urate and correct.  
 NAME:   SIGNATURE:  ORGANISATION:  (MANAGING AUTHORITY) DATE:   
— 
 
27.12.2006 EN Official Journal of the European Union L 371/145 
  
ANNEX  I  
DECLARATION  BY AUTHORITY  RESPONSIBLE  FOR  MONITORING   
NATURA  2000  SITES 
Responsible Authority _____________________ 
Having examined the project application _____________________ Which is to be located at _____________________ Declares that the project is not li kely to have significant effects on a NATURA 2000  site on 
the following grounds:  
text box 
Therefore an appropriate assessment required by Article 6 (3) was not deemed necessary. 
A map at scale of 1:100.000 (or the nearest possibl e scale) is attached, indicating the location 
of the project as well as the NATURA 2000  sites concerned, if any. 
Date (dd/mm/yyyy):  ____________________ Signed:  ____________________ Name: ____________________ Position:  ____________________ Organisation:  ____________________ 
(Authority responsible for monitoring NATURA 2000  sites) 
Official Seal:  
— 
 
L 371/146 EN Official Journal of the European Union 27.12.2006 
 ANNEX XXII  
 
MAJOR PROJECT  
REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER 
ARTICLES 39 TO 41 OF REGU LATION (EC) NO 1083/2006  
EUROPEAN REGIONAL DEVELOPMENT FUND / 
COHESION FUND 
 
PRODUCTIVE INVESTMENT39  
[Project title] 
CCI No [........... .................] 
------------- --------- 
TABLE OF CONTENTS 
A. ADDRESSES AND REFERENCES  
B. PROJECT DETAILS  C. RESULTS OF FEASIBILITY STUDIES  D. TIMETABLE  E. COST-BENEFIT ANALYSIS  F. ANALYSIS OF THE ENVIRONMENTAL IMPACT  G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION  
H. FINANCING PLAN  I. COMPATIBILITY WITH COMMUNITY POLICIES AND LAW  J. ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY  
ANNEX I  DECLARATION BY AUTHOR ITY RESPONSIBLE FOR MONITORING  
NATURA 2000 SITES  ANNEX II – COST-BENEFIT ANALYSIS [List all annexes]   
  
                                                
 
39  This form shall be used for those proj ects mentioned in Article 55 (6) of Regulation 
(EC) No 1083/2006 that are subject to state aid rules under Article 87 of the Treaty.  
27.12.2006 EN Official Journal of the European Union L 371/147 
 ADDRESSES AND REFERENCES 
A. ADDRESSES  AND  REFERENCES   
A.1. Authority responsible for the applic ation (i.e., managing authority or 
intermediate body) 
A.1.1.  Name:   TEXT 
A.1.2.  Address:  TEXT 
A.1.3.  Contact:  TEXT 
A.1.4.  Telephone: TEXT 
A.1.5.  Telex/Fax: TEXT 
A.1.6.  E-mail:  TEXT 
A.2. Organisation responsible for project implementation (beneficiary) 
A.2.1.  Name:   TEXT 
A.2.2.  Address:  TEXT 
A.2.3.  Contact:  TEXT 
A.2.4.  Telephone: TEXT 
A.2.5.  Telex/Fax: TEXT 
A.2.6.  E-mail:  TEXT 
B. PROJECT  DETAILS 
B.1. Description of the project  
B.1.1.  Name of the project/ project phase:   
TEXT BOX 
B.1.2.  Name of the undertaking:  TEXT 
B.1.3.  Is the undertaking an SME40 ?  
Yes   No  
B.1.4.  Turnover:  value million euro 
B.1.5.  Total number of persons employed:  value  
B.1.6.  Group structure: 
Are 25% or more of the capital or voti ng rights of the undertaking owned by one 
enterprises or a group of enterprises fall ing outside the definition of an SME?  
Yes   No  
Indicate the name and desc ribe the group structure. 
                                                 
