Text in the proposal Court’s suggestion Comments

Proposal for a Regulation of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument (COM(2018) 375 final)

List of content The proposed Regulation should indicate a list of content following its structure.

Whereas (…) (2) In order to further develop a coordinated and harmonised implementation of Union Funds implemented under shared management namely the European Regional Development Fund (‘ERDF’), the European Social Fund Plus (‘ESF+’), the Cohesion Fund, measures financed under shared management in the European Maritime and Fisheries Fund (‘EMFF’), the Asylum and Migration Fund (‘AMIF’), Internal Security Fund (‘ISF’) and Integrated Border Management Fund (‘BMVI’), financial rules based on Article 322 of the TFEU should be established for all these Funds (‘the Funds’), clearly specifying the scope of application of the relevant provisions. In addition, common provisions based on Article 177 of the TFEU should be established to cover policy specific rules for the ERDF, the ESF+, the Cohesion Fund and the EMFF. The proposed provision in paragraph 2 should clarify, after the first sentence, what do ‘financial rules’ stand for, considering that the proposed Regulation contains non-financial provisions applicable to all funds. At the end of paragraph 2, a reference should be added related to EMFF as the referred Article 177 of the TFEU, concerns only the structural funds.

Article 2 Definitions See considerations 22) and 37)

Article 4 Policy objectives See consideration 1) The Commission and the legislators should in particular consider setting clear targets for climate action spending for the three Cohesion Funds, consistent with the 25 % target for such spending for the EU budget as a whole.

Article 7 Preparation and submission of the Partnership Agreements See consideration 18)

Article 8 Content of the Partnership Agreement See considerations 16), 19) and 20)

Article 11 Enabling conditions Article 11 Enabling conditions See also considerations 9), 10) and 11)

1. For each specific objective, prerequisite conditions for its effective and efficient implementation (‘enabling conditions’) are laid down in this Regulation. Annex III lays down horizontal enabling conditions applicable to all specific objectives and the criteria necessary for the assessment of their fulfilment. Annex IV lays down thematic enabling conditions for the ERDF, the Cohesion Fund and the ESF+ and the criteria necessary for the assessment of their fulfilment. 1. For each specific objective or area of support or type of operation, prerequisite conditions for its effective and efficient implementation (‘enabling conditions’) are laid down in this Regulation. Annex III lays down horizontal enabling conditions applicable to all specific objectives or areas of support or type of operation and the criteria necessary for the assessment of their fulfilment. Annex IV lays down thematic enabling conditions for the ERDF, the Cohesion Fund and the ESF+ and the criteria necessary for the assessment of their fulfilment.

2. When preparing a programme or introducing a new specific objective as part of a programme amendment, the Member State shall assess whether the enabling conditions linked to the selected specific objective are fulfilled. An enabling condition is fulfilled where all the related criteria are met. The Member State shall identify in each programme or in the programme amendment the fulfilled and non-fulfilled enabling conditions and where it considers that an enabling condition is fulfilled, it shall provide justification. 2. When preparing a programme or introducing a new specific objective or an area of support or type of operation as part of a programme amendment, the Member State shall assess whether the enabling conditions linked to the selected specific objective or area of support or type of operation are fulfilled taking into account the Country Reports and country specific recommendations stemming from the European Semester process.. An enabling condition is fulfilled where all the related criteria are met. The Member State shall identify in each programme or in the programme amendment the fulfilled and non-fulfilled enabling conditions and where it considers that an enabling condition is fulfilled, it shall provide justification.

3. Where an enabling condition is not fulfilled at the time of approval of the programme or the programme amendment, the Member State shall report to the Commission as soon as it considers the enabling condition fulfilled with justification. 3. Where an enabling condition is not fulfilled at the time of approval of the programme or the programme amendment, the Member State shall report to the Commission as soon as it considers the enabling condition fulfilled with justification.

