Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (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
Date: 2006-12-08
Institutions: European Commission
Subjects: Cohesion Fund, EU financing, European Regional Development Fund, European Social Fund, administrative transparency, dissemination of information, management audit, management information system

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I 

(Acts whose publication is obligatory) 

COMMISSION REGULATION (EC) No 1828/2006 

of 8 December 2006 

setting out rules for the implementation of Council Regulation (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 establishing the European Community, 

Having  regard  to  Council  Regulation  (EC)  No  1083/2006  of  11  July  2006  laying  down 
general provisions on the European Regional Development Fund, the European Social Fund 
and  the  Cohesion  Fund1,  and  in  particular  point  (d)  of  Article  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 European Regional Development Fund2, and in particular the 
second subparagraph of Article 7(2) and the 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  Funds3,  and  Regulation 
(EC)  No  1080/2006  replaces  Regulation  (EC)  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  appropriate  also  to  lay  down  new  provisions 
implementing Regulations (EC) No 1080/2006 and (EC) No 1083/2006. 

1 

2 
3 

4 

OJ L 210, 31.7.2006, p. 25. 
OJ L 210, 31.7.2006, p. 1. 
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). 
OJ L 213, 13.8.1999, p.1. 

 
                                                 
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(2) 

(3) 

(4) 

(5) 

(6) 

Experience has shown that citizens of the 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. 

In  order  to  guarantee  that  information  on  possible  funding  opportunities  is 
disseminated  widely  to  all  interested  parties  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 beneficiary should take to submit an application for funding and 
the selection criteria that will be used. 

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, electronically or otherwise. 

In order to ensure a better implementation 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.  

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 information 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 enable 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  Regulation  (EC)  No  1083/2006  and  in  the  light  of  the 
experience  gained,  it  is  necessary  to  lay  down  the  obligations  which  the  managing 
authorities  should  have  with  regard  to  beneficiaries  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  applications  for  reimbursement,  and  on-the-spot 
verifications of individual operations and with regard to the conditions to be observed 
when on-the-spot verifications are carried out on a sample basis. 

(8) 

It is also necessary to set 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  authorities  should  record,  store  and  send  to  the 
Commission upon request. 

 
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(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 under 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, which the audit authority 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) 

(13) 

In  order  to  simplify  and  harmonise  standards  for  the  preparation  and  presentation  of 
the audit strategy, the annual control report and the closure declarations for which the 
audit authority is responsible under Article 62 of Regulation (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. 

In order to ensure the most effective application of Article 90 of Regulation (EC) No 
1083/2006 with regard to the availability 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 necessary 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 the procedures necessary to ensure that 
the documents kept are in conformity with the 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  nature  and  quality  of  the  information  on 
which  they  rely  specified.  Detailed  procedures  should  be  set  out  for  keeping,  in 
accordance  with  Article  61(f)  of  Regulation  (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 report 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  management  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 Community 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 

 
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interests, it is necessary to set out in detail the information that such documents should 
contain and the basis for the assessment and the opinion. 

(16)  Operational  programmes  funded  under  the  European  territorial  cooperation  objective 
referred  to  in  Article  3  of  Regulation  (EC)  No  1083/2006  are  presented  by  two  or 
more  Member  States  and  have  specific  features,  which  are  laid  down  in  Regulation 
(EC)  No  1080/2006.  It  is  therefore  appropriate  to  set  out  the  specific  information 
which  the  description  of  the  management  and  control  system  for  those  programmes 
should contain. 

(17)  Article  74  of  Regulation  (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  expenditure,  a  Member  State  may  choose  to  rely  more  on  national 
bodies  and  rules  for  carrying  out  certain  functions  related  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  control  obligations  Member  States  are  required  to 
report  and  monitor  irregularities.  Detailed  rules  to  implement  that  requirement  were 
laid  down  in  Commission  Regulation  (EC)  No  1681/94  of  11  July  1994  concerning 
irregularities and the recovery of sums wrongly paid in connection with the financing 
of the structural policies and the organisation of an information system in this field5, 
and  Commission  Regulation  (EC)  No  1831/94  of  26  July  1994  concerning 
irregularities and the recovery 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  simplification,  to  incorporate  those  rules  into 
this Regulation. 

(19)  Provision  should  be  made  for  the  Commission  to  reimburse  judicial  costs  when  it 
requests  a  Member  State  to  initiate  or  continue  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 between 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,  Member  States  should,  without 
prejudice to the obligations arising directly from Article 61(f) of Regulation (EC) No 
1083/2006,  not  be  obliged  to  report  irregularities  involving  amounts  below  a  certain 
threshold unless the Commission expressly so requests. 

5 

6 

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) 
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). 

 
                                                 
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(21) 

In the light of Directive 95/46/EC of the European Parliament and of the 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 December 2000 on the 
protection  of  individuals  with  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  relation  to  the  information  and  publicity  measures  and  the 
audit work under this Regulation, 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 Member States can process such data. 

(22)  For  reasons  of  legal  certainty  and  of  equal  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 comply with its obligation to maintain in all 
the regions concerned during the programming period an agreed target 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 agreed 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 electronic 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  should  be  established  as  well  as  a  list  of  documents  of 
common interest to the Commission and the Member States. It is therefore necessary 
to specify the format each document should have and to provide a detailed description 
of  the  information  such  documents  should  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) 

(25) 

In  the  framework  of  Directive  1999/93/EC  of  the  European  Parliament  and  of  the 
Council of 13 December 1999 on a Community framework for electronic signatures9, 
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. 

In  order  to  ensure  the  quick  development  and  proper  functioning  of  the  common 
computer  system,  the  cost  of  its  development  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,  regional,  and  local  computer  systems  should  be 
eligible  for  a  financial  contribution  from  the  Funds  under  Article  46  of  the  same 
Regulation. 

7 

8 
9 

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). 
OJ L 8, 12.1.2001, p.1. 
OJ L 13, 19.1.2000, p. 12. 

 
                                                 
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(26)  Building  on  the  experience  of  the  2000-2006  programming  period,  it  is  necessary  to 
set out in detail the conditions which financial engineering instruments 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 the 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  used  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 Regulation (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  deterioration  and  social  exclusion  where 
investment in housing may be eligible for co-financing. It is also appropriate to set out 
that,  in  the  case  of  multi-family  housing  or  housing  designated  for  low-income 
households  or  people  with  special  needs,  the  interventions  eligible  for  co-financing 
should  be  those  aimed  at  renovating  the  common  parts  of  multi-family  residential 
buildings or at delivering modern social housing of good quality through investing in 
the renovation and change of use of existing buildings owned by public authorities or 
non-profit operators.  

(28)  Article 56(4) of Regulation (EC) No 1083/2006 provides that rules on the eligibility 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  should  be  laid  down 
which  are  applicable  to  operational  programmes  under  the  European  territorial 
cooperation  objective  in  order  to  ensure  consistency  between  the  rules  applicable  to 
projects  implemented  in  different  Member  States.  Building  upon  experience  with 
similar  programmes  in  the  programming  period  2000-2006,  it  is  appropriate  to  lay 
down  common  rules  for  the  categories  of  expenditure  for  which  national  rules  are 
most likely to differ. In order to reduce the administrative burden on beneficiaries and 
programme  authorities,  flat  rates  for  overheads  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 Funds11, (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for 
the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of 
expenditure of operations co-financed by the Structural Funds12, (EC) No 438/2001 of 
2  March  2001  laying  down  detailed  rules  for  the  implementation  of  Council 
Regulation  (EC)  No  1260/1999  as  regards  the  management  and  control  systems  for 
assistance granted under the Structural Funds13, (EC) No 448/2001 of 2 March 2001 

10 
11 
12 

13 

OJ C 194, 18.8.2006, p. 2. 
OJ L 130, 31.5.2000, p. 30. 
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). 
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). 

 
                                                 
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laying  down  detailed  rules  for  the  implementation  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 expenditure 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  the  activities  of  the  Cohesion  Fund17  should  be 
repealed. 

(30)  The measures provided for in this Regulation are in accordance with the opinion of the 

Coordination Committee of the Funds,  

14 
15 
16 
17 

OJ L 64, 6.3.2001, p. 13. 
OJ L 201, 31.7.2002, p. 5. 
OJ L 2, 7.1.2003, p. 7. 
OJ L 98, 2.4.2004, p. 22. 

 
                                                 
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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 compatibility of the communication plan........................................ 12 

Article 4 Implementation and monitoring 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 authority relating to information and publicity 

measures for the public .............................................................................................. 14 

Article 8 Responsibilities of beneficiaries relating to information and publicity measures for 

the public.................................................................................................................... 15 

Article 9 Technical characteristics of information 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 breakdown of use of the Funds .............................................................. 17 

Section 3 Management and control systems ........................................................................ 18 

Article 12 Intermediate bodies ................................................................................................. 18 

Article 13 Managing authority ................................................................................................. 18 

Article 14 Accounting records ................................................................................................. 19 

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 management and control systems.................................................... 24 

 
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Article 22 Information concerning the managing authority, the certifying authority and 

intermediate bodies .................................................................................................... 24 

Article 23 Information concerning the audit authority and bodies 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 operational programmes referred to in Article 74 of 

Regulation (EC) No 1083/2006 ................................................................................. 26 

Section 4 Irregularities........................................................................................................... 27 

Article 27 Definitions............................................................................................................... 27 

Article 28 Initial reporting - 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 for 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 PROVISIONS 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 cooperation objective ............................................................................. 42 

Article 48 Rules on Eligibility of Expenditure......................................................................... 42 

Article 49 Financial charges and guarantee costs .................................................................... 42 

Article 50 Expenditure by public authorities relating to the implementation 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 

 
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CHAPTER I 
INTRODUCTION 

Article 1 
Subject matter 

This  Regulation  lays  down  rules  for  the  implementation  of  Regulation  (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;  

eligibility  of  operational  programmes  for  the  European  territorial  cooperation 

(j) 
objective as referred to in Article 3(2)(c) of Regulation (EC) No 1083/2006. 

. 

1. 

CHAPTER II 
PROVISIONS IMPLEMENTING REGULATION (EC) NO 1083/2006 

Section 1 
Information and publicity 

Article 2 
Preparation of the communication plan 

A communication plan, as well as any major amendments to it, shall be drawn up by 
the managing authority for the operational programme 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 (ERDF), the European Social Fund (ESF) 
or the Cohesion Fund. 

2. 

The 

communication 

plan 

shall 

include 

at 

least 

the 

following: 

 
 
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(a) 

the aims and target groups; 

(b) 
the strategy and content of the information and publicity measures to be taken 
by  the  Member  State  or  the  managing  authority,  aimed  at  potential  beneficiaries, 
beneficiaries  and  the  public,  having  regard  to  the  added  value  of  Community 
assistance at national, regional and local level; 

(c) 

the 

indicative 

budget 

for 

implementation 

of 

the 

plan; 

the administrative departments or bodies responsible for implementation of the 

(d) 
information and publicity measures; 

an  indication  of  how  the  information  and  publicity  measures  are  to  be 
(e) 
evaluated in terms of visibility and awareness of operational 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  more  operational  programmes,  of  the  date  of 
adoption of the last of these operational programmes.  

In the absence of observations made by the Commission within two months of receipt of the 
communication plan, the plan shall be deemed 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  considered  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, where 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 

progress 

in 

its 

implementation; 

(b) 

information and publicity measures carried out;  

 
 
 
 
 
 
 
 
 
 
 
 
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(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  report  on  implementation  of  an  operational 
programme,  referred  to  in  Article  67  of  Regulation  (EC)  No  1083/2006,  shall 
include:  

(a) 

(b) 

examples of information and publicity measures for the operational programme 
carried out when implementing the communication plan;  

the  arrangements  for  the  information  and  publicity  measures  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 amendments to the communication plan. 

The  annual  implementation  report  for  the  year  2010  and  the  final  implementation 
report  shall  contain  a  chapter  assessing  the  results  of  the  information  and  publicity 
measures in terms of visibility and awareness of operational programmes and of the 
role played by the Community, as provided for in point (e) of Article 2(2). 

The  means  used  for  implementing,  monitoring  and  evaluating  the  communication 
plan shall be proportional to the information and publicity measures identified in the 
communication plan.  

Article 5 
Information measures for potential beneficiaries 

The  managing  authority  shall,  in  accordance  with  the  communication  plan,  ensure 
that the operational programme is disseminated widely, with details of the financial 
contributions from the Funds concerned, and that 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. 

3. 

1. 

2. 

The managing authority shall provide potential beneficiaries with clear and detailed 
information on at least the following: 

the conditions of eligibility to be met in order to qualify for financing under an 

(a) 
operational programme; 

a description of the procedures for examining applications for funding and of 

(b) 
the time periods involved; 

(c) 

the criteria for selecting the operations to be financed; 

the contacts at national, regional or local level who can provide information on 

(d) 
the operational programmes. 

 
 
 
 
 
 
 
 
 
 
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In  addition,  the  managing  authority  shall  inform  potential  beneficiaries  of  the 
publication provided for in point (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 authorities and development agencies;   

(b) 

trade and professional associations; 

(c) 

economic and social partners;  

(d) 

non-governmental organisations; 

(e) 

organisations representing business;   

information  centres  on  Europe  as  well  as  Commission  representations  in  the 

(f) 
Member States; 

(g) 

educational institutions. 

Article 6 
Information measures for beneficiaries 

The  managing  authority  shall  inform  beneficiaries  that  acceptance  of  funding  is  also  an 
acceptance of their inclusion in the list of beneficiaries published in accordance with point (d) 
of Article 7(2).  

Article 7 
Responsibilities of the managing authority relating to information and publicity measures for 
the public 

1. 

2. 

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 various forms and methods of communication 
at the appropriate territorial level. 

The  managing  authority  shall  be  responsible  for  organising  at  least  the  following 
information and publicity measures: 

(a) 

(b) 

a  major  information  activity  publicising  the  launch  of  an  operational 
programme,  even  in  the  absence  of  the  final  version  of  the  communication 
plan; 

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;  

 
 
 
 
 
 
 
 
 
 
 
 
 
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(c) 

(d) 

flying the flag of the European Union for one week starting 9 May, in front of 
the premises of each managing authority; 

the  publication,  electronically  or  otherwise,  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 measures for the public 

1. 

2. 

The  beneficiary  shall  be  responsible  for  informing  the  public,  by  means  of  the 
measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the 
Funds. 

The  beneficiary  shall  put  up  a  permanent  explanatory  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; 

the operation consists in the purchase of a physical object or in the financing of 

(b) 
infrastructure or of construction operations.  

The  plaque  shall  state  the  type  and  name  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 implementation of the operation, 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; 

the  operation  consists  in  the  financing  of  infrastructure  or  of  construction 

(b) 
operations. 

The information referred to in Article 9 shall take up at least 25% of the billboard.

When  the  operation  is  completed,  the  billboard  shall  be  replaced  by  the  permanent 
explanatory plaque referred to in paragraph 2. 

4. 

Where  an  operation  receives  funding  under  an  operational  programme  co-financed 
by the ESF and, in appropriate cases, where an operation receives funding under the 
ERDF or the Cohesion Fund, the beneficiary shall ensure that 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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Any  document,  including  any  attendance  or  other  certificate,  concerning  such  an 
operation shall include a statement to the effect that the operational programme was 
co-financed by the ESF or, where appropriate, the ERDF or the Cohesion Fund. 

Article 9 
Technical characteristics of information and publicity measures 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 reference 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 authority, highlighting the added value of 
the intervention of the Community, and preferably “Investing in your future”. 

For small promotional objects, points (b) and (c) shall not apply. 

Article 10 
Network and exchange of experience 

1. 

2. 

3. 