40  http://europa.eu.int/eur-lex/pri /en/oj/dat/2003/l _124/l_12420030520en00360041.pdf  
L 371/148 EN Official Journal of the European Union 27.12.2006 
 TEXT BOX 
 
B.2. Categorisation of project activity41 
B.2.1.  Code for the priority theme dimension42  Code Percentage 
       Code Percentage 
B.2.2.  Code for the form of finance dimension  Code 
B.2.3.  Code for the territorial dimension  Code 
B.2.4.  Code for the economic activity dimension Code Percentage 
       Code Percentage 
B.2.4.1.  NACE Code43 Code 
B.2.4.2.  Nature of the investment Code44 
B.2.4.3.  Product concerned Code45 
B.2.5.  Code for the location dimension (NUTS/LAU)46 Code  
B.3. Compatibility and coherence with the Operational Programme 
B.3.1.  Title of the related Operational Programme:  
TEXT BOX 
B.3.2.  Common Code for Identi fication (CCI) No of Operational Programme 
TEXT BOX 
B.3.3.  Commission decision (no and date):  
TEXT BOX 
B.3.4.  Fund 
ERDF  Cohesion Fund  
B.3.5.  Title of the priority axis:  
TEXT BOX 
                                                 
41  Annex II to the Commission Regulat ion 1828/2006, unless otherwise specified. 
42  Where a project involves more than on e economic activity, multiple codes may be 
indicated.  In that case, the percentage share fo r each code should indica ted with the total not 
exceeding 100% 43  NACE-Rev.1, 4 digit code :  http://europa.eu.int/comm/competition/ mergers/cases/index/nace_all.html  
44  New construction = 1; extens ion = 2; conversion/modernisati on = 3; change of locality 
= 4; creation by take-over = 5. 45  Common Nomenclature (CN), Re gulation EC 1789/2003, OJ L281 30/12/2003. 
46  NUTS codes: http://europa.eu.int/co mm/eurostat/ramon/nuts/home_regions_en.html. 
Please use the most detailed and relevant NUTS c ode. Where a project affects more than three 
individual Nuts – Lau 2 level areas, consid er encoding the NUTS/LAU1 or higher codes. 
27.12.2006 EN Official Journal of the European Union L 371/149 
 B.4. Project description  
B.4.1.  Project (or project phase) description: 
e) Provide a description of the project (or project phase). 
TEXT BOX 
f) Where the project is a phase of an overa ll project, provide a description of the 
proposed stages of implementation (explai ning whether they are technically and 
financially independent). 
TEXT BOX 
g) What criteria have been used to determin e the division of the pr oject into phases?  
TEXT BOX 
B.4.2.  Technical description of the productive investment 
Fully describe: 
d) The work involved, specifying its main char acteristics and component elements (use 
quantified indicators where possible) 
TEXT BOX 
e) The establishment, main activities and main elements of the financial structure of the 
enterprise 
TEXT BOX 
f) The objectives of the investment and main aspects of the expansion, re-conversion or 
restructuring plan covering the investment.  
TEXT BOX 
g) Describe the production t echnology and equipment.  
TEXT BOX 
h) Describe the products.  
TEXT BOX 
B.5. Project objectives 
B.5.1.  Current infrastructure endowme nt and impact of the project 
Indicate the extent to which the region(s) is /are at present endowed with the type of 
production facilities or activities covered by th is application.  Indicate the foreseeable 
contribution of the project: 
TEXT BOX 
B.5.2.  Contribution to the achievement of the Operational Programme 
Indicate how the project contributes to the achi evement of the priorities of the Operational 
Programme (provided quantifie d indicators where possible) 
TEXT 
L 371/150 EN Official Journal of the European Union 27.12.2006 
   