4. The Commission shall, within three months of receipt of the information referred to in paragraph 3, perform an assessment and inform the Member State where it agrees with the fulfilment. Where the Commission disagrees with the assessment of the Member State, it shall inform the Member State accordingly and give it the opportunity to present its observations within one month. 4. The Commission shall, within three months of receipt of the information referred to in paragraph 3, perform an assessment taking into account the country reports and country specific recommendations stemming from the European Semester and inform the Member State where it agrees with the fulfilment. Where the Commission disagrees with the assessment of the Member State, it shall inform the Member State accordingly and give it the opportunity to present its observations within one month.

5. Expenditure related to operations linked to the specific objective cannot be included in payment applications until the Commission has informed the Member State of the fulfilment of the enabling condition pursuant to paragraph 4. The first subparagraph shall not apply to operations that contribute to the fulfilment of the corresponding enabling condition. 5. Expenditure related to operations linked to the specific objective or area of support or type of operation cannot be included in payment applications until the Commission has informed the Member State of the fulfilment of the enabling condition pursuant to paragraph 4. The first subparagraph shall not apply to operations that contribute to the fulfilment of the corresponding enabling condition.

6. The Member State shall ensure that enabling conditions are fulfilled and applied throughout the programming period. It shall inform the Commission of any modification impacting the fulfilment of enabling conditions. Where the Commission considers that an enabling condition is no longer fulfilled, it shall inform the Member State and give it the opportunity to present its observations within one month. Where the Commission concludes that the non-fulfilment of the enabling condition persists, expenditure related to the specific objective concerned cannot be included in payment applications as from the date the Commission informs the Member State accordingly. 6. The Member State shall ensure that enabling conditions are fulfilled and applied throughout the programming period. It shall inform the Commission of any modification impacting the fulfilment of enabling conditions. Where the Commission considers that an enabling condition is no longer fulfilled, it shall inform the Member State and give it the opportunity to present its observations within one month. Where the Commission concludes that the non-fulfilment of the enabling condition persists, expenditure related to the specific objective or area of support or type of operation concerned cannot be included in payment applications as from the date the Commission informs the Member State accordingly.

7. Annex IV shall not apply to programmes supported by the EMFF. 7. Annex IV shall not apply to programmes supported by the EMFF.

Article 12 Performance framework Article 12 Performance framework

1. The Member State shall establish a performance framework which shall allow monitoring, reporting on and evaluating programme performance during its implementation, and contribute to measuring the overall performance of the Funds. The performance framework shall consist of: 1. The Member State shall establish a performance framework which shall allow monitoring, reporting on and evaluating programme performance during its implementation, and contribute to measuring the overall performance of the Funds. The performance framework shall consist of:

(a) the output and result indicators linked to specific objectives set in the Fund-specific Regulations; (a) the output and result indicators linked to specific objectives or area of support or type of operation set in the Fund-specific Regulations;

(b) milestones to be achieved by the end of the year 2024 for output indicators; and (b) milestones to be achieved by the end of the year 2024 for output and result indicators; and

(c) targets to be achieved by the end of the year 2029 for output and result indicators. (c) targets to be achieved by the end of the year 2029 for output and result indicators. Targets shall be based on a realistic estimate of the total financial allocations for the period.

2. Milestones and targets shall be established in relation to each specific objective within a programme, with the exception of technical assistance and of the specific objective addressing material deprivation set out in Article 4(c)(vii) of the ESF+ Regulation. 2. Milestones and targets shall be established in relation to each specific objective or area of support or type of operation within a programme, with the exception of technical assistance and of the specific objective addressing material deprivation set out in Article [4(c)(vii)] of the ESF+ Regulation.

3. Milestones and targets shall allow the Commission and the Member State to measure progress towards the achievement of the specific objectives. They shall meet the requirements set out in Article 33(3) of the Financial Regulation. (…) 3. Milestones and targets shall allow the Commission and the Member State to measure progress towards the achievement of the specific objectives or area of support or type of operation. They shall meet the requirements set out in Article [33(3)] of the Financial Regulation. (…)

Article 14 Mid-term review See considerations 14) and 15)

Article 15 Measures linking effectiveness of Funds to sound economic governance (…) See considerations 4), 5) and 6)

13. Paragraphs 1 to 12 shall not apply to priorities or programmes under Article 4(c)(v)(ii) of ESF+ Regulation. In paragraph 13 of this article, adjustment is needed to the reference made to the provision(s) of the ESF+ fund-specific regulation.