Each  managing  authority  shall  designate  the  contact  persons  to  be  responsible  for 
information and publicity and shall inform the Commission accordingly. In addition, 
Member  States  may  designate  a  single  contact  person  for  all  operational 
programmes. 

Community networks comprising the persons designated under paragraph 1 may be 
set up to ensure exchanges of good practice, including the results of implementation 
of  the  communication  plan,  and  exchanges  of  experience  in  implementing  the 
information and publicity measures under this Section. 

Exchanges of experience in the field of information and publicity may be supported 
through technical assistance under Article 45 of Regulation (EC) No 1083/2006. 

. 

Section 2 
Information on use of the Funds 

. 

 
 
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Article 11 
Indicative breakdown of use of the Funds 

1. 

2. 

Member States shall submit to the Commission 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  Regulation  (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. 

The annual and final implementation reports referred to in Article 67 of Regulation 
(EC)  No  1083/2006  shall  contain  updated  information  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 Parts A and C of Annex 
II to this Regulation. 

3. 

The data provided by Member States under paragraphs 1 and 2 shall be used by the 
Commission only for information purposes. 

. 

 
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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 relevant arrangements shall be formally recorded in writing. 

The provisions of this Regulation concerning the managing authority and certifying authority 
shall apply to the intermediate body. 

Article 13 
Managing authority 

1. 

2. 

For  the  purposes  of  the  selection  and  approval  of  operations  under  Article 60(a)  of 
Regulation  (EC)  No 1083/2006, 
that 
beneficiaries  are  informed  of  the  specific  conditions  concerning  the  products  or 
services  to  be  delivered  under  the  operation,  the  financing  plan,  the  time-limit  for 
execution and the financial and other information to be kept and communicated.   

the  managing  authority  shall  ensure 

It  shall  satisfy  itself  that  the  beneficiary  has  the  capacity  to  fulfil  these  conditions 
before the approval decision is taken.  

The verifications to be carried out by the managing authority under Article 60(b) of 
Regulation  (EC)  No  1083/2006  shall  cover  administrative,  financial,  technical  and 
physical aspects of operations, as appropriate. 

Verifications  shall  ensure  that  the  expenditure  declared  is  real,  that  the  products  or 
services  have  been  delivered  in  accordance  with  the  approval  decision,  that  the 
applications for reimbursement by the beneficiary 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: 

administrative  verifications  in  respect  of  each  application  for  reimbursement 

(a) 
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  programme,  the  managing  authority  shall  keep 
records describing and justifying the sampling method and identifying the operations 
or transactions selected for verification.  

 
 
 
 
 
 
 
 
 
 
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The  managing  authority  shall  determine  the  size  of  the  sample  in  order  to  achieve 
reasonable assurance as to the legality and regularity of the underlying transactions, 
having regard to the level of risk identified by the managing authority for the type of 
beneficiaries  and  operations  concerned.  It  shall  review  the  sampling  method  each 
year.  

The  managing  authority  shall  establish  written  standards  and  procedures  for  the 
verifications  carried  out  under  paragraph  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 respect of irregularities detected. 

Where  the  managing  authority  is  also  a  beneficiary  under  the  operational 
programme,  arrangements  for  the  verifications  referred  to  in  paragraphs  2,  3  and  4 
shall  ensure  adequate  separation  of  functions  in  accordance  with  point  (b)  of 
Article 58 of Regulation (EC) No 1083/2006. 

Article 14 
Accounting records  

The accounting records of operations and the 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  audit authorities and the bodies referred to in Article 
62(3) of Regulation (EC) No 1083/2006 shall have access to that information. 

At  the  written  request  of  the  Commission,  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 other agreed period, for the purpose of carrying 
out documentary and on-the-spot checks. 

4. 

5. 

1. 

2. 

Article 15 
Audit trail 

For  the  purposes  of  Article  60(f)  of  Regulation  (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  documents  held  by  the  certifying  authority, 
managing authority, intermediate  bodies and beneficiaries as regards operations co-financed 
under the operational programme; 

(b) 

it permits verification of payment of the public contribution to the beneficiary; 

it  permits  verification  of  application  of  the  selection  criteria  established  by  the 

(c) 
monitoring committee for the operational programme; 

(d) 

it contains in respect of each operation, as appropriate, the technical specifications and 

 
 
 
 
 
 
 
 
 
 
 
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financing  plan,  documents  concerning  the  grant  approval,  documents  relating  to  public 
procurement procedures, progress reports and reports on verifications and 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; 

the expenditure declared corresponds to the accounting records and supporting 

(b) 
documents held by the beneficiary;   

the expenditure declared by the beneficiary is in compliance with Community 

(c) 
and national rules; 

the  public  contribution  has  been  paid  to  the  beneficiary  in  accordance  with 

(d) 
Article 80 of Regulation (EC) No 1083/2006. 

Where problems detected appear to be systemic in nature and therefore entail a risk 
for  other  operations  under  the  operational  programme,  the  audit  authority  shall 
ensure  that  further  examination  is  carried  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. 

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 

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. 

The method used to select the sample and to draw conclusions from the results shall 
take account of internationally accepted audit standards and be documented. Having 
regard  to  the  amount  of  expenditure,  the  number  and  type  of  operations  and  other 

3. 

4. 

1. 

2. 

 
 
 
 
 
 
 
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3. 

4. 

5. 

6. 

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.  

The  sample  to  be  audited  each  twelve-month  period  shall  be  selected  from  those 
operations for which, during the year preceding 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 operational programme or, where appropriate, for 
the operational programmes covered by a common management and control system. 
For  the  first  twelve-month  period,  the  audit  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.  

The  audit  authority  shall  draw  conclusions  on  the  basis  of  the  results  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 projected error rate is above the materiality 
level, the audit authority shall analyse its significance and take the necessary actions, 
including making appropriate recommendations, which will be communicated in the 
annual control report. 

The  audit  authority  shall  regularly  review  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  partial  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 operations in order to take account of specific 
risk  factors  identified  and  to  guarantee  for  each  programme  sufficient  coverage  of 
different types of operation, beneficiaries, intermediate bodies and priority axes. 

The audit authority shall draw conclusions on the basis of the results 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 shall analyse the significance thereof and take 
the  necessary  actions,  including  making  appropriate  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  particular,  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 

 
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Regulation. It shall be updated and reviewed annually and, if necessary, during the 
course of the year. 

2. 

3. 

4. 

5. 

1. 

2. 

The annual control report and the opinion referred to in point (d) of Article 62(1) of 
Regulation  (EC)  No  1083/2006  shall  be  based  on  the  systems  audits  and  audits  of 
operations carried out under points (a) and (b) of Article 62(1) of that Regulation in 
accordance  with  the  audit  strategy  and  shall  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 cover all the Member States concerned in 
the programme.  

The  closure  declaration  referred  to  in  point  (e)  of  Article 62(1)  of  Regulation  (EC) 
No 1083/2006  shall  be  based  on  all  the  audit  work  carried  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 VIII to this Regulation. 

For  operational  programmes  under  the  European  territorial  co-operation  objective, 
the  closure  declaration  and  final  control  report  shall  cover  all  the  Member  States 
concerned in the programme. 

If  there  is  a  limitation  in  the  scope  of  examination  or  if  the  level  of  irregular 
expenditure detected does not allow the provision 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. 

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 referred to in point (d)(ii) of Article 62(1) 
of Regulation (EC) No 1083/2006. 

Article 19 
Availability of documents 

For  the  purposes  of  Article 90  of  Regulation  (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. 

The  managing  authority  shall  ensure  that  the  documents  referred  to  in  paragraph  1 
are made available for inspection by, and extracts or copies thereof are supplied to, 
persons  and  bodies  entitled  thereto,  including  at  least  authorised  staff  of  the 
managing authority, certifying authority, intermediate 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. 

 
 
 
 
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3. 

4. 

5. 

6. 

1. 

2. 

The  managing  authority  shall  keep  information  necessary  for  the  purposes  of 
evaluation  and  reporting,  including  the  information  referred  to  in  Article  14,  in 
relation to operations referred to in Article 90(2) of Regulation (EC) No 1083/2006 
for the whole of the period referred to in paragraph (1)(a) of that Article. 

The  following  at  least  shall  be  considered  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. 

The  procedure  for  certification  of  conformity  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  versions  held  comply  with  national  legal 
requirements and can be relied on for audit purposes.  

Where documents exist in electronic version 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 

Certified  statements  of  expenditure  and  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. 

By  31 March  each  year  as  from  2008,  the  certifying  authority  shall  send  to  the 
Commission a statement, in the format in Annex XI, identifying for each priority axis 
of the operational programme: 

(a) 
the  amounts  withdrawn  from  statements  of  expenditure  submitted  during  the 
preceding year following cancellation of all or part of the public contribution for an 
operation; 

the  amounts  recovered  which  have  been  deducted  from  those  statements  of 

(b) 
expenditure;   

a  statement  of  amounts  to  be  recovered  as  at  31  December  of  the  preceding 

(c) 
year, classified by the year in which recovery orders were issued. 

3. 

In order to proceed to the partial closure of an operational programme, the certifying 
authority  shall  send  to  the  Commission  a  statement  of  expenditure  referred  to  in 
Article 88 of Regulation (EC) No 1083/2006 in the format set out in Annex XIV to 
this Regulation. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Article 21 
Description of management and control systems 

1. 

2. 

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 Article 58 of that Regulation 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 accordance with the model set out in Annex 
XII. 

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 authority and intermediate 
bodies 

As  regards  the  managing  authority,  the  certifying  authority  and  each  intermediate  body,  the 
Member State shall provide to the Commission the following information:  

(a) 

a description of the tasks entrusted to them;   

the organisation chart of each of them, a description of the allocation of tasks between 

(b) 
or within their departments, and the indicative number of posts allocated;   

(c) 

the procedures for selecting and approving operations; 

(d) 
the  procedures  by  which  beneficiaries'  applications  for  reimbursement  are  received, 
verified  and  validated,  and  in  particular  the  rules  and  procedures  laid  down  for  verification 
purposes in Article 13, and the procedures by which payments to beneficiaries are authorised, 
executed and entered in the accounts;  

the  procedures  by  which  statements  of  expenditure  are  drawn  up,  certified  and 

(e) 
submitted to the Commission; 

reference to the written procedures established for the purposes of points (c), (d) and 

(f) 
(e); 

eligibility  rules  laid  down  by  the  Member  State  and  applicable  to  the  operational 

(g) 
programme; 

the  system  for  keeping  the  detailed  accounting  records  of  operations  and  data  on 

(h) 
implementation referred to in Article 14(1), under the operational programme. 

 
 
 
 
 
 
 
 
 
 
 
 
 
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Article 23 
Information concerning the audit authority and bodies carrying out audits 

As regards the audit authority and the bodies referred 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-relationship,  including,  where 
applicable, the relation with the coordination body referred to in Article 73(1) of Regulation 
(EC) No 1083/2006; 

(b) 
the  organisation  chart  of  the  audit  authority  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  allocated  and  the  qualifications  or  experience 
required; 

the procedures for monitoring the implementation of recommendations and corrective 

(c) 
measures resulting from audit reports; 

the  procedures,  where  appropriate,  for  the  supervision  by  the  audit  authority  of  the 

(d) 
work of bodies involved in carrying out audits concerning the operational programme; 

the  procedures  for  the  preparation  of  the  annual  control  report  and  closure 

(e) 
declarations. 

Article 24 
Description of the management and control systems of the European territorial cooperation 
objective 

In  addition  to  the  information  set  out  in  Articles  21,  22  and  23,  the  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; 

to provide the certifying authority with access to all the information which it requires 

(b) 
to discharge its responsibilities under Article 61 of Regulation (EC) No 1083/2006; 

(c) 
to  provide  the  audit  authority  with  access  to  all  the  information  which  it  requires  to 
discharge  its  responsibilities  under  Article 62  of  Regulation  (EC)  No 1083/2006  and 
Article 14(2) of Regulation (EC) No 1080/2006; 

(d) 
to  ensure  compliance  by  the  Member  States  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  and  regularity  of  expenditure  paid  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) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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No 1080/2006, in order to allow the managing authority, the certifying authority and the audit 
authority  to  exercise  their  responsibilities  as  regards  expenditure  paid  in  third  countries  and 
the arrangements for recovering amounts unduly paid relating to irregularities. 

Article 25 
Assessment of management and control systems 

The report referred to in Article 71(2) of Regulation (EC) No 1083/2006 shall be based on an 
examination of the systems description, of relevant 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  important  by  the  audit  authority  or 
other body responsible for the report in order to complete, clarify or verify the information.  

The opinion referred to in Article 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  concerned  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  establishing  the  report  and  opinion  under  Article 71(2)  of 
Regulation (EC) No 1083/2006. 

Article 26 
Derogations concerning operational programmes referred to in Article 74 of Regulation (EC) 
No 1083/2006  

1. 

2. 

3. 

4. 

For  operational  programmes  in  respect  of  which  a  Member  State  has  exercised  the 
option  referred  to  in  the  first  subparagraph  of  Article 74(2)  of  Regulation  (EC) 
No 1083/2006, paragraphs 2 to 5 of this Article shall apply. 

The  verifications  referred  to  in  Article 13(2)  of  this  Regulation  shall  be  carried  out 
by the national body referred to in Article 74(2) of Regulation (EC) No 1083/2006. 

The audits of operations referred to in point (b) of Article 62(1) of Regulation (EC) 
No 1083/2006  shall  be  carried  out  in  accordance  with  national  procedures. 
Articles 16 and 17 of this Regulation shall not apply. 

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 Annexes VI and VII to this Regulation.  

5. 

The obligations laid down in Article 20(2) of this Regulation shall be carried out by 
the national body referred to in Article 74(2) of Regulation (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. 

 
 
 
 
 
 
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6. 

The  information  to  be  included  in  the  description  of  the  management  and  control 
systems  referred  to  in  Articles 21(1),  22  and  23  of  this  Regulation  shall,  where 
applicable,  include  the  information  concerning  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 legal person or other entity taking part in 
the  implementation  of  assistance  from  the  Funds,  with  the  exception  of  a  Member  State 
exercising its prerogatives as a public authority; 

“primary  administrative  or  judicial  finding”  means  a  first  written  assessment  by  a 
(b) 
competent authority, either administrative or judicial, 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 administrative 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 interests18; 

“bankruptcy”  means  insolvency  proceedings  within  the  meaning  of  Article  2(a)  of 

(d) 
Council Regulation (EC) No 1346/200019. 

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  irregularities  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 
19 

OJ C 316, 27.11.1995, p. 49. 
OJ L 160, 30.06.2000, p.1. 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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the  Fund,  objective,  operational  programme,  priority  axis  and  operation 

(a) 
concerned and the Common Identification Code (CCI) number; 

(b) 

the provision which has been infringed; 

the  date  and  source  of  the  first  information  leading  to  suspicion  that  an 

(c) 
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 irregularity was discovered; 

(g)  where appropriate, the Member States and third countries involved; 

the  period  during  which,  or  the  moment  at  which,  the  irregularity  was 

(h) 
committed; 

(i) 
the  national  authorities  or  bodies  which  drew  up  the  official  report  on  the 
irregularity  and  the  authorities  responsible  for  administrative  or  judicial  follow-up;

the  date  on  which  the  primary  administrative  or  judicial  finding  on  the 

(j) 
irregularity was established;  

the  identity  of  the  natural  and  legal  persons  involved  or  of  any  other 
(k) 
participating entities, except where this information is irrelevant for the purposes of 
combating irregularities, given the nature of the irregularity concerned; 

the total budget and the public contribution approved for the operation and the 

(l) 
distribution of its co-financing between Community and national contribution; 

the  amount  of  the  public  contribution  affected  by  the  irregularity  and  the 

(m) 
corresponding Community contribution at risk; 

(n)  where no payment of the public contribution 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; 

the  suspension  of  payments,  where  applicable,  and  the  possibilities  of 

(o) 
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 solely in the failure to execute, in whole 
or in part, an operation included in the co-financed operational programme owing to 
the bankruptcy of the beneficiary; 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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(b) 
cases brought to the attention of the managing authority or certifying authority 
by the beneficiary voluntarily and before detection by either of them, whether before 
or after the payment of the public contribution; 

cases which are detected and corrected by the managing authority or certifying 
(c) 
authority before any payment to the beneficiary 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. 