 
C.  RESULTS  OF FEASIBILITY  STUDIES 
C.1. Demand analysis  
C.1.1.  Describe the target markets, br oken down, where appropriate, by 
Member State and, separately, by third countries considered as a whole: 
TEXT BOX 
C.1.2.  Provide a summary of the demand anal ysis including the demand growth 
rate broken down, where appropriate, by Member State and, separately, 
by third countries considered as a whole: 
TEXT BOX 
C.2. Provide a summary of the main conclu sions of the feasibility studies (or 
business plan) conducted 
TEXT BOX 
C.3. Capacity considerations 
C.3.1.  Capacity of the firm before in vestment (in units per year):  
C.3.2.  Reference date:  
C.3.3.  Capacity after investment (in units per year):  
C.3.4.  Estimate the capacity utilisation rate:  
D. TIMETABLE 
D.1. Project timetable 
Give below the timetable for the development of the overall project.  
Foresee a separate entry in the table for each contract or phase, where relevant.  Where the 
application concerns a project st age clearly indicate in the tabl e the elements of the overall 
project for which assistance is be ing sought by this  application: 
 Start date  
(A) Completion date 
(B) 
1. Feasibility study / Business plan: dd/mm/yyyy dd/mm/yyyy 
2. Cost-benefit analysis: dd/mm/yyyy dd/mm/yyyy 
3. Environmental impact assessment: dd/mm/yyyy dd/mm/yyyy 
4. Land acquisition: dd/mm/yyyy dd/mm/yyyy 
5. Construction phase: dd/mm/yyyy dd/mm/yyyy 
6. Operational phase: dd/mm/yyyy  
 
27.12.2006 EN Official Journal of the European Union L 371/151 
 Please attach a summary schedule of the main ca tegories of works (i.e., a Gantt chart, where 
available).  
D.2. Project maturity 
Describe the project timetable (D.1) in terms of the techni cal and financial progress and 
current maturity of the project  under the following headings: 
D.2.1.  Technical (feasibility studies, etc.); 
TEXT BOX 
D.2.2.  Administrative (authorisations, EIA, land purchase, etc.); 
TEXT BOX 
D.2.3.  Financial (commitment decisions in respect of national public 
expenditure, loans requested or granted, etc. - give references) 
TEXT BOX 
D.2.4.  If the project has already started, in dicate the current state of works: 
TEXT BOX 
 
E. COST-BENEFIT  ANALYSIS 
This section should be based on the Guidelines on the methodology for carrying out the cost-benefit analysis of 
major projects. In addition to the summary elements to be provided below the full cost-benefit analysis document 
shall be provided in support of this application as Annex II. 
E.1. Financial analysis 
The key elements from the financial analysis of the CBA should be summarised below. 
E.1.1.  Short description of methodology an d specific assumptions made 
TEXT BOX 
E.1.2. Main elements and parameters used for financial analysis 
 Main elements and parameters  taken into account in 
calculation of expected profitability  
1 Reference period (years)  
2 Financial discount rate (%)  
3 Total investment cost (in euro  
4 Estimated capacity utilisation rate (C.3.4) (%)  
5 Capacity utilisation rate estimated to breakeven (%)  
6 Estimated increase in annual turnover realis ed by this 
investment (in euro  
7 Turnover per person employed (in euro)  
L 371/152 EN Official Journal of the European Union 27.12.2006 
 8 % change in Turnover per pe rson employed (only in the 
case of expansion of an activity)  
 
E.1.3.  Main results of th e financial analysis 
  Without Community 
assistance (FRR/C) 
A With Community 
assistance (FRR/K) 
B 
3. Financial rate of 
return:  (%)  FRR/C  FRR/K 
4. Net present value (eur
o)  FNPV/C  FNPV/K
 
E.2. Socio-economic analysis 
E.2.1.  Provide a short description of me thodology (key assumptions made in 
valuing costs and benefits) and the ma in findings of the socio-economic 
analysis:  
TEXT BOX 
E.2.2.  Please give details of main economic costs and benefits identified in the 
analysis together with values assigned to them: 
Benefit Unit value 
(where 
applicable) Total value 
(in euro, 
discounted) % of total 
benefits 
    
… … … … 
Cost Unit value 
(where 
applicable) Total value 
(in euro, 
discounted) % of total 
costs 
    