Article 16 Preparation and submission of programmes See consideration 21)

Article 17 Content of programmes See considerations 3) and 16)

Article 19 Amendment of programmes See consideration 2)

Article 21 Transfer of resources See consideration 2)

Article 29 Technical assistance at the initiative of the Commission See consideration 12)

Article 30 Technical assistance of Member States See consideration 12)

Article 31 Flat-rate financing for technical assistance of Member States See consideration 13)

Article 32 Financing not linked to costs for technical assistance of Member States See consideration 13)

Article 35 Functions of the monitoring committee 1. The monitoring committee shall examine: (…) Article 35 Functions of the monitoring committee 1. The monitoring committee shall examine: (…) j) progress in implementing actions related to the reduction of the administrative burden on beneficiaries (…) 3. The monitoring committee may make observations to the managing authority regarding the elements covered by paragraph 1 and 2 including actions related to the reduction of the administrative burden on beneficiaries. The monitoring committee shall monitor actions taken as a result of its observations. The proposed Regulation should require Monitoring Committee to examine progress towards reducing the administrative burden. Newly introduced paragraph ensures alignment between Articles 35 and 69(b).

Article 36 Annual performance review See consideration 29)

Article 37 Transmission of data See considerations 26) and 28) The Commission and the legislators should consider requiring that the results of climate action spending are monitored and reported upon, as well as the levels of planned expenditure.

Article 39 Evaluations by the Member State Article 40 Evaluation by the Commission See consideration 30)

Article 49 Flat-rate financing for indirect costs concerning grants Article 50 Direct staff costs concerning grants Article 51 Flat-rate financing for eligible costs other than direct staff costs concerning grants Article 49 Flat-rate financing for indirect costs concerning grants Article 50 Direct staff costs concerning grants Direct staff costs of an operation may be calculated at a flat rate of up to 20 % of the direct costs other than the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate, provided that the direct costs of the operation do not include public works contracts or supply or service contracts which exceed in value the thresholds set out in Article 4 of Directive 2014/24/EU of the European Parliament and of the Council 46 or in Article 15 of Directive 2014/25/EU of the European Parliament and of the Council 47. For the AMIF, the ISF and the BMVI, any costs subject to public procurement and the direct staff costs of that operation shall be excluded from the basis for calculation of the flat rate. Article 51 Flat rate financing for eligible costs other than direct staff costs concerning grants See also considerations 39) and 40)

Article 52 Financial instruments See consideration 31)

Article 53 Implementation of financial instruments See considerations 32) and 33)

Article 57 Eligibility See consideration 54)

Article 58 Non-eligible costs (…) (c) value added tax (‘VAT’), except for operations the total cost of which is below EUR 5 000 000 . See consideration 44)

Article 65 Programme authorities Article 65 Programme authorities

1. For the purposes of Article [63(3)] of the Financial Regulation, the Member State shall identify for each programme a managing authority and an audit authority. Where a Member State makes use of the option referred to in Article 66(2), the body concerned shall be identified as a programme authority. Those same authorities may be responsible for more than one programme. (…) 1. For the purposes of Article [63(3)] of the Financial Regulation, the Member State shall identify appoint for each programme a managing authority and an audit authority. Where a Member State makes use of the option referred to in Article 66(2), the body concerned shall be identified appointed as a programme authority. Those same authorities may be responsible for more than one programme. (…)

3. The managing authority may identify one or more intermediate bodies to carry out certain tasks under its responsibility. Arrangements between the managing authority and intermediate bodies shall be recorded in writing. (…) 3. The managing authority may identify appoint one or more intermediate bodies to carry out certain tasks under its responsibility. Arrangements between the managing authority and intermediate bodies shall be recorded in writing. (…)

5. The body implementing the programme co-fund as referred to in Article [11] of Regulation EU (…) [Horizon Europe Rules for Participation] shall be identified as an intermediate body by the managing authority of the relevant programme, in line with paragraph 3. 5. The body implementing the programme co-fund as referred to in Article [11] of Regulation EU (…) [Horizon Europe Rules for Participation] shall be identified appointed as an intermediate body by the managing authority of the relevant programme, in line with paragraph 3.