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  available,  Member  States  shall  as  far  as 
possible  supply  the  missing  information  when  forwarding  subsequent  quarterly 
reports of irregularities to the Commission.  

Irregularities  relating  to  operational  programmes  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 managing authority, the certifying authority 
for the programme and the audit authority. 

If  national  provisions  provide 
investigations, 
communication  of  the  information  shall  be  subject  to  the  authorisation  of  the 
competent court or tribunal. 

the  confidentiality  of 

for 

Where  a  Member  State  has  no  irregularities  to  report  under  paragraph  1,  it  shall 
inform the Commission of that fact within the time limit set out in that paragraph. 

3. 

4. 

5. 

6. 

Article 29 
Urgent cases 

Each Member State shall immediately report to the Commission and, where necessary, to the 
other Member States concerned, any irregularities 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 previous report made under Article 28, of the 
procedures  instituted  with  respect  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; 

 
 
 
 
 
 
 
 
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(b)  any  interim  measures  taken  by  Member  States  to  safeguard  recovery  of  sums 
unduly paid;   

(c)  any  judicial  and  administrative  procedures  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 Commission administrative or judicial decisions, or 
the main points thereof, concerning the termination of such procedures 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  recovered  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 possible, after consulting the authorities 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;   

in the case of bankruptcies subject to reporting under Article 28(2), a copy of 

(d) 
the document attesting the insolvency of the beneficiary; 

an  outline  description  of  the  measures  taken  by  the  Member  State,  with  an 

(e) 
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 module provided by the Commission for this purpose 
via a secure connection. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 continue judicial proceedings with a  view  to recovering amounts 
unduly paid, the Commission may undertake to reimburse to the Member State all or part of 
the  judicial  costs  and  costs  arising  directly  from  the  proceedings,  on  presentation  of 
documentary evidence, even if the proceedings are unsuccessful.  

Article 33 
Contacts with Member States 

1. 

2. 

3. 

4. 

The  Commission  shall  maintain  appropriate  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  referred  to  in  Article  30, 
and, in particular, on the possibility of recovery.  

Independently  of  the  contacts  referred  to  in  paragraph  1,  the  Commission  shall 
inform Member States where the nature of the irregularity is such as to suggest that 
identical or similar practices could occur in other Member States.  

The  Commission  shall  organise  information  meetings  at  Community  level  for 
representatives of the Member States in order 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, preventive measures and judicial proceedings.  

At the request of a Member State or of the Commission, the Member States and the 
Commission  shall  consult  one  another  for  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 perform risk analyses and may, on the basis of the 
information obtained, produce reports and develop 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  Coordination  of  fraud  prevention  set  up  by  Commission  Decision 
94/140/EC20, of the order of magnitude of the Funds involved in the irregularities which have 
been  discovered  and  of  the  various  categories  of  irregularity,  broken  down  by  type  and 

20 

OJ L 61, 4.3.1994, p.27. 

 
                                                 
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number.  The  committees  referred  to  in  Articles  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  Communities,  Member  States  shall  not  send  the 
Commission  the  information  provided  for  in  Articles  28  and  30,  unless  the 
Commission expressly requests it. 

However,  in  accordance  with  point  (f)  of  Article  61  of  Regulation  (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 
the  obligations 
budget of the European Communities. 
arising directly out of point (b) of Article 70(1) of Regulation (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. 

Without  prejudice 

to 

2. 

1. 

2. 

The  third  subparagraph  shall  also  apply  to  cases  of  bankruptcy  exempted  from  the 
reporting obligation under Article 28(1). 

Member  States  which  have  not  adopted  the  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  published  electronically  by  the  Commission 
shall be used. 

. 

Section 5 
Personal data 

. 

Article 37 
Protection of personal data 

Member States and the Commission shall take 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.  

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  responsibilities  under  Article 72  of  Regulation  (EC) 

 
 
 
 
 
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No 1083/2006. The European Court of Auditors and the European Anti-Fraud Office 
shall have access to that information. 

3. 

4. 

1. 

2. 

3. 

4. 

The information referred to in Section 4 may not be sent to persons other than those 
in the Member States or within the Community institutions whose duties require that 
they  have  access  to  it,  unless  the  Member  State  supplying  such  information  has 
expressly so agreed. 

Any personal data included in the information referred to in point (d) of Article 7(2) 
shall be processed only for the purpose specified in that Article. 

. 

Section 6 
Financial correction for non-respect of additionality 

. 

Article 38 
Rates of financial correction  

Where the Commission makes a financial correction in accordance with Article 99(5) 
of  Regulation  (EC)  No  1083/2006,  the  correction  shall  be  calculated  in  accordance 
with paragraph 2 of this Article. 

The rate of financial correction shall be obtained by subtracting 3 percentage points 
from the difference between the agreed target level and the level achieved, expressed 
as a percentage of the agreed target level, and then dividing the result by 10. 

The  financial  correction  shall  be  determined  by  applying  that  rate  of  financial 
correction to the Structural Fund contribution to the Member State concerned under 
the Convergence objective for the full programming period. 

If the difference between the agreed target level and the level achieved, expressed as 
a percentage of the agreed target level, referred to in paragraph 2, is 3% or less, no 
financial correction shall be made.  

The financial correction shall not exceed 5% of the Structural Fund allocation to the 
Member State concerned under the Convergence objective for the full programming 
period. 

 
 
 
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. 

Section 7 
Electronic exchange of data 

Article 39 
Computer system for data exchange 

For the purposes of Articles 66 and 76 of Regulation (EC) No 1083/2006, a computer system 
for exchange of data shall be established as a tool 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 further development of the computer system for 
data exchange.  

Article 40 
Content of computer system for data exchange 

1. 

The  computer  system  for  data  exchange  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 reference framework, in accordance with the model 
set out in Annex XV; 

(b) the financing plans for operational programmes, in accordance with the model set 
out in Annex XVI; 

(c)  statements  of  expenditure  and  applications  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  system  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  framework  referred  to  in  Article  27(1)  of 
Regulation (EC) No 1083/2006; 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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(b) data establishing compliance with additionality, in accordance with the model set 
out in Annex XIX; 

(c) the operational programmes, including data concerning categorisation 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 projects referred to in Articles 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  accordance  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 out 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 concerning partial closure, in accordance with the 
model set out in Annex XIV; 

(l)  the  annual  statement  on  withdrawn  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. 

2. 

The  Commission  and  the  authorities  designated  by  the  Member  State  pursuant  to 
Regulation  (EC)  No 1083/2006,  as  well  as  the  bodies  to  which  that  task  has  been 
delegated, shall record into the computer system for data exchange the documents for 
which they are responsible, and any updates thereto, in the format required. 

Member States shall centralise and send to the Commission requests for access rights 
to the computer system for data exchange.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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3. 

4. 

1. 

2. 

3. 

Exchanges  of  data  and  transactions  shall  bear  an  electronic  signature  within  the 
meaning  of  Directive  1999/93/EC.  The  Member  States  and  the  Commission  shall 
recognise the legal effectiveness and admissibility of the electronic signature used in 
the computer system for data exchange as evidence in legal proceedings.  

The cost of developing the computer system for data exchange shall be financed by 
the  general  budget  of  the  European  Communities  under  Article 45  of  Regulation 
(EC) No 1083/2006. 

Any costs of an interface between the common 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 Article 46 of that Regulation. 

Article 42 
Transmission of data through the computer system for data exchange 

The computer system for data exchange shall 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.  

The date taken into account for the forwarding of documents to the Commission shall 
be  the  date  on  which  the  Member  State  records  the  documents  into  the  computer 
system for data exchange.  

to 

the  Commission 

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 
the  documents  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  documents  into  the  computer  system  for  data  exchange 
without delay. 

By way of derogation from paragraph 2, the date taken into account for forwarding 
shall be deemed to be the date of sending of the documents in hard copy. 

. 

 
 
 
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Section 8 
Financial engineering instruments 

. 

Article 43 
General provisions applicable to all financial engineering instruments  

1. 

Articles  43  to  46  shall  apply  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  medium-sized  enterprises  (SMEs),  including 
micro-enterprises, as defined in Commission Recommendation 2003/361/EC21 as of 
1  January  2005,  in  the  case  of  financial  engineering  instruments  other  than  urban 
development funds;   

(b) public-private partnerships or other urban projects included in integrated plans for 
sustainable urban development, in the case of urban development funds. 

2. 

When  the  Structural  Funds  finance  operations  comprising  financial  engineering 
instruments, including those organised through  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  the  criteria,  terms  and 
conditions for financing them; 

(b) the operational budget of the financial engineering instrument;  

(c) the ownership of the financial engineering instrument;   

(d) the co-financing partners or shareholders; 

(e) the by-laws of the financial engineering instrument; 

(f)  the  provisions  on  professionalism,  competence  and  independence  of  the 
management;  

(g)  the  justification  for,  and  intended  use  of,  the  contribution  from  the  Structural 
Funds; 
(h)  the  policy  of  the  financial  engineering  instrument  concerning  exit  from 
investments in enterprises or urban projects; 

(i) the winding-up provisions of the financial engineering instruments, including the 

21 

OJ L 124, 20.5.2003, p. 36. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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reutilisation  of  resources  returned  to  the  financial  engineering  instrument  from 
investments or left over after all guarantees have been honoured, attributable to the 
contribution from the operational programme. 

The  business  plan  shall  be  assessed  and  its  implementation  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,  including  holding  funds,  shall  be  set  up  as 
independent legal entities governed 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  institution,  stipulating,  in  particular,  that 
separate  accounts  are  kept  which  distinguish  the  new  resources  invested  in  the 
financial  engineering  instrument,  including  those  contributed  by  the  operational 
programme, from those initially available in the institution. 

The Commission may not become a co-financing 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  thresholds,  unless  a  higher  percentage  proves 
necessary after a competitive tender: 

(a) 2% of the capital contributed from the operational programme to holding funds, 
or of the capital contributed from the operational programme or holding fund to the 
guarantee funds; 

(b) 3% of the capital contributed from the operational programme or the holding fund 
to  the  financial  engineering  instrument  in  all  other  cases,  with  the  exception  of 
micro-credit instruments directed at micro-enterprises; 

(c) 4% of the capital contributed from the operational programme or the holding fund 
to micro-credit instruments directed 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 strategy and planning; 

(b) monitoring of implementation in accordance with applicable rules; 

(c)  an  exit  policy  for  the  contribution  from  the  operational  programme  out  of  the 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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financial engineering instrument; 

(d) the winding-up provisions of the financial engineering instrument, including the 
reutilisation  of  resources  returned  to  the  financial  engineering  instrument  from 
investments or left over after all guarantees 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  investor  principle  up  to  the  level  of 
remuneration laid down in the by-laws of the financial engineering instruments, and 
they  shall  then  be  allocated  proportionally  among  all  co-financing  partners  or 
shareholders. . 

Article 44 
Additional provisions applicable to holding funds 

1. 

Where  the  Structural  Funds  finance  financial  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 appropriate, take account of the following:   

(a) as regards financial engineering instruments 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,  urban  development  studies  or  evaluations 
and integrated urban development plans included in operational programmes.  

2. 

The funding agreement referred to in paragraph 1 shall, in particular, make provision 
for: 

(a) the terms and conditions for contributions from the operational programme to the 
holding fund;  

(b)  a  call  for  expression  of  interest  addressed  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  investment  policy  or  the  targeted  urban 
development plans and actions; 

(e) reporting by the holding fund to Member States or managing authorities; 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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(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  venture  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 engineering 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 least an indication of 
the targeted enterprises and 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  agreement,  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 least the elements listed in Article 43(6). 

Article 45 
Additional provisions applicable to financial engineering instruments other than holding 
funds and urban development funds 

Financial  engineering  instruments  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  the  managers  of  the  financial  engineering  instruments  judge 
potentially economically viable.  

They shall not invest in firms in difficulty within the meaning of the Community Guidelines 
on State aid for rescuing and restructuring firms in difficulty22 as of 10 October 2004. 

Article 46 
Additional provisions applicable to urban development funds 

1. 

Where Structural Funds finance urban development funds, those funds shall invest in 
public-private  partnerships  or  other  projects  included  in  an  integrated  plan  for 
sustainable  urban  development.  Such  public-private  partnerships  or  other  projects 
shall  not  include  the  creation  and  development  of  financial  instruments  such  as 
venture capital, loan and guarantee funds. 

22 

OJ C 244, 1.10.2004, p.2. 

 
 
 
 
 
 
 
 
 
 
 
                                                 
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2. 

3. 

For the purposes of paragraph 1, urban development 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. 

Where Structural Funds finance urban development funds, the funds concerned shall 
not re-finance acquisitions or participations in projects already completed.  

. 

CHAPTER III 
PROVISIONS IMPLEMENTING REGULATION (EC) NO 1080/2006 

. 

Section 1 
Eligibility of expenditure on housing 

. 

Article 47 
Interventions in the field of housing 

1. 

The areas  selected for housing operations referred  to in point (a) of Article 7(2) of 
Regulation  (EC)  No  1080/2006  shall  comply  with  at  least  three  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  skills  deficiencies  and  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, ethnic and minority groups, or refugees; 

(i) a comparatively low level of housing value; 

(j) a low level of energy performance in buildings.  

The values for the criteria set out in the first subparagraph shall be collected by each 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Member State concerned at national level.   

The  benchmarking  values  for  each  criterion  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: 

renovation  of  the  common  parts  of  multi-family  residential  buildings,  as 

(a) 
follows: 

(i) 
refurbishment  of  the  following  main  structural  parts  of  the  building:  roof, 
façade,  windows  and  doors  on  the  façade,  staircase,  inside  and  outside  corridors, 
elevator; 
entrances 

exteriors, 

their 

and 

(ii) 

technical 

installations 

of 

the 

building; 

(iii)  energy-efficiency actions. 

delivery  of  modern  social  housing  of  good  quality  through  renovation  and 
(b) 
change  of  use  of  existing  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 this Regulation shall apply in accordance with Article 13 
of Regulation (EC) No 1080/2006 to the determination of the eligibility of expenditure under 
operations  selected  as  part  of  an  operational  programme  under  the  European  territorial 
cooperation objective.  

Article 49 
Financial charges and guarantee costs 

The following charges and costs shall be eligible for a contribution from the ERDF: 

(1) 

(2) 

charges for transnational financial transactions;  

where the implementation of an operation requires a separate account or accounts to 
be opened, the bank charges for opening and administering the account or accounts; 

 
 
 
 
 
 
 
 
 
 
 
 
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(3) 

legal  consultancy  fees,  notarial  fees,  costs  of  technical  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 implementation or, in the case of accounting 
and audit costs, if they relate to requirements 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. 

1. 

2. 

3. 

Article 50 
Expenditure by public authorities relating to the implementation of operations  

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: 

the costs of professional services provided by a public authority other than the 

(a) 
beneficiary in the preparation or implementation of an operation;   

(b) 
the  costs  of  the  provision  of  services  relating  to  the  preparation  and 
implementation  of  an  operation  provided  by  a  public  authority  which  is  itself  the 
beneficiary and which is executing an operation for its own account without recourse 
to outside service-providers.  