… … … … 
 
E.2.3.  Main indicators of the economic analysis 
Main parameters and indicators Values 
1. Social discount rate (%)  
2. Economic rate of return (%)  
3. Economic net present value (in euro )  
4. Benefit-cost ratio  
 
27.12.2006 EN Official Journal of the European Union L 371/153 
 E.2.4.  Employment effects of project 
a) Provide an indication of the number of jobs to be created (expressed in terms of full-
time equivalents (FTE))  
 No (FTE) 
 
(A) Average duration of 
these jobs (months) 
(B) 
No of jobs directly created:   
1. During implementation 
phase   
2. During operational phase   
No of jobs indirectly created   
3. During implementation 
phase   
4. During operational phase   
b) Jobs safeguarded 
Estimate the number of jobs (full time equivalent s) that would be lost if the investment is 
not realised:  XXXX 
Explain the reasons: 
TEXT BOX 
c) Inter-regional employment impact 
What impact is the project expected to ha ve on employment in other regions of the 
Community?  Positive / neut ral / negative impact 
Give details: 
TEXT BOX 
E.2.5.  Identify the main non-quantifiable / non valuable benefits and costs: 
TEXT BOX 
E.3. Risk and sensitivity analysis 
E.3.1 Short description of methodology and summary results 
TEXT BOX 
E.3.2 Sensitivity analysis  
State the percentage change appl ied to the vari ables tested: ………………. 
Present the estimated effect on results of financial and eco nomic performance 
indexes. 
Variable 
tested Financial 
Rate or Return variation Financial Net 
Present Value  variation Economic 
Rate or Return variation Economic Net 
Present Value variation 
L 371/154 EN Official Journal of the European Union 27.12.2006 
      
     
 
Which variables were identified as critical variables? State which criterion is 
applied. 
TEXT BOX 
Which are the switching values of the critical variables? 
TEXT BOX 
E.3.3 Risk analysis  
Describe the probability distribution estimat e of the project’s financial and economic 
performance indexes. Provide  relevant statistical information (expected values, 
standard deviation) 
TEXT BOX 
 
27.12.2006 EN Official Journal of the European Union L 371/155 
 F. ANALYSIS  OF THE  ENVIRONMENTAL  IMPACT 
F.1. How does the project: 
d) contribute to the objective of environmenta l sustainability (Eur opean climate change 
policy, halting loss of biodiversity, other …) 
e) respect the principles  of preventive action and that en vironmental damage should as a 
priority be rectified at source 
f) respect the "polluter pays" principle 
TEXT BOX 
F.2. Consultation of environmental authorities 
Have the environmental authorities likely to be  concerned by the proj ect been consulted by 
reason of their specif ic responsibilities? 
Yes   No  
If yes, please give name(s) and address(es) a nd explain that authorit y's responsibility:  
TEXT BOX 
If no, please give reasons 
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F.3. Environmental Impact Assessment 
F.3.1.  DEVELOPMENT CONSENT47 
F.3.1.1.  Has development consent already been given to this project?  
Yes   No  
F.3.1.2.  If yes, on which date 
DD/MM/YYYY 
F.3.1.3.  If no, when was the formal request for the development consent 
introduced:  
DD/MM/YYYY 
F.3.1.4.  By which date is the fi nal decision expected?  
DD/MM/YYYY 
F.3.1.5.  Specify the competent authority or au thorities, which has given or will 
give the development consent 
TEXT BOX 
                                                 