Article 66 Functions of the managing authority 1. The managing authority shall be responsible for managing the programme with a view to delivering the objectives of the programme. In particular, it shall have the following functions (….) Article 66 Functions of the managing authority 1. The managing authority shall be responsible for managing the programme, in accordance with the principle of sound financial management, with a view to delivering the objectives of the programme. In particular, it shall have the following functions (…)

Article 67 Selection of operations by the managing authority (…) 2. Upon request of the Commission, the managing authority shall consult the Commission and take its comments into account prior to the initial submission of the selection criteria to the monitoring committee and before any subsequent changes to those criteria. Article 67 Selection of operations by the managing authority (…) 2. Upon request of the Commission, the managing authority shall consult the Commission and take its comments into account prior to the initial submission of the selection criteria to the monitoring committee and before any subsequent changes to those criteria. The Commission will identify the unnecessary burdensome requirements and provide to Member States recommendations on how to estimate it. See also considerations 42) and 43)

Article 68 Programme management by the managing authority (…) 2. Management verifications referred to in point (a) of paragraph 1 shall be risk-based and proportionate to the risks identified as defined in a risk management strategy. Management verifications shall include administrative verifications in respect of payment claims by beneficiaries and on-the-spot verifications of operations. They shall be carried out at the latest before preparation of the accounts in accordance with Article 92. (…) Article 68 Programme management by the managing authority (…) 2. Management verifications referred to in point (a) of paragraph 1 shall be risk-based and proportionate to the risks identified as defined in a risk management strategy. Management verifications shall include administrative verifications in respect of payment claims by beneficiaries and on-the-spot verifications of operations. They shall be carried out at the latest before preparation of the accounts in accordance with Article 92. (…) See also consideration 50)

Article 72 Audit Strategy 1. (…) The audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function within nine months following their first year of functioning. (…) Article 72 Audit Strategy 1. (…)The audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function, as well as changes to the methodology governing management verifications and IT systems, within nine months following their first year of functioning. (…) See also consideration 47) and 49)

Article 73 Audits of operations 1. Audits of operations shall cover expenditure declared to the Commission in the accounting year on the basis of a sample. That sample shall be representative and based on statistical sampling methods Article 73 Audits of operations 1. Audits of operations shall cover expenditure declared to the Commission in the accounting year on the basis of a sample. That sample shall be representative and based on statistical sampling methods. By derogation, in case of financial instruments audit of operations should cover eligible expenditure as defined under Article 62. See also considerations 51) and 53)

Article 75 (…) 4. The audit authority shall not carry out audits at the level of the EIB or other international financial institutions in which a Member State is a shareholder, for financial instruments implemented by them. However, the EIB or other international financial institutions in which a Member State is a shareholder shall provide to the Commission and to the audit authority an annual audit report drawn up by their external auditors by the end of each calendar year. This report shall cover the elements included in Annex XVII. Article 75 (…) 4. The audit authority shall not carry out audits at the level of the EIB or other international financial institutions in which a Member State is a shareholder, for financial instruments implemented by them. However, the EIB or other international financial institutions in which a Member State is a shareholder shall provide to the Commission and to the audit authority an annual audit report drawn up by their external auditors by the end of each calendar year. This report shall cover the elements included in Annex XVII. Audit or verification agreements within the EIB and external auditors shall not restrict ECA’s access to information necessary for the audit of the Union Funds. See also considerations 34), 35) and 36).