The public authority concerned shall either invoice the costs referred to in point (a) 
of paragraph 1 to the beneficiary or certify 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. 

The costs referred to in point (b) of paragraph 1 shall be eligible if they are additional 
costs  and  relate  either  to  expenditure  actually  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 contributions provided by the public authority concerned 
for that operation. 

Article 51 
In-kind contributions  

In-kind contributions of a public or private beneficiary shall be eligible expenditure if 

1. 
they fulfil the following conditions:   

they  consist  of  the  provision  of  land  or  real  estate,  equipment  or  raw  materials, 

(a) 
research or professional work or unpaid voluntary work; 

(b) 

their value can be independently assessed and audited. 

 
 
 
 
 
 
 
 
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In  the  case  of  the  provision  of  land  or  real  estate,  the  value  shall  be  certified  by  an 

2. 
independent qualified valuer or duly authorised official body.  

3 
In  the  case  of  unpaid  voluntary  work,  the  value  of  that  work  shall  be  determined 
taking  into  account  the  time  spent  and  the  hourly  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,  provided  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  shall  be  construed  as  references  to  this 
Regulation. 

The  provisions  of  the  repealed  Regulations  shall  continue  to  apply  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  shall  be  construed  as  references  to  this 
Regulation. 

 
 
 
 
 
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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 following that of its publication in 
the Official Journal of the European Union. 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 8 December 2006. 

For the Commission 
Danuta HÜBNER 
Member of the Commission 

— 

 
 
 
 
 
 
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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.................................................................................................... 52 

Part B: Indicative breakdown of the Community 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-the-spot checks under Article 14...................... 60 

Annex IV: Technical parameters for random statistical 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 control 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 Regulation (EC) No 1083/2006 and Article 18(3) 
of the present Regulation ........................................................................................... 70 

Part A: Model financial control report ..................................................................................... 70 

Part B: Closure declaration ...................................................................................................... 74 

Annex IX: Model declaration for the partial closure of operational programmes under 

Article 18 (5) .............................................................................................................. 77 

Annex X: Certificate and statement of expenditure and application for payment ................... 78 

Annex XI: Annual statement on withdrawn and recovered amounts and pending recoveries 

(Article 20 (2)) ........................................................................................................... 79 

Annex XII: Description of management and control systems ................................................. 81 

Annex XIII: Model opinion issued under Article 71 (2) of Council Regulation (EC) 

No 1083/2006 and Article 25 of the present Regulation on the compliance of 
management and control systems............................................................................... 82 

Annex XIV: Model Statement of expenditure for a partial closure ......................................... 84 

Annex XV: Financial table for the National Strategic Reference Framework (NSRF) - 

indicative annual allocation by Fund and operational programme (OP) ................... 85 

Annex XVI: Financing plans for the operational programme.................................................. 87 

Annex XVII: Forecast of likely payment applications............................................................. 90 

 
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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 structured data to be encoded......................................................... 93 

Annex XXI: Major project request for confirmation 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 confirmation 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 

 
 
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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 gold stars situated at  equal intervals form an invisible circle 
whose centre is the point of intersection 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 upright, i.e. with one point vertical and two points 
in a straight line at right angles to the mast. The circle is arranged so that the stars appear in 
the position of the hours on the face of a clock. Their 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. 

 
 
 
 
 
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Four-colour process 

If the four-colour process is used, recreate the two standard colours by using the four colours 
of the four-colour process. 

PANTONE YELLOW is obtained 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  BLUE  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 white border around the rectangle, 
the width of the border being 1/25th of the height of the rectangle. 

 
 
 
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— 

 
 
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Annex II: Categorisation of Funds23 assistance for 2007-2013 

. 

23 

European Regional Development Fund, Cohesion Fund and European Social Fund. 

 
                                                 
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Part A: Codes by Dimension 

TABLE 1: 

CODES FOR THE PRIORITY THEME DIMENSION 

Code 

Priority theme 

Research 
and 
entrepreneurship 

technological 

development 

(R&TD), 

innovation 

and 

01 

02 

03 

04 

05 

06 

07 

08 

09 

10 

11 

12 

13 

14 

15 

16 

17 

R&TD activities in research centres  

R&TD  infrastructure  (including  physical  plant,  instrumentation  and  high-speed 
computer  networks  linking  research  centres)  and  centres  of  competence  in  a 
specific technology 

Technology  transfer  and  improvement  of  cooperation  networks  between  small 
businesses  (SMEs),  between  these  and  other  businesses  and  universities,  post-
secondary  education  establishments  of  all  kinds,  regional  authorities,  research 
centres  and  scientific  and  technological  poles  (scientific  and  technological  parks, 
technopoles, etc.) 

Assistance to R&TD, particularly in SMEs (including access to R&TD services in 
research centres) 

Advanced support services for firms and groups of firms 

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) 

Investment  in  firms  directly  linked  to  research  and  innovation  (innovative 
technologies,  establishment  of  new  firms  by  universities,  existing  R&TD  centres 
and firms, etc.) 

Other investment in firms 

Other measures to stimulate research and innovation and entrepreneurship in SMEs 

Information society 

Telephone infrastructures (including broadband networks) 

Information  and  communication  technologies  (access,  security,  interoperability, 
risk-prevention, research, innovation, e-content, etc.) 

Information and communication technologies (TEN-ICT) 

Services  and  applications  for  the  citizen  (e-health,  e-government,  e-learning,  e-
inclusion, etc.) 

Services  and  applications  for  SMEs  (e-commerce,  education  and  training, 
networking, etc.) 

Other measures for improving access to and efficient use of ICT by SMEs 

Transport  

Railways 

Railways (TEN-T) 

 
 
 
 
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L 371/53 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

39 

40 

41 

42 

43 

44 

45 

46 

47 

48 

49 

50 

Mobile rail assets 

Mobile rail assets (TEN-T) 

Motorways 

Motorways (TEN-T) 

National roads 

Regional/local roads 

Cycle tracks 

Urban transport 

Multimodal transport 

Multimodal transport (TEN-T) 

Intelligent transport systems 

Airports 

Ports 

Inland waterways (regional and local) 

Inland waterways (TEN-T) 

Energy 

Electricity 

Electricity (TEN-E) 

Natural gas 

Natural gas (TEN-E) 

Petroleum products 

Petroleum products (TEN-E) 

Renewable energy: wind 

Renewable energy: solar  

Renewable energy: biomass 

Renewable energy: hydroelectric, geothermal and other 

Energy efficiency, co-generation, energy management 

Environmental protection and risk prevention 

Management of household and industrial waste 

Management and distribution of water (drinking water) 

Water treatment (waste water) 

Air quality 

Integrated prevention and pollution control  

Mitigation and adaptation to climate change 

Rehabilitation of industrial sites and contaminated land 

 
 
 
L 371/54 

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51 

52 

53 

54 

55 

56 

57 

58 

59 

60 

Promotion of biodiversity and nature protection (including Natura 2000) 

Promotion of clean urban transport  

Risk prevention (including the drafting and implementation of plans and measures 
to prevent and manage natural and technological risks) 

Other measures to preserve the environment and prevent risks 

Tourism 

Promotion of natural assets 

Protection and development of natural heritage 

Other assistance to improve tourist services 

Culture 

Protection and preservation of the cultural heritage 

Development of cultural infrastructure 

Other assistance to improve cultural services 

Urban and rural regeneration 

61 

Integrated projects for urban and rural regeneration 

Increasing the adaptability of workers and firms, enterprises and entrepreneurs 

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 

Design  and  dissemination  of  innovative  and  more  productive  ways  of  organising 
work 

Development  of  specific  services  for  employment,  training  and  support  in 
connection with restructuring of sectors and firms, and development of systems for 
anticipating economic changes and future requirements in terms of jobs and skills  

Improving access to employment and sustainability 

Modernisation and strengthening labour market institutions 

Implementing active and preventive measures on the labour market  

Measures encouraging active ageing and prolonging working lives 

Support for self-employment and business start-up 

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 private life, such as facilitating access to 
childcare and care for dependent persons 

Specific  action  to  increase  migrants’  participation  in  employment  and  thereby 
strengthen their social integration 

Improving the social inclusion of less-favoured persons 

Pathways  to  integration  and  re-entry  into  employment  for  disadvantaged  people; 
combating  discrimination  in  accessing  and  progressing  in  the  labour  market  and 

62 

63 

64 

65 

66 

67 

68 

69 

70 

71 

 
 
 
 
 
 
 
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promoting acceptance of diversity at the workplace 

Improving human capital 

Design,  introduction  and  implementation  of  reforms  in  education  and  training 
systems in order to develop employability, improving the labour market relevance 
of  initial  and  vocational  education  and  training,  updating  skills  of  training 
personnel with a view to innovation and a knowledge based economy 

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 access to and quality of initial 
vocational and tertiary education and training 

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, research centres and businesses 

Investment in social infrastructure 

Education infrastructure  

Health infrastructure 

Childcare infrastructure  

Housing infrastructure 

Other social infrastructure 

Mobilisation for reforms in the fields of employment and inclusion 

Promoting  partnerships,  pacts  and  initiatives  through  the  networking  of  relevant 
stakeholders 

Strengthening institutional capacity at national, regional and local level 

Mechanisms  for  improving  good  policy  and  programme  design,  monitoring  and 
evaluation at national, regional and local level, capacity building in the delivery of 
policies and programmes. 

Reduction of additional costs hindering the outermost regions development 

Compensation  of  any  additional  costs  due  to  accessibility  deficit  and  territorial 
fragmentation 

Specific action addressed to compensate additional costs due to size market factors 

Support  to  compensate  additional  costs  due  to  climate  conditions  and  relief 
difficulties 

Technical assistance  

Preparation, implementation, monitoring and inspection  

Evaluation and studies; information and communication 

72 

73 

74 

75 

76 

77 

78 

79 

80 

81 

82 

83 

84 

85 

86 

TABLE 2:  CODES FOR THE FORM OF FINANCE DIMENSION 

Code  Form of finance 

01 

Non-repayable aid 

 
 
 
 
 
 
 
 
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02 

03 

04 

Aid (loan, interest subsidy, guarantees) 

Venture capital (participation, venture-capital fund)  

Other forms of finance 

TABLE 3:  CODES FOR THE TERRITORIAL DIMENSION 

Code  Territory type 

01 

Urban 

02  Mountains 

03 

04 

05 

06 

07 

08 

09 

10 

00 

Islands 

Sparsely and very sparsely populated areas 

Rural areas (other than mountains, islands or sparsely and very sparsely populated 
areas) 

Former EU external borders (after 30.04.2004) 

Outermost region 

Cross-border cooperation area 

Transnational cooperation area 

Inter-regional cooperation area 

Not applicable 

TABLE 4:  CODES FOR THE ECONOMIC ACTIVITY DIMENSION 

Code  Economic activity24 

01 

02 

Agriculture, hunting and forestry 

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 

09 

Electricity, gas, steam and hot water supply 

Collection, purification and 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. 

 
 
 
                                                 
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10 

11 

12 

Post and telecommunications 

Transport 

Construction 

13  Wholesale and retail trade  

14 

15 

16 

17 

18 

19 

20 

21 

22 

00 

Hotels and restaurants 

Financial intermediation 

Real estate, renting and business activities 

Public administration  

Education 

Human health activities 

Social work, community, social and personal services 

Activities linked to the environment 

Other unspecified services  

Not applicable 

TABLE 5:  CODES FOR THE LOCATION DIMENSION: 

Code 

Location25 
Code of region or area where operation is located/carried out (NUTS Level26 or 

other, if appropriate, eg, cross-border, transnational, inter-regional) 

25 
26 

Field 4 of Annex III A. 
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. 

 
 
 
 
 
 
 
 
 
                                                 
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Part B: Indicative breakdown of the Community contribution 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 

* 

** 

* 

** 

* 

** 

Total 

Total 

Total 

* The categories should be coded for each dimension using the standard classification. 

** Estimated amount of the Community contribution for each category. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 
** 

* 

** 

The categories should be coded for each dimension using the standard classification. 

Allocated amount of the Community contribution for each combination of categories. 

Total

— 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 approval 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 expenditure 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 
28 

i.e., including private funding but net of non-eligible expenditure and other financing. 
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. 

 
                                                 
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. 

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  declared 

in 

last  application  for 

reimbursement from operation entered 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 

ESF29 

Field 26.  ESF-related  expenditure  for  operational  programmes  co-financed  by 

ERDF30 

Field 27.  Expenditure  paid  in  areas  adjacent  to  the  eligible  areas  (cross  border 

cooperation)31 

Field 28.  Expenditure  paid  by  partners  located  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 applications 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 

30 

31 
32 
33 
34 
35 
36 

Field  25:  to  be  provided  for  operational  programmes co-financed  by  ESF  where use  is  made of 
the option referred to in Article 34 (2) of Regulation (EC) No 1083/2006 or of the option referred 
to in Article 8 of Regulation (EC) No 1080/2006.  
Field 26 to be provided for operational programmes co-financed by ERDF where use is made of 
the option referred to in Article 34 (2) of Regulation (EC) No 1083/2006 or of the option referred 
to in Article 8 of Regulation (EC) No 1080/2006. 
Article 21(1)(a) of Regulation (EC) No 1083/2006. 
Article 21(1)(b) of Regulation (EC) No 1083/2006. 
Article 21(1)(c) of Regulation (EC) No 1083/2006. 
Article 7 (1) (b) of Regulation (EC ) No 1080/2006. 
Article 7 (2) (c) of Regulation ( EC) No 1080/2006. 
Under the limits laid down in Article 11 of Regulation (EC) No 1081/2006 or of Article 52 of this 
Regulation. 

 
                                                 
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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 statistical sampling under Article 17 (Sampling) 

1. 

2. 

3. 

4. 

A  random  statistical  sampling  method  allows  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  obtain  assurance  on  the  functioning  of  the 
management and control systems.  

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 assurance, that is, a reduced audit risk, the 
audit authority should combine the results of system audits and audits of operations. 
The audit authority first evaluates 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 and the expected error 
rate.  Member  States  may  also  use  the  results  of  the  report  on  the  compliance 
assessment  under  Article  71  (2)  of  Regulation  (EC)  No  1083/2006.  The  combined 
level  of  assurance  obtained  from  the  systems  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. 

The  reliability  of  management  and  control  systems  is  determined  using  criteria 
established  by  the  audit  authority  for  systems  audits,  including  a  quantified 
assessment of all key elements of the systems and encompassing the main authorities 
and  intermediate  bodies  participating  in  the  management  and  control  of  the 
operational programme. A record of the assessments carried out is kept in the audit 
file. 

Where  the  management  and  control  system  is  common  to  a  number  of  similar 
operational programmes, for example for the same Fund, in accordance with Article 
71(4)  of  Regulation  (EC)  No  1083/2006,  a  single  sample  guaranteeing  the  same 
technical parameters of confidence and materiality levels and taking into account the 
same expected rate of error, as indicated above, may be selected for all programmes 
together. 

— 

 
 
 
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Annex V: Model Audit Strategy under Article 62(1)(c) of Regulation (EC) No 1083/2006 

1. INTRODUCTION 

–  Identification of the audit authority responsible 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 objectives of the audit strategy.  

–  Explanation  of  the  functions  and  responsibility  of  the  audit  authority  and  other 

bodies carrying out audits under its responsibility.  

–  Indication  of  the  independence  of  the  audit  authority  from  the  managing  authority 

and certifying authority.  

–  Confirmation by the audit authority that the bodies carrying out audits under Article 
62(3) of Regulation (EC) No 1083/2006 have the requisite functional independence. 