47  ‘development consent' means the decision of the competent (national) authority or authorities which entitles the devel oper to proceed with the project. 
L 371/156 EN Official Journal of the European Union 27.12.2006 
 F.3.2.  APPLICATION OF COUNCIL DIRECTIVE 85/337/EEC ON 
ENVIRONMENTAL IMPACT ASSESSMENT (EIA)48 
F.3.2.1.   Is the project a class of development covered by: 
 Annex I of the Directive (go to  question F3.2.2) 
 Annex II of the Directiv e (go to question F.3.2.3) 
 Neither of the two annexe s  (go to question F.3.3) 
F.3.2.2.  When covered by Annex I of the Di rective, include the following 
documents: 
a) The information referred to in Article 9 (1) of the Directive  
b) The non-technical summary49 of the Environmental Impact Study 
carried out for the project;  c) Information on consultations with  environmental authorities, the 
public concerned and, if applicab le, with other Member States. 
F.3.2.3.  When covered by Annex II of the Directive, has an Environmental 
Impact Assessment been carried out for this project? 
 Yes  
(in which case include the necessa ry documents listed under point 
F3.2.2) 
 No  
(in which case explain the reasons and give the thresholds, criteria 
or case by case examination carried out to reach the conclusion that 
the project has no significant environmental effects) : 
TEXT BOX 
F.3.3.  APPLICATION OF THE STRAT EGIC ENVIRONMENTAL 
ASSESSMENT DIRECTIVE NO 2001/42/EC50 (SEA-Directive) 
F.3.3.1.  Does the project result from a pl an or programme falling within the 
scope of the SEA Directive? 
 NO - in which case please pr ovide a short explanation: 
TEXT BOX 
 YES - in which case, in order to  appreciate if wider potential 
cumulative effects of the projec t have been addressed, please 
provide either an inte rnet link to or an electronic copy of the non-
                                                 
48   on the assessment of the effects of certain public and private projects on the environment 
(the “EIA Directive”), OJ L 175, 5.7.1985,as la st amended by Directive 2003/35/EC, OJ L 
156, 25.6.2003. 49 Prepared under Article 5 (3) of C ouncil Directive 85/337/EEC, as amended. 
50 Directive 2001/42/EC of the European Parl iament and of the Council of 27 June 2001 on 
the assessment of the effects of certain pl ans and programmes on the environment (OJ L 197 
of 21.7.2001). 
27.12.2006 EN Official Journal of the European Union L 371/157 
 technical summary51 of the Environmental Report carried out for 
the plan or programme. 
 
F.4. ASSESSMENT OF EFFECTS ON NATURA 2000 SITES  
F.4.1.  Is the project likely to have signific ant negative effects on sites included 
or intended to be included in the NATURA 2000 network? 
 Yes, in which case 
(1) Please provide a summary of th e conclusions of the appropriate 
assessment carried out according to Article 6(3) of Directive 92/43/EEC
52  
TEXT BOX 
(2) In case, compensation measures were deemed necessary 
according to Article 6(4), please provide a copy of the form “Information on projects likely to have significant negative 
effect on NATURA 2000 sites, as  notified to the Commission 
(DG Environment) under Directive 92/43/EEC
53”. 
 No, in which case attach a complete d Annex I declaration filled in 
by the relevant authority. 
F.5. Additional environmental integration measures  
Does the project envisage, apart from Envir onmental Impact Assessment, any additional 
environmental integration measures (e.g. envi ronmental audit, environmental management, 
specific environmental monitoring) ? 
Yes   No  
If yes, specify  
TEXT BOX 
 
F.6. Cost of measures taken for correct ing negative environmental impacts 
If included in total cost, estimat e proportion of cost of measur es taken to reduce and/or to 
compensate for negative environmental impacts 
%  
Explain briefly:   
TEXT BOX 
 