Article 77 Enhanced proportionate arrangements Article 78 Conditions for application of enhanced proportionate arrangements Article 79 Adjustment during the programming period 1. Where the Commission or the audit authority conclude, based on the audits carried out and the annual control report, that the conditions set out in Article 78 are no longer fulfilled, the Commission shall request the audit authority to carry out additional audit work in accordance with Article 63(3) and take remedial actions. Article 77 Enhanced proportionate arrangements Article 78 Conditions for application of enhanced proportionate arrangements Article 79 Adjustment during the programming period 1. Where the Commission or the audit authority conclude, based on the audits carried out and the annual control report, that the conditions set out in Article 78 are no longer fulfilled, the Commission shall request the audit authority to carry out additional audit work in accordance with Article 63(3). and The managing authority shall take remedial actions. and report to the monitoring committee and the Commission about the envisaged remedial actions and their result. See also consideration 55)

Article 88 (…) Article 88(3) (…) Commission or Member States audits shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled. Article 88 (…) Article 88(3) (…) Commission or Member States audits shall exclusively aim at verifying that the conditions for reimbursement by the Commission have been fulfilled. By derogation, if operation or a project forming a part of an operation is implemented through the public procurement, the audit shall also cover compliance with the public procurement rules. See consideration 41)

Article 93 Examination of accounts Article 94 Calculation of the balance Article 95 Procedure for the examination of accounts Article 96 Contradictory procedure for the examination of accounts See considerations 56) and 57)

Article 98 Financial corrections by the Commission See consideration 58)

See consideration 25) The Commission and the legislators should also consider reducing the coefficient for the calculation of support to climate change objectives for newly built railways to 40 %, and the coefficient for digitalisation of road transport to 0 %.

See consideration 16)

See considerations 7) and 8)

ANNEX IV Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund — Article 11(1) (…) [Column ‘Specific objectives’] (…) 2.2 Promoting renewable energy through investment in generation capacity ANNEX IV Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund — Article 11(1) (…) [Column ‘Specific objectives’] (…) 2.2 Promoting renewable energy through investment in generation capacity See also considerations 7) and 8)

ERDF and Cohesion Fund: 2.2 Promoting renewable energy through investment in generation capacity (…) ERDF and Cohesion Fund: 2.2 Promoting renewable energy through investment in generation capacity (…)

ERDF and Cohesion Fund: 2.5 Promoting water efficiency ERDF and Cohesion Fund: 2.5 Promoting sustainable water efficiency management

ERDF and Cohesion Fund: 2.6 Developing the (Transition to) circular economy, through investment in the waste sector and resource efficiency ERDF and Cohesion Fund: 2.6 Developing the Promoting the (T transition to) a circular economy, through investment in the water sector and resource efficiency

ERDF and Cohesion Fund: 2.6 Promoting green infrastructure in the urban environment and reducing pollution (…) ERDF and Cohesion Fund: 2.7 6 Enhancing biodiversity, Promoting green infrastructure in the urban environment and reducing pollution (…)

3.3 sustainable, climate resilient, intelligent and intermodal national, regional and local mobility, including improved access to TEN-T and cross-border mobility (…) 3.3 Developing sustainable, climate resilient, intelligent and intermodal national, regional and local mobility, including improved access to TEN-T and cross-border mobility (…)

ESF: 4.1.1 Improving access to employment of all jobseekers, including youth, and of inactive people and promoting self-employment, and the social economy; ESF: 4.1.1 Improving access to employment of all jobseekers, including in particular youth and long-term unemployed, and of inactive people, and promoting self-employment and the social economy;

4.1.2 Modernising labour market institutions and services to ensure timely and tailor-made assistance and support to labour market matching, transitions and mobility; (…) 4.1.2 Modernising labour market institutions and services to assess and anticipate skills needs and ensure timely and tailor-made assistance and support to labour market matching, transitions and mobility; (…)

ESF: 4.1.3 Promoting a better work/life balance including access to childcare, a healthy and well–adapted working environment addressing health risks, adaptation of workers to change and healthy and active ageing; (…) ESF: 4.1.3 Promoting women’s labour market participation, a better work/life balance including access to childcare, a healthy and well–adapted working environment addressing health risks, adaptation of workers, enterprises and entrepreneurs to change, and active and healthy and active ageing; (…)