2. LEGAL BASIS AND SCOPE  

–  Indication of any national regulatory framework that affects the 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 purposes 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 bodies 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, environmental requirements, equal opportunities and 
IT systems. 

 
 
 
 
 
 
 
 
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–  For audits of operations:  

a) specification of the body or bodies responsible for the audit work; 

b) specification of the criteria for determining the assurance level gained from system 
audits  and  reference  to  the  documentation  used  for  applying  the  sampling 
methodology set out in Article 17; 

c)  specification  of  the  procedure  for  determining  steps  to  be  taken  where  material 
errors are detected. 

–  Indication  and  justification  of  the  priorities  and  audit  objectives  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 assignments for the forthcoming year provided 

in a table format.  

5. RISK ASSESSMENT 

–  Indication  of  the  procedures  followed,  including  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,  certifying  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  identification  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 allocated, at least for the forthcoming year.  

8. REPORTING 

–  Indication  of  internal  procedures  for  reporting,  such  as  provisional  and  final  audit 
reports,  and  of  the  right  of  the  body  audited  to  be  heard  and  to  provide  an 
explanation before a final position is taken. 

— 

 
 
 
 
 
 
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Annex VI: Model annual control report under Article 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  month  (reference)  period  from  which  the  random  sample  was 

drawn. 

–  Identification of the operational programme(s) covered by the report and of its/their 
managing  and  certifying  authorities.  Where  the  report  covers  more  than  one 
programme  or  Fund,  the  information  shall  be  broken  down  by  programme  and  by 
Fund.  

–  Description of the steps taken to prepare the report. 

2. 

CHANGES IN MANAGEMENT AND CONTROL SYSTEMS 

–  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. 

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  carried  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 conclusions 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 Community requirements and policies. 

–  Indication  of  whether  any  problems  identified  were  considered  to  be  of  a  systemic 
character,  and  of  the  measures  taken,  including  a  quantification  of  the  irregular 
expenditure and any related financial corrections. 

5. 

AUDITS OF SAMPLES OF OPERATIONS 

–  Indication  of  the  bodies  that  carried  out  the  sample  audits,  including  the  audit 

authority. 

–  Description of the basis for selection of the sample(s). 

 
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Official Journal of the European Union 

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–  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 Commission 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 distinguished from that related to other samples. 

–  Description of the principal results of the audits, indicating in particular the amount 
of  irregular  expenditure  and  the  error  rate  resulting  from  the  random  sample 
audited. 

–  Indication of the conclusions drawn from the results of the audits with regard to the 

effectiveness of the management and control system. 

–  Information  on  the  follow-up  of  irregularities,  including  revision  of  previously 

reported error rates. 

–  Indication  of  whether  any  problems  identified  were  considered  to  be  systemic  in 
nature,  and  the  measures  taken,  including  a  quantification  of  the  irregular 
expenditure and any related financial corrections. 

CO-ORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK 

6. 
OF THE AUDIT AUTHORITY 

–  Description  of  the  procedure  for  co-ordination  between  different  national  audit 

bodies and the audit authority itself (if applicable). 

–  Description of the procedure for supervision 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  outstanding  audit  recommendations  and  on  the 
follow-up of results of systems audits and audits of operations from earlier years.  

8. 

OTHER INFORMATION (IF APPLICABLE) 

 
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1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, period), in order to issue an 
opinion on whether the systems functioned effectively so as to provide reasonable assurance 
that statements of expenditure presented to the 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 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 scope of the examination, for example any systemic problems, 
weaknesses in the management and control system, lack of supporting documentation, cases 
under  legal  proceedings,  etc.,  and  estimate  the  amounts  of  expenditure  and  the  Community 
contribution  affected.  If  the  audit  authority  does  not  consider  that  the  limitations  have  an 
impact on the final expenditure declared, 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 Section 3 of Commission 
Regulation  (EC)  No  1828/2006  and  functioned  effectively  so  as  to  provide  reasonable 
assurance  that  statements  of  expenditure  presented  to  the  Commission  are  correct  and,  as  a 
consequence, reasonable assurance that the underlying 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 Section 3 of Commission 
Regulation  (EC)  No  1828/2006  and  functioned  effectively  so  as  to  provide  reasonable 
assurance  that  statements  of  expenditure  presented  to  the  Commission  are  correct  and,  as  a 
consequence,  reasonable  assurance  that  the  underlying  transactions  are  legal  and  regular, 
except in the following respects: 37. 

My reasons for considering that this (these) aspect(s) of the systems did not comply with the 
requirements  and/or  did  not  operate  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  (EC)  No  1083/2006  and  Section  3  of  Commission 
Regulation (EC) No 1828/2006 and did not function effectively so as to provide reasonable 
assurance  that  statements  of  expenditure  presented  to  the  Commission  are  correct  and,  as  a 
consequence, does not provide reasonable assurance that the underlying transactions are legal 
and regular. 

This adverse opinion is based on….: 39  

Date 

Signature 

— 

37 

38 
39 

Indicate  the  body  or  bodies  and  the  aspect(s)  of  their  systems  that  did  not  comply  with  requirements 
and/or did not operate effectively. 
Indicate for each body and each aspect of the system the reasons for the qualification.  
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 Council Regulation (EC) No 1083/2006 and 
Article 18(3) of the present Regulation 

. 

1. 

INTRODUCTION 

Part A: Model final control report 

–  Indication  of  the  responsible  audit  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 operational programme(s) covered by the report and its/their managing 

and certifying authorities, where applicable, broken down by Fund and programme.  

–  Description of the steps taken to prepare the report. 

CHANGES  IN  MANAGEMENT  AND  CONTROL  SYSTEMS  AND  AUDIT 

2. 
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  

SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 62 (1) (A) AND (B) 
3. 
OF  REGULATION  (EC)  NO  1083/2006  AND  ARTICLE  17  OF  THE  PRESENT 
REGULATION 

For systems audits: 

–  Indication of the bodies that have carried out systems audits, including the audit authority 

itself. 

–  Summary list of audits carried out: bodies 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 conclusions 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 Community requirements and policies42. 

40 
41 
42 

For changes not indicated in earlier annual control reports. 
For audits not covered by earlier annual control reports. 
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  level  and,  in  the  case  of  statistical  sampling,  the  confidence 

level applied and the interval, if applicable. 

–  Description  of  the  principal  results  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 management and control system. 

–  Information  on  the  follow-up  of  irregularities,  including  revision  of  previously  reported 

error rates. 

–  Indication  of  whether  any  problems  identified  were  considered  to  be  systemic  in  nature, 
and  the  measures  taken,  including  a  quantification  of  the  irregular  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. 

ADDITIONAL  WORK  UNDERTAKEN  BY  AUDIT  AUTHORITY 

5. 
PREPARING ITS CLOSURE DECLARATION  

IN 

–  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  reports  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 
44 
45 

For audits not covered by earlier annual control reports. 
For audits not covered by earlier annual control reports. 
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. 

LIMITATIONS  ON  THE  SCOPE  OF  THE  EXAMINATION  BY  THE  AUDIT 

6. 
AUTHORITY 

–  Details of any factors that have limited the scope of the examination by the audit authority 

should be reported46. 

–  Estimated amounts of expenditure and the Community contribution that are affected must 

be stated. 

7. 

REPORTED IRREGULARITIES 

–  Confirmation that the procedure for reporting and following up irregularities, including the 
treatment  of  systemic  problems,  has  been  carried  out  in  accordance  with  regulatory 
requirements. 

–  Confirmation of the accuracy of the information given in the final implementation report 
on the irregularities reported 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. 

 
                                                 
3
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.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 the body designated by Member State), have for 
the  operational  programme  …  (name  of  the  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  results  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 control report for the period 1 January 2015 to 
31  December  2016).  I  have  planned  and  performed  this  work  with  a  view  to  obtaining  a 
reasonable  assurance  as  to  whether  the  payment  application  for  the  final  balance  of  the 
Community contribution to the operational programme is correct and valid and the underlying 
transactions covered by the final statement 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 scope of the examination, for example any systemic problems, 
weaknesses in the management and control system, lack of supporting documentation, cases 
under  legal  proceedings,  etc.,  and  estimate  the  amounts  of  expenditure  and  the  Community 
contribution  affected.  If  the  audit  authority  does  not  consider  that  the  limitations  have  an 
impact on the final expenditure declared, this should be stated.) 

3. 

IRREGULARITIES AND ERROR RATES 

Either 

The cases of irregularity and error rates found in the audit work are not such as to preclude an 
unqualified  opinion  given  the  satisfactory  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 unqualified opinion. A list of 
these cases is provided in the final control report, together with an indication of their possible 
systemic  character  and  the  scale  of  the  problem.  The  amounts  of  total  declared  expenditure 
and  public  contribution  that  could  be  affected  are...  respectively.  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 with 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 respects, the expenditure paid under the operational 
programme,  that  the  application  for  payment  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 are legal and regular. 

Or 

(Qualified opinion) 

If there were limitations on the scope of the examination and/or the cases of irregularity and 
error  rates  and  the  way  they  have  been  dealt  with  by  the  managing  authority  call  for  a 
qualified  opinion  but  do  not  justify  an  unfavourable  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 respects, the expenditure paid under the operational 
programme,  that  the  application  for  payment  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 are legal and regular, except with regard to the matters referred 
to  at  point  2  and/or  to  the  observations  at  point  3  regarding  the  error  rates  and  cases  of 
irregularity and the way they have been dealt 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  statement  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 rates and cases of irregularity 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  expenditure  does  not  present  fairly,  in  all  material  respects,  the 
expenditure paid under the operational programme, that, as a consequence, 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 partial 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 expenditure relating to operations [completed as 
at  …  (date  up  to  which  operations  were  completed)  /  completed  between  …  and  …  (dates 
between  which  operations  were  completed)]  and  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  Member  State)  have 
examined the results of the audit work carried out on this programme as set out in the annual 
control  reports  and  annual  opinions  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  concerned  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  operations  [completed  as  at  …  /  completed  between  …  and  …] 
presents  fairly,  in  all  material  respects,  the  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 withdrawn and recovered amounts and pending 
recoveries (Article 20 (2)) 

WITHDRAWALS AND RECOVERIES FOR THE YEAR 20.. DEDUCTED FROM 

1. 
STATEMENTS OF EXPENDITURE 

Withdrawals 

Recoveries 

Public 
contributi
on 

Co-
financing 
rate47 

EU 
contributi
on 

Total 
expenditu
re 
of 
beneficiar
ies 

Total 
expenditu
re 
of 
beneficiar
ies 

Public 
contributi
on 

Co-
financing 
rate48 

EU 
contributi
on  

Priority 
axis 

1 

2 

3 

4 

… 

Total 

. 

47 

48 

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. 
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 371/80 

EN 

Official Journal of the European Union 

27.12.2006 

2. 

PENDING RECOVERIES AS AT 31.12. 20.. 

Priority axis 

Year  of  launch  of 
recovery 
proceedings 

Public 
contribution to be 
recovered 

Co-financing 
rate49 

EU  contribution 
to be recovered 

1 

2 

3 

2007 

2008 

… 

2007 

2008 

… 

2007 

2008 

Sub-totals 

2007 

2008 

… 

Grand total 

. 

49 

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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
27.12.2006 

EN 

Official Journal of the European Union 

L 371/81 

Annex XII: Description of management 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 Article 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  audit  authority  or  the  operationally  independent 
body  designated  by  the  Member  State  under  Article  71  (3)  of  Council  Regulation  (EC)  No 
1083/2006)  as  the  body  responsible  for  drawing  up  a  report  setting  out  the  results  of  an 
assessment of the management and control systems established for the programme … (name 
of  operational  programme(s),  CCI  code  number  (s),  period50)  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  description  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, certifying 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……..…).  

OPINION51 

Either 

(Unqualified opinion) 

On the basis of the examination referred to above, it is my opinion that the management and 
control systems established for the programme(s) … (name of operational programme(s), CCI 
code  number(s),  period)  comply  with  the  requirements  of  Articles  58  to  62  of  Council 
Regulation (EC) No 1083/2006 and Section 3 of Commission Regulation (EC) No 1828/2006. 

Or 

(Qualified opinion) 

On the basis of the examination referred to above, it is my opinion that the management and 
control  systems  for  the  programme(s)  …  (name  of  operational  programme(s),  CCI  code 
number(s), period) comply with the requirements of Articles 58 to 62 of Council Regulation 

50 

51 

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. 
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 Commission Regulation (EC) No 1828/2006, except in 
the following respects …..52. 

My reasons for considering that this/these aspect(s) of the systems 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 above, it is my opinion that the management and 
control  systems  for  the  programme(s)  …  (name  of  operational  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 and Section 3 of Commission Regulation (EC) No 1828/2006.  

This adverse opinion is based on….54  

Date 

Signature 

— 

52 

53 
54 

Indicate  the  body  or  bodies  and  the  aspects  of  their  systems  that  appear  not  to  comply  with  the 
requirements. 
Indicate the reason(s) for the reservations entered for each body and on each aspect 
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   

OP1 

 OP2 

ERDF and CF 

ERDF 

ERDF+CF 

ERDF 

CF 

 OP3 

ERDF+CF 

… 

ESF 

ERDF 

CF 

ESF 

ESF 

ESF 

ESF 

 OP… 

OP4 

OP5 

OP6 

OP… 

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   

OP1 

 OP2 

 OP3 

 OP… 

OP4 

OP5 

OP6 

OP… 

ERDF  

ERDF 

ERDF 

ERDF 

ERDF 

ERDF 

… 

ESF 

ESF 

ESF 

ESF 

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  

FINANCING  PLAN  OF  THE  OPERATIONAL  PROGRAMME  GIVING  THE 

1. 
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) 

Cohesion Fund 

Total 

(1) 

(2) 

(3) = (1)+(2) 

2007 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2007 

2008 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2008 

2009 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2009 

2010 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2010 

2011 

Regions 

In 
transitional support 

without 

55 

In case of multi-objective operational 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 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2012 

2013 

Regions 

In 
transitional support 

without 

In  Regions  with  transitional 
support 

Total 2013 

in  Regions  without 
Total 
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 

FINANCIAL PLAN OF THE OPERATIONAL PROGRAMME GIVING, FOR THE 
2. 
WHOLE  PROGRAMMING  PERIOD,  THE  AMOUNT  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) 

Community 
Funding 

National 
counterpart 

Indicative breakdown of 
the national counterpart 

Total funding (e) 
= (a)+(b) 

(a) 

(b) (= (c) + 
(d)) 

National 
Public 
funding  
(c) 

National 
private 
funding56 
(d) 

Co-financing 
rate (f)1 = 
(a)/(e) 

For information 

EIB contri-
butions 

Other 
funding57 

Priority Axis 1 

the  Fund 
the  basis  for 
the 

Specify 
and 
calculating 
Community 
contribution 
or public)58 

(total 

Priority Axis 2 

the  Fund 
the  basis  for 
the 

Specify 
and 
calculating 
Community 
contribution 
or public) 

(total 

Priority Axis … 

the  Fund 
the  basis  for 
the 

Specify 
and 
calculating 
Community 
contribution 
or public) 

(total 

Total 

1 This rate may be rounded to the nearest whole number in the table. The precise rate used to 
reimburse payments is the ratio (f). 

— 

56 
57 
58 

To be completed only when priority axes are expressed in total costs.  
Including national private funding when priority axes are expressed in public costs. 
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 likely 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. 

— 

 
 
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27.12.2006 

EN 

Official Journal of the European Union 

L 371/93 

Annex XX: Major project structured data to be encoded 

. 