                                                 
51 Prepared under Annex I(j) of Directive 2001/42/EC. 52 OJ L 206 of 22.07.92. 53 Document 99/7 rev.2 adopted by the Habitats  Committee (Member States representatives 
established under Directive 92/43 /EEC) at its meeting on 04.10.99. 
L 371/158 EN Official Journal of the European Union 27.12.2006 
 G. JUSTIFICATION  FOR  THE  PUBLIC  CONTRIBUTION 
The socio-economic analysis set out above provides information on the internal rate of return of the project.  The 
financial analysis demonstrates the financing gap and the impact of the Community assistance on the financial 
viability of the project.  Please complete this information with the elements set out below.  
G.1. Competition 
Does this project i nvolve State Aids?   
Yes   No  
If yes, please give in the table below the am ount of aid, and, for appr oved aid the state aid 
number and the reference of the approval letter, for block-exempt ed aid the respective registry 
number, and for pending notifie d aid the state aid number54. 
Sources of aid (local, regional, 
national and Community): Amount 
of aid 
euro State Aid number/ 
registry number for 
block-exempted aid Reference of 
approval letter 
Approved aid schemes, approved ad hoc aid, or aid falling under a block exemption regulation :  ………………………….. 
 …………………………..    
Aid foreseen under pending 
notifications (ad hoc aid or schemes) :  ………………………….. 
 …………………………..    
Aid for which a notification is 
outstanding (ad hoc aid or schemes)  ………………………….. 
 …………………………..    
Total aid granted:     
Total cost of the investment project    
G.2. Impact of Community assistance  on project implementation  
For each affirmative answer, give details: 
Will Community assistance: 
c) accelerate implementation of the project? 
Yes   No  
d) be essential to implemen tation of the project? 
Yes   No  
 
                                                 
54  This application does not replace notifi cation to the Commission under Article 88 (3) 
of the Treaty.  A positive decision by the Commission on the major project under Council 
Regulation 1083/2006 does not constitute state aid approval. 
27.12.2006 EN Official Journal of the European Union L 371/159 
 H. FINANCING  PLAN 
The decision amount and other financial informati on in this section must be coherent with the 
basis (total or public cost) fo r the co-financing rate  of the priority axis. Where private 
expenditure is not eligible for financing under the priority axis , it shall be excluded from the 
eligible costs; where private expendit ure is eligible it may be included.  
H.1. Cost breakdown 
Euro  TOTAL PROJECT 
COSTS  
(A) INELIGIBLE 
COSTS55 
(B) ELIGIBLE COSTS  
 
(C)=(A)-(B) 
1. Planning/design fees    
2. Land purchase    
3. Building and construction    
4. Plant and machinery    
5. Contingencies56    
6. Publicity    
7. Supervision during 
construction 
implementation    
8. Sub-TOTAL    
9. (VAT57)    
10. TOTAL    
 
H.2. Total planned resources and planned contribution from the Funds 
H.2.1.  Community contribution calculation 
  Value 
1 Decision amount, i.e., the “amount to which  the co-
financing rate for the priority axis applies” (Article  41 (2) 
of Council Regulation 1083/2006) (respecting the 
maximum public contribution ac cording to state aid rules 
and the exclusion of ineligible expenditure)  
                                                 
55  Ineligible costs comprise (i) expenditure outside the elig ibility period, (i i) expenditure 
ineligible under national rules (Article 56 (4) of Council Regulation 1083/2006), (iii) other 
expenditure not presented for co -financing.  NB: The eligibility date for expenditure is the 
date of receipt of the relate d draft Operational Programme by the Commission or 1 January 
2007, whichever is the earlier. 56  Contingencies should not exceed 10% of total investment cost net of contingencies. These 
contingencies may be included in the total costs used to calculate the fi nancial contribution of 
the funds. 57   Where VAT is considered  as eligible, give reasons. 
L 371/160 EN Official Journal of the European Union 27.12.2006 
 2 Co-financing rate of the priority axis (%)  
3 Community contribution (in euro) = (1)*(2)  
H.2.2.  Sources of co-financing 
In the light of the results of the grant calculation (H.2.1 consistent  with the rules on state aid) 
the total investment costs of the project shall be met from the following sources: 
Source of total investment costs (€)  Of which 
(For 
Information) 
Total investment 
cost 
[H.1.10.(A)]  Community 
assistance 
 
[H.2.1.3]  National public 
(or equivalent) National private Other sources 
(specify)  EIB/EIF 
loans: 
a)= 
b)+c)+d)+e) b) c) d) e)  f) 
       