ESF: 4.2.1 Improving the quality, effectiveness and labour market relevance of education and training systems; (…) ESF: 4.2.1 Improving the quality, effectiveness and labour market relevance of education and training systems, to support acquisition of key competences including digital skills; (…)

4.2.3 Promoting equal access, in particular for disadvantaged groups, to quality and inclusive education and training, from early childhood education and care through general and vocational education and training and to tertiary level; (…) 4.2.3 Promoting equal access to and completion of quality and inclusive education and training, in particular for disadvantaged groups, from early childhood education and care through general and vocational education and training and to tertiary level, as well as adult education and learning, including facilitating learning mobility for all; to quality and inclusive education and training from early childhood education and care through general and vocational education and training and to tertiary level; (…)

ESF: 4.3.1 Promoting active inclusion including with a view to promoting equal opportunities and active participation, and improving employability; ESF: 4.3.1 Promoting Fostering active inclusion including with a view to promoting equal opportunities and active participation, and improving employability;

ESF: 4.3.2 Promoting socioeconomic integration of marginalised communities such as the Roma; (…) ESF: 4.3.2 Promoting socioeconomic integration of third country nationals and of marginalised communities such as the Roma; (…)

ESF: 4.3.4 Enhancing the equal and timely access to quality, sustainable and affordable services; improving accessibility, effectiveness and resilience of healthcare systems; improving access to long-term care services (…) ESF: 4.3.4 Enhancing the equal and timely access to quality, sustainable and affordable services; modernising social protection systems, including promoting access to social protection; improving accessibility, effectiveness and resilience of healthcare systems; improving access to and long-term care services (…)

ANNEX V Template for programmes supported from the ERDF (Investment for Jobs and growth goal), ESF+, the Cohesion Fund and the EMFF — Article 16(3) ANNEX V Template for programmes supported from the ERDF (Investment for Jobs and growth goal), ESF+, the Cohesion Fund and the EMFF — Article 16(3) See also considerations 14) and 16)

2.1.1.2 Indicators [Table 3: Result indicators] In addition, Table 2.1.1.2 in Annex V to the proposed Regulation should include milestones for the result indicators, in line with the provisions of the ESF+ fund-specific Regulation Article 15(3) of draft ESF+ regulation.

(…) Section 4. Enabling conditions Reference: Article 19(3)(h) (…) (…) Section 4. Enabling conditions Reference: Article 17 9(3)(h) (…)

The Annex VII to the proposed Regulation should include clarification on what information shall be transmitted for the programmes supported by the ESF+, AMF, ISF and BMVI. The Annex VII, should also include information for ‘financing not linked to costs’, in line with requirement stemming from Article 125(3) of the Financial Regulation.

See considerations 48)

See considerations 48) and 49)

ANNEX XV Template for the management declaration — Article 68(1)(f) I/We, the undersigned (…) hereby declare that: (…) ANNEX XV Template for the management declaration — Article 68(1)(f) I/We, the undersigned (…) hereby declare that: (…) See paragraph 124

(b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose, (b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,

(c) the control systems put in place ensure the legality and regularity of the underlying transactions.

I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 92 for submitting accounts providing assurance that irregularities are below the 2 % materiality level. I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 92 for submitting accounts providing assurance that irregularities are below the 2 % materiality level.

Provisions currently not included in the Proposal for a Regulation of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument (COM(2018) 375 final)

n/a The proposed Regulation should re-introduce in the CPR a mandatory independent appraisal and common mandatory appraisal standards, such as cost-benefit analysis, for selecting financially significant operations that represent the best value for money. See consideration 45)

n/a The proposed Regulation should limit the EU contribution to revenue-generating projects to what is needed by introducing flat rates capping the total eligible expenditure for revenue-generating projects by sector based on the analysis of available evidence, or using financing instruments as the preferred option to co-finance revenue-generating projects. See consideration 46)

Proposal for a Regulation of the European Parliament and of the Council on the European Regional Development Fund and on the Cohesion Fund (COM(2018) 372 final)