Major project key details 

Infrastructure 
application 
form 

Project name 
Name of company 
SME 
Turnover 
Total number of persons employed 
Group structure (shareholding) 
Priority theme dimension 
Form of finance dimension 
Territorial dimension 
Economic activity dimension 
NACE code 
Nature of the investment 
Product concerned 
Location dimension 
Fund 
Priority Axis 
PPP 
Construction phase - start date 
Construction phase - completion date 
Reference period 
Financial discount rate 
Total investment cost 
Total investment cost (present value) 
Residual value 
Residual value (present value) 
Revenues (present value) 
Operating cost (present value) 
Net revenue (present value) 
Eligible expenditure (present value) 
Estimated rate of capacity utilisation 
Estimated rate of capacity utilisation for break-
even 
Estimated increase in annual turnover 
Turnover per person employed (in €) 
% change in Turnover per person employed 
Financial  rate  of  return  (without  Community 
grant) 
Financial rate of return (with Community grant) 
Financial net present value (without Community 

B.1.1 
Na 
Na 
Na 
Na 
Na 
B.2.1 
B.2.2 
B.2.3 
B.2.4 
B.2.4.1 
Na 
Na 
B.2.5 
B.3.4 
B.3.5 
B.4.2.d 
D.1.8A 
D.1.8B 
E.1.2.1 
E.1.2.2 
E.1.2.3 
E.1.2.4 
E.1.2.5 
E.1.2.6 
E.1.2.7 
E.1.2.8 
E.1.2.9 
E.1.2.10 
Na 

Na 
Na 
Na 
Na 

E.1.3.1A 
E.1.3.1B 
E.1.3.2A 

Productive 
investment 
application 
form 
B.1.1 
B.1.2 
B.1.3 
B.1.4 
B.1.5 
B.1.6 
B.2.1 
B.2.2 
B.2.3 
B.2.4 
B.2.4.1 
B.2.4.2 
B.2.4.3 
B.2.5 
B.3.4 
B.3.5 
na 
D.1.5A 
D.1.5B 
E.1.2.1 
E.1.2.2 
E.1.2.3 
na 
na 
na 
na 
na 
na 
na 
E.1.2.4 

E.1.2.5 
E.1.2.6 
E.1.2.7 
E.1.2.8 

E.1.3.1A 
E.1.3.1B 
E.1.3.2A 

Type of data 

text 
text 
Y/N 
€ 
number 
Y/N 
Code(s) 
Code 
Code 
Code(s) 
Code(s) 
Code 
Code(s) 
Code(s) 
ERDF/CF 
Text 
Y/N 
date 
date 
years 
% 
€ 
€ 
€ 
€ 
€ 
€ 
€ 
€ 
% 

% 
€ 
€ 
% 

% 
% 
€ 

 
L 371/94 

EN 

Official Journal of the European Union 

27.12.2006 

grant) 
Financial  net  present  value  (with  Community 
grant) 
Eligible costs 
Decision amount 
Community grant 
Economic costs and benefits 
Social discount rate 
Economic rate of return 
Economic net present value 
Benefit/Cost ratio 
Number of jobs directly created during 
implementation phase 
Average duration of jobs directly created during 
implementation phase 
Number of jobs directly created during 
operational phase 
Average duration of jobs directly created during 
operational phase 
Number of jobs indirectly created during 
implementation phase 
Average duration of jobs indirectly created – 
during implementation phase 
Number of jobs indirectly created during 
operational phase 
Average duration of jobs indirectly created 
during operational phase 
Number of jobs safeguarded 
Inter regional employment impact 
Critical variables 
EIA class of development 
EIA carried out if class II 
Negative effect on NATURA 2000 sites 
% 
for 
environmental impacts 
Other Community sources (EIB / EIF) 
Legal 
Community legislation 
Involvement of JASPERS 
Previous  history  of 
assistance 

compliance  with 

recovery  of 

compensate 

procedure 

negative 

cost 

the 

for 

of 

E.1.3.2B 
H.1.12C 
H.2.3 
H.2.5 
E.2.2 
E.2.3.1 
E.2.3.2 
E.2.3.3 
E.2.3.4 

E.1.3.2B 
H.1.10C 
H.2.1 
H.2.3 
E.2.2 
E.2.3.1 
E.2.3.2 
E.2.3.3 
E.2.3.4 

€ 
€ 
€ 
€ 
text/€ 
% 
% 
€ 
number 

E.2.4.1A 

E.2.4 a) 1A 

number 

E.2.4.1B 

E.2.4 a) 1B 

months 

E.2.4.2A 

E.2.4 a) 2A 

number 

E.2.4.2B 

E.2.4 a) 2B 

months 

na 

na 

na 

na 
na 
na 
E.3.2 
F.3.2.1 
F.3.2.3 
F.4.1 

F.6 
I.1.3 

I.2 
I.4.1 
na 

E.2.4 a) 3A 

number 

E.2.4 a)3B 

months 

E.2.4 a)4A 

number 

E.2.4 a)4B 
E.2.4 b) 
E.2.4 c) 
E.3.2 
F.3.2.1 
F.3.2.3 
F.4.1 

months 
number 
neg/neut/pos 
text 
I/II/not covered 
Y/N 
Y/N 

F.6 
I.1.3 

I.2 
I.4.1 
I.5 

% 
Y/N 

Y/N 
Y/N 
Y/N 

 
 
27.12.2006 

EN 

Official Journal of the European Union 

L 371/95 

Annex XXI: Major project request for confirmation 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 confirmation 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 leaving, carry-over from one year to the next) 

BREAKDOWN OF PARTICIPANTS BY GENDER 

BREAKDOWN  OF  PARTICIPANTS  ACCORDING  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  number  of  inactive  persons,  including  those  in  education, 
– 
training  or  retirement,  those  having  given  up  business,  the  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  VULNERABLE  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 

CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR 
INTERIM PAYMENT  

ANNEX X 

EUROPEAN COMMISSION  

. . . . . . . . . . . . . . . Fund or Funds concerned 

Certificate and statement of expenditure 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 

I, the undersigned,  
representing the certifying authority designated by (1) 

CERTIFICATE 

hereby  certify  that  all  expenditure  included  in  the  attached  statement  complies  with  the  criteria  for  eligibility  of  expenditure  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 78(1)  of  Regulation  (EC) 
No 1083/2006 

after(2)  

20… 

and amounts to:  

euro3 

The attached statement of expenditure, broken down by priority, is based on accounts provisionally closed on 

(exact figure to two decimal places)                                                         

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 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  accordance  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 
yet been approved by the Commission; 

(2) 

(3) 

(4) 

the  statement  of  expenditure  is  accurate,  results  from  reliable  accounting  systems  and  is  based  on 
verifiable supporting documents; 

the  underlying  transactions  are  lawful  and  comply  with  the  rules  and  the  procedures  have  been 
followed satisfactorily; 

the  statement  of  expenditure  and  the  payment  application  take  account,  where  applicable,  of  any 
amounts  recovered  and  of  any  interest  received,  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. 

Indicate the administrative instrument of designation in accordance with Article 59 of 

(1) 
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 1083/2006, 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 

 
 
 
 
 
 
 
 
 
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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 Regulation (EC) No 1083/2006, I, the undersigned (name in capitals, 
stamp, position and signature of competent authority), hereby request that you pay by way of 
intermediate payment the sum of: 

In EUR 

Convergence 
Objective 

European 
Competitiveness  and 
Employment 
Objective 

territorial 

European 
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 decision 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  under  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 designated 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 EXPENDITURE AND APPLICATION FOR 
FINAL PAYMENT  

EUROPEAN COMMISSION  

. . . . . . . . . . . . . . . Fund or Funds concerned 

Certificate and statement of expenditure 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 

I, the undersigned,  
representing the certifying authority designated by (7) 

CERTIFICATE 

hereby certify that all expenditure included in the attached statement complies with the criteria for eligibility of expenditure 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 78(1) 
of Regulation (EC) No 1083/2006 

after(8)  

20… 

and amounts to:  

euro9 

The attached statement of expenditure, broken down by priority, is based on accounts closed on 

(exact figure to two decimal places)                                                  

20… 

and forms an integral part of this certificate 
I also certify that operations have been carried out in pursuance 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  accordance  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) 

(3) 

(4) 

the statement of expenditure is accurate, results from reliable accounting systems and is based 
on verifiable supporting documents; 

the underlying transactions are lawful and comply with the rules and the procedures have been 
followed satisfactorily; 

the  statement  of  expenditure  and  the  payment  application  take  account,  where  applicable,  of 
any amounts recovered and of any interest received, 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 the closure of the operational programme by the Commission 
(without prejudice to the special conditions laid down in Article 100 (1) of that Regulation)  

Indicate the administrative instrument of designation in accordance with Article 59 of 

(7) 
Regulation (EC) No 1083/2006 with any references and the date. 
(8) 
9  

Reference date according to the Decision. 
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:  
Total certified eligible expenditure paid: 

Date of submission to the Commission: 

Priority Axis 

2007-2015 

Basis for 
calculating 
Community 
contribution 
(public or 
total)10 

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  
operational programme for the priority axis concerned. 

This co-financing rate and the method for its calculation are found in the financial table of the 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
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-fund, the priority axis shall indicate the objective(s) and 
Fund(s) concerned  

Partial closure concerns operations completed as at 31 December of the year preceding 

11  
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  
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. 

The field shall be completed according to whether the operational programme is co-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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 table shall correspond to the payments paid by 
the beneficiaries in the year concerned. Where it is not possible 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 Regulation (EC) No 1083/2006, I, the undersigned (name in capitals, 
stamp, position and signature of competent authority), hereby request that you pay by way of 
final payment: 

In EUR 

Convergence 
Objective 

European 
Competitiveness  and 
Employment 
Objective 

territorial 

European 
Cooperation 
Objective 

ERDF 

ESF 

Cohesion Fund 

This application is admissible because: 

Delete as appropriate 

— has been forwarded by the managing 
authority  within  the  time  limit  laid 
down 

— is attached 

— has been forwarded by the managing 
authority  within  the  time  limit  laid 
down 

— is attached 

(a) the final implementation report for the operational programme in accordance 
with Article 67  

(b) a closure declaration referred to in Article 62 (1)(e)  

(c) there is no reasoned opinion by the Commission in respect of an infringement 
under  Article  226  of  the  Treaty,  as  regards  the  operation(s)  for  which  the 
expenditure is declared in the application 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 designated 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 MANAGEMENT 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, including 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 flowchart 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 audit 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  financial  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 tasks carried out directly 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 the 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  use  by  staff  of  the  managing  authority 

/intermediate bodies (date and reference) 

2.2.3.  Description  of  procedures  for  selecting  and  approving  operations  and  for 
ensuring  their  compliance,  for  their  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  Regulation  (EC)  No 

1083/2006) 
•  Description of the procedures 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  which  applications  for  reimbursement 
are  received,  verified,  and  validated,  and  by  which  payments  to 
beneficiaries  are  authorised,  executed  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  applicable  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, Equal 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 under Article 15 will be implemented for 

the programme and/or for individual priorities 

2.5.2.  Instructions  given  on  retention  of  supporting  documents  by  beneficiaries 

(date and reference) 
• 
•  Format in which the documents are to be held 

Indication of the retention period 

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) 

 
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2.6.2.  Description  of  the  procedure  (including  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  separately  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 intermediate bodies  

3.2.  Organisation of each intermediate body  

3.2.1.  Organisation chart and specifications of the functions 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  selecting  and  approving  operations  (if  not 

described under 2.2.3) 

3.2.4.  Verification  of  operations  (Article  60  (b)  of  Council  Regulation  (EC)  No 

1083/2006) (if not described under 2.2.4) 

3.2.5.  Description  of  procedures  for  processing  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 carried out by the certifying 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 certifying authority (date 

and reference) 

4.3.  Certification of statements of expenditure  

4.3.1.  Description of the procedure by which statements of expenditure 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  Article  61  of  Council  Regulation  (EC) 
No1083/2006 

 
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4.3.3.  Arrangements  for  access  of  the  certifying  authority  to  the  detailed 
information on operations and verifications 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 transactions 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  ensuring  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  inter-relationships  of  the  audit  authority 

and audit bodies under the responsibility of the audit authority 

5.2.  Organisation of the audit authority and audit bodies under its responsibility 

5.2.1.  Organisation charts (including the 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  monitoring 

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  preparation  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 

 
 
 
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6. 

INFORMATION SYSTEM (Article 60 (c) of Council Regulation (EC) No 1083/2006) 

6.1.  Description of the information system including flowchart (central or common 

network system or decentralised system with links between the systems) 

Indication  as  to  whether  the  system  is  already  operational  to  gather  reliable 
financial  and  statistical  information  on  implementation  of  the  2007-2013 
programmes 

If not, indication of the date when it will be operational 

— 

 
 
 
 
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ANNEX XIV: 
MODEL STATEMENT OF EXPENDITURE 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 operations completed between ../../…. and 31/12 [year]: 

Total expenditure 
certified14  

2007-2015 

Public contribution 

Priority Axis 

Priority Axis 1 

Priority Axis 2 

Priority Axis 3 

Technical assistance 

Total 
for 
receiving 
support 

regions  not 
transitional 

Total 
receiving 
support 

for 

regions 
transitional 

Grand total 

14 Including national private funding when priority axes are expressed in total cost. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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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] 

  1 
number) 

Operational 
Programme 
(CCI 
total 
ERDF  
ESF  
Cohesion Fund  
Operational 
Programme 
(CCI 
total 
ERDF  
ESF  
Cohesion Fund  
Grand Total  

  2 
number) 

Only provisional forecasts of likely payment applications in respect of the Community 

15  In case of multi-Fund or multi-objective operational programmes, the forecasts shall be 
also indicated by Fund and by objective. 
16  
contribution, and not total expenditure forecast, should be stated in the table. In the 
provisional forecasts of likely payment applications, the Community contribution should be 
stated for the year in question, and should not be cumulated from the beginning of the 
programming period. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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ANNEX XVIII 
ANNUAL AND FINAL REPORTING: 

1- Identification  
OPERATIONAL PROGRAMME  

Objective concerned 

Eligible area concerned 

Programming period 

Programme number (CCI No) 

Programme title 

ANNUAL IMPLEMENTATION REPORT  

Reporting year  

Date of approval of the annual report by the monitoring 
committee 

2- Overview of the implementation of the Operational Programme 

2.1. Achievement and analysis of the progress 

•  Information on the physical progress 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): 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 

2015 

Total 

Indicators 

Indicator 1: 

….. 

Indicator n: 

Achievement 
Target17 
Baseline* 
… 

Achievement 
Target18 
Baseline 

In addition, the information may be presented graphically.  
All indicators shall be broken down by gender, where possible. If the figures (data) are not yet 
available, information on when they will become available and when the managing authority 
will provide it to the Commission shall be stated. 

•  Financial information (All financial data 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. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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by 

the 

Expenditure 
paid 
body 
responsible  for 
making 
payments to the 
beneficiaries 

Total 
payments 
received 
from 
the 
Commission  

Priority axes by source of funding (EUR) 

Expenditure  paid  out 
by  the  beneficiaries 
included  in  payment 
claims  sent 
the 
managing authority   

to 

Corresponding 
public 
contribution 

Private 
expenditure 19 

Priority Axis 1 

Specify the Fund 

Of  which  ESF 
expenditure  

type 

Of  which  ERDF 
expenditure  

type 

Priority Axis 2 

Specify the Fund 

Of  which  ESF 
expenditure 

type 

Of  which  ERDF 
expenditure 

type 

Priority Axis … 

Specify the Fund 

Of  which  ESF 
expenditure 

type 

Of  which  ERDF 
expenditure 

type 

Grand Total  

Total 
in 
regions in the grand total 

transitional 

Total    in  non-transitional 
regions in the grand total 

ESF  type  expenditure  in 
the grand total  where the 
Operational Programme is 
co-financed 
the 
ERDF20 

by 

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. 