 
The details of the decision(s) on national public financing, loans,  etc., should be provided in 
Section D.2.3. 
Loan financing, where it is use d, is attributed to the body liab le to repay the loan, national 
public or national private. Only in the case of EIB/EIF loans is it requested to identify the sum 
of loan financing for information purposes.  
H.3. Annual financing plan of Community contribution 
The Community contribution (H.2.1.3) shall be presented in terms of the share of annual 
programme commitment. 
(in Euro) 2007 2008 2009 2010 2011 2012 2013 
[CF/ 
ERDF - specify]        
 
27.12.2006 EN Official Journal of the European Union L 371/161 
 I. COMPATIBILITY  WITH  COMMUNITY  POLICIES  AND  LAW 
Article 9 (5) of Regulation (EC) No 1083/2006 states that  “operations financed by the Funds shall comply with 
the provisions of the Treaty and of acts adopted under it.”   
In addition to the elements already set out above please provide the following information:  
I.1. Other Community financing sources 
I.1.1.  Has an application been made for a ssistance from any other Community 
source (including ERDF, ESF, Co hesion Fund, TEN-T Budget, LIFE+, 
other source of EC finance) for this project? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
I.1.2.  Is this project complementary to any project already financed or to be 
financed by the ERDF, ESF, Cohesi on Fund, TEN-T Budget, other source 
of EC finance? 
Yes   No  
If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts 
granted, etc.): 
TEXT BOX 
I.1.3.  Has an application been made for loan or equity support from EIB / EIF 
for this project? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
I.1.4.  Has an application been made for a ssistance from any other Community 
source (including ERDF, ESF, Cohesion Fund, EIB, EIF …) for an earlier phase of this project (inc luding feasibility and preparatory 
phases)? 
Yes   No  
If yes, please give details (financial instru ment concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 
TEXT BOX 
I.2. Is the project subject to a legal pro cedure for compliance with Community 
legislation? 
Yes   No  
If yes, please give details: 
TEXT BOX 
L 371/162 EN Official Journal of the European Union 27.12.2006 
 I.3. Publicity measures  
Give details of the proposed measures to public ise Community financial assistance (i.e. type 
of measure, brief description, es timated costs, duration, etc.): 
TEXT BOX 
I.4. Involvement of JASPERS in project preparation 
I.4.1.  Has JASPERS technical assistance contributed to any part of the 
preparation of this project? 
Yes   No  
I.4.2.  Describe the elements of the proj ect where JASPERS had an input (e.g. 
environmental compliance, procurement, review of technical description).   
TEXT BOX 
I.4.3.  What were the principal conclu sions and recommendations of the 
JASPERS contribution and were these taken into account in the finalisation of the project? 
TEXT BOX 
I.5. Previous history of the recovery of assistance 
Has the benefiting undertaking prev iously been, or is it currentl y, the subject of a procedure58 
to recover Community assistance following the transfer of a productiv e activity within a 
Member State or toward another Member State? 
Yes   No  
 
J. ENDORSEMENT  OF COMPETENT  NATIONAL  AUTHORITY 
I confirm that the information presented in this form is acc urate and correct.  
 NAME:   SIGNATURE:  ORGANISATION:  (MANAGING AUTHORITY) DATE:   
— 
 
                                                 
58  Under Article 57 (3) of C ouncil Regulation (EC) No 1083/2006.  
27.12.2006 EN Official Journal of the European Union L 371/163 
  
 
ANNEX  I  
DECLARATION  BY AUTHORITY  RESPONSIBLE  FOR  MONITORING   
NATURA  2000  SITES 
Responsible Authority _____________________ 
Having examined the project application _____________________ Which is to be located at _____________________ Declares that the project is not li kely to have significant effects on a NATURA 2000  site on 
the following grounds:  
text box 
Therefore an appropriate assessment required by Article 6 (3) was not deemed necessary. 
A map at scale of 1:100.000 (or the nearest possibl e scale) is attached, indicating the location 
of the project as well as the NATURA 2000  sites concerned, if any. 
Date (dd/mm/yyyy):  ____________________ Signed:  ____________________ Name: ____________________ Position:  ____________________ Organisation:  ____________________ 
(Authority responsible for monitoring NATURA 2000  sites) 
Official Seal:  
—