Article 7 Indicators 1. Common output and result indicators, as set out in the Annex I with regard to the ERDF and to the Cohesion Fund, and, where necessary, programme-specific output and result indicators shall be used in accordance with point (a) of the second subparagraph of Article [12(1)], point (d)(ii) of Article [17(3)] and point (b) of Article [37(2)] of Regulation (EU) 2018/xxxx [new CPR]. (…) Article 7 Indicators 1. Common output and result indicators, as set out in the Annex I with regard to the ERDF and to the Cohesion Fund, and, where necessary, programme-specific output and result indicators shall be used in accordance with point (a) of the second subparagraph of Article [12(1)], point (d)(ii) of Article [17(3)] and point (b) of Article [37(2)] of Regulation (EU) 2018/xxxx [new CPR]. (…) See considerations 24) and 27)

See considerations 22), 23) and 24)

Proposal for a Regulation of the European Parliament and of the Council on the European Social Fund Plus (ESF+) (COM(2018) 382 final)

Article 2 Definitions See consideration 22)

Article 15 Indicators and reporting See also considerations 24) and 27)

1. Programmes benefitting from the general support of the ESF+ strand under shared management shall use common output and result indicators, as set out in Annex 1 to this Regulation to monitor progress in implementation. The programmes may also use programme-specific indicators. 1. Programmes benefitting from the general support of the ESF+ strand under shared management shall use common output and result indicators, as set out in Annex 1 to this Regulation to monitor progress in implementation. The programmes may also use programme-specific indicators.

2. The baseline for common and programme-specific output indicators shall be set at zero. Where relevant to the nature of the operations supported, cumulative quantified milestones and target values for those indicators shall be set in absolute numbers. The reported values for the output indicators shall be expressed in absolute numbers. (…) 2. The baseline for common and programme-specific output indicators shall be set at zero. Where relevant to the nature of the operations supported, cumulative quantified milestones and target values for those indicators shall be set in absolute numbers. The reported values for the output indicators shall be expressed in absolute numbers. (…)

ANNEX I - III See consideration 24)

Proposal for a Regulation of the European Parliament and of the Council on specific provisions for the European territorial cooperation goal (Interreg) supported by the European Regional Development Fund and external financing instruments (COM(2018) 374 final)

Article 33 Indicators for the European territorial cooperation goal (Interreg) See consideration 27)

1. Common output and common result indicators, as set out in Annex [I] to Regulation (EU) [new ERDF], and, where necessary, programme-specific output and result indicators shall be used in accordance with Article [12(1)] of Regulation (EU) [new CPR], and point (d)(ii) of Article 17(3) and point (b) of Article 31(2) of this Regulation. 1. Common output and common result indicators, as set out in Annex [I] to Regulation (EU) [new ERDF], and, where necessary, programme-specific output and result indicators shall be used in accordance with Article [12(1)] of Regulation (EU) [new CPR], and point (d)(ii) of Article 17(3) and point (b) of Article 31(2) of this Regulation.

Article 48 Audit of operations See consideration 52)

Proposal for a Regulation of the European Parliament and of the Council on the European Maritime and Fisheries Fund and repealing Regulation (EU) No 508/2014 of the European Parliament and of the Council (COM(2018) 390 final)

The provisions should require the use of both ‘output’ and ‘result’ indicators. They should also specify the common indicators that Member States have to use for each area of support or type of operation and make its reporting mandatory

Proposal for a Regulation of the European Parliament and of the Council establishing the Asylum and Migration Fund (COM(2018) 471 final)

The provisions should require the use of both ‘output’ and ‘result’ indicators. They should also allow for mandatory reporting of all output and result indicators within a specific objective

Proposal for a Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the instrument for financial support for border management and visa (COM(2018) 473 final)

The provisions should require the use of both ‘output’ and ‘result’ indicators. They should also allow for mandatory reporting of all output and result indicators within a specific objective

Proposal for a Regulation of the European Parliament and of the Council establishing the Internal Security Fund (COM(2018) 472 final)