This field shall be completed where the operational programme is co-financed by the 

19 Only applicable for operational programmes expressed in total cost. 
20  
ERDF or the ESF where use is made of the option under Article 34 (2) of Regulation (EC) No 
1083/2006. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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•  Information about the breakdown 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 operational programme: any relevant information 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 Regulation (EC) No 1083/2006. 

•  Qualitative analysis  

-  Analysis of the achievements as measured by physical and financial indicators, including a 
qualitative  analysis  on  the  progress  achieved  in  relation  to  the  targets  set  out  initially. 
Particular  attention  shall  be  paid  to  the  operational  programme’s  contribution  to  the  Lisbon 
process  including  its  contribution  to  the  achievement  of  the  targets  of  Article  9  (3)  of 
Regulation (EC) No 1083/2006. 

-  Demonstration  of  the  effects  of  the  implementation  of  the  operational  programme  on  the 
promotion of equal opportunities between men and women as appropriate 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 compliance with Community law 

- Any significant problems relating to the compliance with Community law which have been 
encountered in the implementation of the operational programme and the measures taken to 
deal with them.  

2. 3 Significant problems encountered and measures taken to overcome them 

-  Any  significant  problems  encountered  in  implementing  the  operational  programme, 
including a summary of serious problems identified under the procedure in Article 62 (1) (d) 
(i) of Regulation (EC) No 1083/2006, where appropriate, as well as any measures taken  by 
the managing authority or the monitoring committee to solve the problems. 

–  For  ESF  funded  programmes:  any  significant  problems  encountered  in  implementing  the 
actions and activities of Article 10 of Regulation (EC) No 1081/2006.  

2.4  Changes  in  the  context  of  the  operational  programme  implementation  (if 
relevant) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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-    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 Article 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  the  EIB  and  other  existing  financial  instruments 
(Article 9 (4) of Regulation (EC) No 1083/2006) 

2.7 Monitoring arrangements 

-  Monitoring and evaluation measures taken by the management authority or the monitoring 
committee, including data collection arrangements, difficulties encountered 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 and analysis of the progress 

•  Information on the physical and financial progress of the priority 

-  Information  on  the  physical  and  financial  progress  of  the  priority  for  each  quantifiable 
indicator (financial and physical, 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 

Indicator 1: 

Achievement 

Target 
Baseline* 
… 

….. 

Indicator n: 

Achievement 

Target 
Baseline 

In addition, the information may also be presented graphically.  

 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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All  indicators  shall  be  broken  down  by  gender,  where  possible.  If  the  data  are  not  yet 
available,  the  information  on  when  they  will  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 investments in infrastructures. 

•  Qualitative analysis  

- Analysis of the achievements as measured by physical and financial indicators, including a 
qualitative analysis on the progress achieved in relation to the targets set out initially.  

-  Demonstration  of  the  effects  of  the  promotion  of  equal  opportunities  between  men  and 
women (as appropriate).  

-  Information  on  the  total  share  of  the  priority  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 schedule 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,  where  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 consistent with and contribute to 
the  actions  undertaken  in  pursuance  of  the  European  Employment  Strategy  within  the 
framework of the national reform programmes and national action plans for social inclusion. 
-  a  description  of  how  the  ESF  actions  contribute  to  implementation  of  the  employment 
recommendations and of the employment related objectives of the Community in the field of 
social inclusion, education and training (Article 4(1) of  Regulation (EC) No 1081/2006). 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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5.  ERDF/CF programmes: major projects (if applicable) 

-  progress in the implementation of major projects; 
- progress in the financing of major projects 
- any change in the indicative list of major 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 allocated to the operational 
programme spent under technical assistance. 

7. Information and publicity 

-  measures  taken  to  provide  information  and  publicity  on  the  operational  programme, 
including examples of best practice and highlighting significant events.  

- indicators, including in the form of tables as provided for in Chapter 3 of this Annex.  

— 

 
 
 
 
 
 
 
 
 
 
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ANNEX XXI  

MAJOR PROJECT  
REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER 
ARTICLES 39 TO 41 OF REGULATION (EC) NO 1083/2006 

EUROPEAN REGIONAL DEVELOPMENT FUND /  
COHESION FUND 

INFRASTRUCTURE INVESTMENT21  

[Project title] 

CCI No [............................] 
---------------------- 

TABLE OF CONTENTS 

JUSTIFICATION FOR THE PUBLIC CONTRIBUTION 

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. 
H.  FINANCING PLAN 
I. 
J. 
ANNEX I  DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING  
NATURA 2000 SITES 
ANNEX II – COST-BENEFIT ANALYSIS 
[List all annexes] 

COMPATIBILITY WITH COMMUNITY POLICIES AND LAW 
ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY 

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.   

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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A. ADDRESSES AND REFERENCES  

A.1.  Authority  responsible  for  the  application  (i.e.,  managing  authority  or 

intermediate body) 

A.1.1.  Name:  

A.1.2.  Address:   

A.1.3.  Contact:   

A.1.4.  Telephone: 

A.1.5.  Telex/Fax: 

A.1.6.  E-mail: 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

A.2.  Organisation responsible for project implementation (beneficiary) 

A.2.1.  Name:  

A.2.2.  Address:   

A.2.3.  Contact:   

A.2.4.  Telephone: 

A.2.5.  Telex/Fax: 

A.2.6.  E-mail: 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

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   

B.2.2.  Code for the form of finance dimension  

B.2.3.  Code for the territorial dimension 
B.2.4.  Code for the economic activity dimension23 

Code   Percentage 
Code  Percentage 

Code 

Code 

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 Regulation 1828/2006, unless otherwise specified. 
23   Where a project involves more than one economic activity, multiple codes may be 
indicated.  In that case the percentage share for each code should be indicated with the total 
not exceeding 100%. 
24  
http://europa.eu.int/comm/competition/mergers/cases/index/nace_all.html  

NACE-Rev.1, 4 digit code :  

 
 
 
 
 
 
     
 
 
 
 
 
 
     
 
 
 
 
 
                                                 
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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 Identification (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  overall  project,  provide  a  description  of  the 
proposed  stages  of  implementation  (explaining  whether  they  are  technically  and 
financially independent). 

TEXT BOX 

c)  What criteria have been used to determine the division of the project 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 characteristics and component elements.  

TEXT BOX 

b)  In respect of the work involved, identify and 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 

NUTS codes: http://europa.eu.int/comm/eurostat/ramon/nuts/home_regions_en.html. 

25  
Please use the most detailed and relevant NUTS code.  Where a project affects multiple 
individual NUTS / LAU 2 level areas, consider encoding the NUTS / LAU1 or higher codes. 

 
 
 
 
 
 
                                                                                                                                                         
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d)  Is  the  construction  of  the  infrastructure  to  be  delivered  through  a  public-private 

partnership (PPP)? 

Yes 

No 

If yes, describe the form of the PPP (i.e., selection 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-European Network agreed at Community level? 

Yes 

No 

TEXT BOX 

B.5.  Project objectives 

B.5.1.  Current infrastructure endowment 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 foreseeable 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 the achievement of the priorities of the 
Operational Programme (provided quantified indicators where possible) 

TEXT BOX 

 
 
 
 
 
 
 
 
 
 
 
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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 considered in the feasibility studies. 

TEXT BOX 

C.3.  Provide  a  summary  of  the  main  conclusions  of  the  feasibility  studies 

conducted 

TEXT BOX 

Give precise references if ERDF, Cohesion Fund, ISPA or other Community 
assistance is/was involved in the financing 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 stage, clearly indicate in the table the elements of the overall 
project for which assistance is being sought by this application: 

Start date 
(A) 

Completion date 
(B) 

1.  Feasibility studies: 

dd/mm/yyyy 

2.  Cost-benefit analysis (including 

dd/mm/yyyy 

financial analysis): 

3.  Environmental impact assessment: 

dd/mm/yyyy 

4.  Design studies: 

dd/mm/yyyy 

5.  Preparation of Tender documentation: 

dd/mm/yyyy 

6.  Expected launch of tender procedure(s) dd/mm/yyyy 

7.  Land acquisition: 

8.  Construction phase / contract: 

9.  Operational phase: 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

Please attach a summary schedule of the main categories of works (i.e., a Gantt chart, where 
available).  

 
 
 
 
 
 
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27.12.2006 

D.2.  Project maturity 

Describe the project timetable (D.1) in terms of the technical 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, 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, indicate the current state of works: 

TEXT BOX 

 
 
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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 and 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 

2 

3 

4 

5 

6 

7 

8 

9 

Reference period (years) 

Financial discount rate (%)26 

Total investment cost (in euro, not 
discounted) 

Total investment cost (in euro, 
discounted) 

Residual value (in euro, not discounted) 

Residual value (in euro, discounted) 

Revenues (in euro, discounted) 

Operating costs (in euro, discounted) 

Net revenue = revenues – 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 the financial analysis 

Specify if the rate is real or nominal. If the financial analysis is conducted in constant 

26  
prices, a financial discount rate expressed in real terms shall be used. If the analysis is 
conducted in current prices, a discount rate in nominal terms shall be used.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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Without Community 
assistance (FRR/C) 
A 

With Community 
assistance (FRR/K) 
B 

1.  Financial 
return  

rate 

of 

(%) 

2.  Net present value 

(euro) 

FRR/C 

FNPV/C 

FRR/K 

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 charges, principle on the basis 
of which the charges have been established). 

a)  Do the charges cover the operational costs and depreciation of the project? 

TEXT BOX 

b)  Do the charges differ between the various 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  methodology  (key  assumptions  made  in 
valuing  costs  and  benefits)  and  the  main  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 

… 

Cost 

Unit value 
(where 
applicable) 

Total value 

(in euro, 
discounted) 

% of total 
benefits 

… 

… 

… 

Unit value 

Total value 

% of total 

 
 
 
 
 
 
 
 
 
 
 
 
 
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(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 applied to the variables tested: ………………. 

Present  the  estimated  effect  on  results  of  financial  and  economic  performance 
indexes. 

Variable 
tested 

Financial 
Rate 
Return 
variation 

of 

Financial  Net 
Present  Value 
variation 

Economic Rate 
Return 
of 
variation 

Economic  Net 
Present  Value 
variation 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 estimate of the project’s financial and economic 
performance  indexes.  Provide  relevant  statistical  information  (expected  values, 
standard deviation) 

TEXT BOX 

 
 
 
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F. ANALYSIS OF THE ENVIRONMENTAL IMPACT 

F.1.  How does the project: 

a)  contribute  to  the  objective  of  environmental  sustainability  (European  climate  change 

policy, halting loss of biodiversity, other …) 

b)  respect the principles of preventive action and that environmental 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 project been consulted by 
reason of their specific responsibilities? 

If yes, please give name(s) and address(es) and explain that authority's responsibility:  

Yes 

No 

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 final decision expected?  

DD/MM/YYYY 

F.3.1.5.  Specify the competent authority or authorities, which has given or will 

give the development consent 

TEXT BOX 

‘development consent' means the decision of the competent (national) authority or 

27  
authorities which entitles the developer to proceed with the project. 

 
 
 
 
 
 
 
                                                 
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27.12.2006 

F.3.2.  APPLICATION  OF  COUNCIL  DIRECTIVE 
ENVIRONMENTAL IMPACT ASSESSMENT (EIA)28 

85/337/EEC  ON 

F.3.2.1. 

 Is the project a class of development covered by: 

(cid:0)  Annex I of the Directive (go to  question F3.2.2) 

(cid:0)  Annex II of the Directive (go to question F.3.2.3) 

(cid:0)  Neither of the two annexes  (go to question F.3.3) 

F.3.2.2.  When  covered  by  Annex  I  of  the  Directive,  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 applicable, 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? 

(cid:0)  Yes  

(in which case, include the necessary documents listed under point 
F3.2.2) 

(cid:0)  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 

THE 
ASSESSMENT DIRECTIVE 2001/42/EC30 (SEA-Directive) 

STRATEGIC 

OF 

ENVIRONMENTAL 

F.3.3.1.  Does  the  project  result  from  a  plan  or  programme  falling  within  the 

scope of the SEA Directive? 

(cid:0)  NO - in which case please provide a short explanation: 

TEXT BOX 

(cid:0)  YES  -  in  which  case,  in  order  to  appreciate  if  wider  potential 
cumulative  effects  of  the  project  have  been  addressed,  please 
provide either an internet 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 last 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 Parliament and of the Council of 27 June 2001 on 
the assessment of the effects of certain plans and programmes on the environment, OJ L 197 
of 21.7.2001. 

 
                                                 
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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 significant negative effects on sites included 

or intended to be included in the NATURA 2000 network? 

(cid:0)  Yes, in which case 

(1) Please provide a summary of the 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),  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/EEC33”. 

(cid:0)  No, in which case attach a completed Annex I declaration filled in 

by the relevant authority. 

F.5.  Additional environmental integration measures  

Does the project envisage, apart from Environmental Impact Assessment, any additional 
environmental integration measures (e.g. environmental audit, environmental management, 
specific environmental monitoring) ? 

Yes 

No 

If yes, specify   

TEXT BOX 

F.6.  Cost of measures taken for correcting negative environmental impacts 

If included in total cost, estimate proportion of cost of measures 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/integrated plan and programme 
associated with the implementation of Community 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. 

 
 
 
 
 
 
 
 
                                                 
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TEXT BOX 

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 involve State Aids?   

Yes 

No 

If yes, please give in the table below the amount of aid, and, for approved aid the state aid 
number and the reference of the approval letter, for block-exempted aid the respective registry 
number, and for pending notified aid the state aid number34. 

Amount 
of aid 
euro 

State Aid number/ 
registry number for 
block-exempted aid 

Reference of 
approval letter 

Sources of aid (local, regional, 
national and Community): 

Approved aid schemes, 
approved ad hoc aid, or aid 
falling under a block exemption 
regulation : 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
Aid foreseen under pending 
notifications (ad hoc aid or 
schemes) : 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
Aid for which a notification is 
outstanding (ad hoc aid or 
schemes) 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
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? 

No 
b)  be essential to implementation of the project? 

Yes 

34  
This application does not replace notification to the Commission under Article 88 (3) 
of the Treaty.  A positive decision by the Commission on the major project under Regulation 
(EC) No 1083/2006 does not constitute state aid approval. 

 
 
 
 
 
   
 
   
 
   
 
   
 
   
 
 
 
 
 
                                                 
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TEXT BOX 

Yes 

No 

H. FINANCING PLAN 
The decision amount and other financial information 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 under the priority axis it shall be excluded from the 
eligible costs; where private expenditure is eligible it may be included.  

TOTAL PROJECT 
COSTS 
(A) 

INELIGIBLE 
COSTS
(B) 

35 

ELIGIBLE COSTS 

(C)=(A)-(B) 

H.1.  Cost breakdown 

Euro 

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 

Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure 

35  
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 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 total investment cost net of contingencies. 
These contingencies may be included in the total eligible costs used to calculate the planned 
contribution of the funds – Section H2. 
37  
the eligible cost values are in constant prices. 
38   Where VAT is considered as eligible, give reasons. 

A price adjustment may be included, where relevant, to cover expected inflation where 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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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 determine 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) 

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) 

Co-financing rate of the priority axis (%) 

Community contribution (in euro) = (3)*(4) 

3.  

4.  

5.  

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) 

Community 
assistance 

National public 
(or equivalent) 

National private  Other sources  

(specify) 

EIB/EIF 
loans: 

[H.2.1.5] 

b) 

c) 

d) 

e) 

f) 

Total investment 
cost 
[H.1.12.(A)] 

a)= 
b)+c)+d)+e) 

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  used,  is  attributed  to  the  body  liable  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  presented  below  in  terms  of  the  share  of 
annual programme commitment. 

(in Euro) 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

[CF/ 
ERDF 
specify] 

- 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 assistance from any other Community 
source  (including  ERDF,  ESF,  Cohesion  Fund,  TEN-T  Budget,  LIFE+, 
…) for this project? 

If yes, please give details (financial instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

Yes 

No 

TEXT BOX 

I.1.2.  Is  this  project  complementary  to  any  project  already  financed  or  to  be 
financed by the ERDF, ESF, Cohesion Fund, TEN-T Budget, other source 
of Community finance? 

If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts 
granted, etc.): 

Yes 

No 

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 instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

TEXT BOX 

I.1.4.  Has an application been made for assistance from any other Community 
source  (including  ERDF,  ESF,  Cohesion  Fund,  EIB,  EIF  …)  for  an 
earlier  phase  of  this  project  (including  feasibility  and  preparatory 
phases)? 

If yes, please give details (financial instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

Yes 

No 

TEXT BOX 

I.2. 

Is the project subject to a legal procedure for compliance with Community 
legislation? 

Yes 

No 

If yes, please give details: 

TEXT BOX 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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I.3. 

Publicity measures  

Give details of the proposed measures to publicise Community assistance (i.e., type of 
measure, brief description, estimated 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  project  where  JASPERS  had  an  input  (e.g. 
environmental compliance, procurement, review of technical description).   

TEXT BOX 

I.4.3.  What  were  the  principal  conclusions  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 

Reference 

Date 

… 

… 

… 

J. ENDORSEMENT 
AUTHORITY 

OF 

COMPETENT 

NATIONAL 

I confirm that the information presented in this form is accurate and correct.  

NAME:  

SIGNATURE: 

ORGANISATION: 

(MANAGING AUTHORITY) 

DATE:  

— 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 likely 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 possible 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: 

— 

 
 
 
 
 
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ANNEX XXII  

MAJOR PROJECT  
REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER 
ARTICLES 39 TO 41 OF REGULATION (EC) NO 1083/2006  

EUROPEAN REGIONAL DEVELOPMENT FUND / 
COHESION FUND 

PRODUCTIVE INVESTMENT39  

[Project title] 

CCI No [............................] 
---------------------- 

TABLE OF CONTENTS 

JUSTIFICATION FOR THE PUBLIC CONTRIBUTION 

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. 
H.  FINANCING PLAN 
I. 
J. 
ANNEX I  DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING  
NATURA 2000 SITES 
ANNEX II – COST-BENEFIT ANALYSIS 
[List all annexes] 

COMPATIBILITY WITH COMMUNITY POLICIES AND LAW 
ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY 

This form shall be used for those projects mentioned in Article 55 (6) of Regulation 

39  
(EC) No 1083/2006 that are subject to state aid rules under Article 87 of the Treaty.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
                                                 
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ADDRESSES AND REFERENCES 

A. ADDRESSES AND REFERENCES  

A.1.  Authority  responsible  for  the  application  (i.e.,  managing  authority  or 

intermediate body) 

A.1.1.  Name:  

A.1.2.  Address:   

A.1.3.  Contact:   

A.1.4.  Telephone: 

A.1.5.  Telex/Fax: 

A.1.6.  E-mail: 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

A.2.  Organisation responsible for project implementation (beneficiary) 

A.2.1.  Name:  

A.2.2.  Address:   

A.2.3.  Contact:   

A.2.4.  Telephone: 

A.2.5.  Telex/Fax: 

A.2.6.  E-mail: 

TEXT 

TEXT 

TEXT 

TEXT 

TEXT 

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 voting rights of the undertaking owned by one 
enterprises or a group of enterprises falling outside the definition of an SME?  

Yes 

No 

Indicate the name and describe the group structure. 

40  

http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_124/l_12420030520en00360041.pdf  

 
 
 
 
 
 
 
 
 
 
 
                                                 
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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  

B.2.3.  Code for the territorial dimension 

Code 

Code 

B.2.4.  Code for the economic activity dimension 

Code  Percentage 
Code  Percentage 

B.2.4.1.  NACE Code43 

B.2.4.2.  Nature of the investment 

B.2.4.3.  Product concerned 

Code 

Code44 

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 Identification (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 

NACE-Rev.1, 4 digit code :  

Annex II to the Commission Regulation 1828/2006, unless otherwise specified. 

41  
42   Where a project involves more than one economic activity, multiple codes may be 
indicated.  In that case, the percentage share for each code should indicated with the total not 
exceeding 100% 
43  
http://europa.eu.int/comm/competition/mergers/cases/index/nace_all.html  
44  
= 4; creation by take-over = 5. 
45  
46  
Please use the most detailed and relevant NUTS code. Where a project affects more than three 
individual Nuts – Lau 2 level areas, consider encoding the NUTS/LAU1 or higher codes. 

Common Nomenclature (CN), Regulation EC 1789/2003, OJ L281 30/12/2003. 
NUTS codes: http://europa.eu.int/comm/eurostat/ramon/nuts/home_regions_en.html. 

New construction = 1; extension = 2; conversion/modernisation = 3; change of locality 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
27.12.2006 

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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  overall  project,  provide  a  description  of  the 
proposed  stages  of  implementation  (explaining  whether  they  are  technically  and 
financially independent). 

TEXT BOX 

g)  What criteria have been used to determine the division of the project into phases?  

TEXT BOX 

B.4.2.  Technical description of the productive investment 

Fully describe: 

d)  The work  involved, specifying its main  characteristics 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 technology and equipment.  

TEXT BOX 

h)  Describe the products.  

TEXT BOX 

B.5.  Project objectives 

B.5.1.  Current infrastructure endowment 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 this 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 achievement of the priorities of the Operational 
Programme (provided quantified indicators where possible) 

TEXT 

 
L 371/150 

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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,  broken  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 analysis 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  conclusions  of  the  feasibility  studies  (or 

business plan) conducted 

TEXT BOX 

C.3.  Capacity considerations 

C.3.1.  Capacity of the firm before investment (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 stage clearly indicate in the table the elements of the overall 
project for which assistance is being sought by this application: 

Start date  
(A) 

Completion date 
(B) 

1.  Feasibility study / Business plan: 

dd/mm/yyyy 

2.  Cost-benefit analysis: 

dd/mm/yyyy 

3.  Environmental impact assessment: 

dd/mm/yyyy 

4.  Land acquisition: 

5.  Construction phase: 

6.  Operational phase: 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

dd/mm/yyyy 

 
 
 
 
 
 
 
 
 
 
27.12.2006 

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Official Journal of the European Union 

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Please attach a summary schedule of the main categories of works (i.e., a Gantt chart, where 
available).  

D.2.  Project maturity 

Describe the project timetable (D.1) in terms of the technical 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, indicate 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 and 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 

3 

4 

Financial discount rate (%) 

Total investment cost (in euro 

Estimated capacity utilisation rate (C.3.4) (%) 

5  Capacity utilisation rate estimated to breakeven (%) 

6 

7 

Estimated increase in annual turnover realised by this 
investment (in euro 

Turnover per person employed (in euro) 

 
 
 
 
 
 
 
 
 
 
 
L 371/152 

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27.12.2006 

8 

% change in Turnover per person employed (only in the 
case of expansion of an activity) 

E.1.3.  Main results of the financial analysis 

Without Community 
assistance (FRR/C) 

With Community 
assistance (FRR/K) 

A 

B 

FRR/C 

FNPV/C 

FRR/K 

FNPV/K

3.  Financial  rate  of 

(%) 

return:  

4.  Net present value 

(eur
o) 

E.2.  Socio-economic analysis 

E.2.1.  Provide  a  short  description  of  methodology  (key  assumptions  made  in 
valuing  costs  and  benefits)  and  the  main  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 

… 

Cost 

Unit value 
(where 
applicable) 

Total value 

(in euro, 
discounted) 

% of total 
benefits 

… 

… 

… 

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 

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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 equivalents) 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 have on employment in other regions of the 
Community?  

Positive / neutral / 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 applied to the variables tested: ………………. 

Present  the  estimated  effect  on  results  of  financial  and  economic  performance 
indexes. 

Variable 
tested 

Financial 
Rate 
Return 
variation 

or 

Financial  Net 
Present  Value  
variation 

Economic 
Rate 
Return 
variation 

or 

Economic  Net 
Present  Value 
variation 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L 371/154 

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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 estimate 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  environmental  sustainability  (European  climate  change 

policy, halting loss of biodiversity, other …) 

e)  respect the principles of preventive action and that environmental 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 project been consulted by 
reason of their specific responsibilities? 

If yes, please give name(s) and address(es) and explain that authority's responsibility:  

Yes 

No 

TEXT BOX 

If no, please give reasons 

TEXT BOX 

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 final decision expected?  

DD/MM/YYYY 

F.3.1.5.  Specify the competent authority or authorities, which has given or will 

give the development consent 

TEXT BOX 

‘development consent' means the decision of the competent (national) authority or 

47  
authorities which entitles the developer to proceed with the project. 

 
 
 
 
 
 
 
                                                 
L 371/156 

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27.12.2006 

F.3.2.  APPLICATION  OF  COUNCIL  DIRECTIVE 
ENVIRONMENTAL IMPACT ASSESSMENT (EIA)48 

85/337/EEC  ON 

F.3.2.1. 

 Is the project a class of development covered by: 

(cid:0)  Annex I of the Directive (go to  question F3.2.2) 

(cid:0)  Annex II of the Directive (go to question F.3.2.3) 

(cid:0)  Neither of the two annexes  (go to question F.3.3) 

F.3.2.2.  When  covered  by  Annex  I  of  the  Directive,  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 applicable, 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? 

(cid:0)  Yes  

(in which case include the necessary documents  listed under point 
F3.2.2) 

(cid:0)  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 

THE 
ASSESSMENT DIRECTIVE NO 2001/42/EC50 (SEA-Directive) 

STRATEGIC 

OF 

ENVIRONMENTAL 

F.3.3.1.  Does  the  project  result  from  a  plan  or  programme  falling  within  the 

scope of the SEA Directive? 

(cid:0)  NO - in which case please provide a short explanation: 

TEXT BOX 

(cid:0)  YES  -  in  which  case,  in  order  to  appreciate  if  wider  potential 
cumulative  effects  of  the  project  have  been  addressed,  please 
provide either an internet 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 last amended by Directive 2003/35/EC, OJ L 
156, 25.6.2003. 
49 Prepared under Article 5 (3) of Council Directive 85/337/EEC, as amended. 
50 Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on 
the assessment of the effects of certain plans and programmes on the environment (OJ L 197 
of 21.7.2001). 

 
                                                 
27.12.2006 

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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 significant negative effects on sites included 

or intended to be included in the NATURA 2000 network? 

(cid:0)  Yes, in which case 

(1) Please provide a summary of the conclusions of the appropriate 
assessment  carried  out  according  to  Article  6(3)  of  Directive 
92/43/EEC52  

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/EEC53”. 

(cid:0)  No, in which case attach a completed Annex I declaration filled in 

by the relevant authority. 

F.5.  Additional environmental integration measures  

Does the project envisage, apart from Environmental Impact Assessment, any additional 
environmental integration measures (e.g. environmental audit, environmental management, 
specific environmental monitoring) ? 

Yes 

No 

If yes, specify   

TEXT BOX 

F.6.  Cost of measures taken for correcting negative environmental impacts 

If included in total cost, estimate proportion of cost of measures 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 

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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 involve State Aids?   

Yes 

No 

If yes, please give in the table below the amount of aid, and, for approved aid the state aid 
number and the reference of the approval letter, for block-exempted aid the respective registry 
number, and for pending notified aid the state aid number54. 

Amount 
of aid 
euro 

State Aid number/ 
registry number for 
block-exempted aid 

Reference of 
approval letter 

Sources of aid (local, regional, 
national and Community): 

Approved aid schemes, 
approved ad hoc aid, or aid 
falling under a block exemption 
regulation : 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
Aid foreseen under pending 
notifications (ad hoc aid or 
schemes) : 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
Aid for which a notification is 
outstanding (ad hoc aid or 
schemes) 
(cid:131)  ………………………….. 
(cid:131)  ………………………….. 
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? 

No 
d)  be essential to implementation of the project? 

Yes 

Yes 

No 

This application does not replace notification to the Commission under Article 88 (3) 

54  
of the Treaty.  A positive decision by the Commission on the major project under Council 
Regulation 1083/2006 does not constitute state aid approval. 

 
 
 
 
   
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
 
                                                 
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H. FINANCING PLAN 

The decision amount and other financial information 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 under the priority axis, it shall be excluded from the 
eligible costs; where private expenditure is eligible it may be included.  

TOTAL PROJECT 
COSTS 
(A) 

INELIGIBLE 
COSTS
(B) 

55 

ELIGIBLE COSTS 

(C)=(A)-(B) 

H.1.  Cost breakdown 

Euro 

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 
(VAT57) 

9. 

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 according to state aid rules 
and the exclusion of ineligible expenditure) 

55  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 presented for co-financing.  NB: The eligibility date for expenditure is the 
date of receipt of the related 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 financial contribution of 
the funds. 
57   Where VAT is considered as eligible, give reasons. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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2 

3 

Co-financing rate of the priority axis (%) 

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 (€) 

Community 
assistance 

National public 
(or equivalent) 

National private  Other sources 

(specify) 

Of which 
(For 
Information) 

EIB/EIF 
loans: 

[H.2.1.3] 

b) 

c) 

d) 

e) 

f) 

Total investment 
cost 
[H.1.10.(A)] 

a)= 
b)+c)+d)+e) 

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  used,  is  attributed  to  the  body  liable  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] 

- 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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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 assistance from any other Community 
source  (including  ERDF,  ESF,  Cohesion  Fund,  TEN-T  Budget,  LIFE+, 
other source of EC finance) for this project? 

If yes, please give details (financial instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

Yes 

No 

TEXT BOX 

I.1.2.  Is  this  project  complementary  to  any  project  already  financed  or  to  be 
financed by the ERDF, ESF, Cohesion Fund, TEN-T Budget, other source 
of EC finance? 

If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts 
granted, etc.): 

Yes 

No 

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 instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

TEXT BOX 

I.1.4.  Has an application been made for assistance from any other Community 
source  (including  ERDF,  ESF,  Cohesion  Fund,  EIB,  EIF  …)  for  an 
earlier  phase  of  this  project  (including  feasibility  and  preparatory 
phases)? 

If yes, please give details (financial instrument concerned, reference Nos, dates, amounts 
requested, amounts granted, etc.): 

Yes 

No 

TEXT BOX 

I.2. 

Is the project subject to a legal procedure for compliance with Community 
legislation? 

Yes 

No 

If yes, please give details: 

TEXT BOX 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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27.12.2006 

I.3. 

Publicity measures  

Give details of the proposed measures to publicise Community financial assistance (i.e. type 
of measure, brief description, estimated 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  project  where  JASPERS  had  an  input  (e.g. 
environmental compliance, procurement, review of technical description).   

TEXT BOX 

I.4.3.  What  were  the  principal  conclusions  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 previously been, or is it currently, the subject of a procedure58 
to  recover  Community  assistance  following  the  transfer  of  a  productive  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 accurate and correct.  

NAME:  

SIGNATURE: 

ORGANISATION: 

(MANAGING AUTHORITY) 

DATE:  

— 

58  

Under Article 57 (3) of Council Regulation (EC) No 1083/2006.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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Official Journal of the European Union 

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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 likely 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 possible 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: 

—