Corrigendum to 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 ( OJ L 371, 27.12.2006 )
Date: 2007-02-15
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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CORRIGENDA

Corrigendum to 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

(Official Journal of the European Union L 371 of 27 December 2006)

Regulation (EC) No 1828/2006 should read as follows:

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,

(2)

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 Fund and repealing Regulation (EC) No 1260/1999 (1),
and in particular Article 37(1)(d),
the third paragraph of
Article 44, Articles 59(6), 60(b) and 66(3), Article 67(2)(c),
Articles 69(1), 70(3), 71(5), 72(2), 74(2) and 76(4) and the sec-
ond subparagraph of Article 99(5) thereof,

Having regard to Regulation (EC) No 1080/2006 of the Euro-
pean Parliament and of the Council of 5 July 2006 on the Euro-
pean Regional Development Fund and repealing Regulation (EC)
No 1783/1999 (2), 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 Regula-
tion (EC) No 1260/1999 of 21 June 1999 laying down
general provisions on the Structural Funds (3), and Regu-
lation (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 Devel-
opment Fund (4), 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) OJ L 210, 31.7.2006, p. 25.
(2) OJ L 210, 31.7.2006, p. 1.
(3) OJ L 161, 26.6.1999, p. 1. Regulation as last amended by Regulation

(EC) No 173/2005 (OJ L 29, 2.2.2005, p. 3).

(4) OJ L 213, 13.8.1999, p. 1.

Experience has shown that citizens of the European Union
are insufficiently aware of the role played by the Commu-
nity in funding programmes aimed at reinforcing eco-
nomic 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 neces-
sary to bridge this communication and information gap.
For the same purpose, it is also necessary to identify the
responsibilities and the roles that should be played by each
of the actors involved.

(3)

(4)

(5)

In order to guarantee that information on possible fund-
ing 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 obliga-
tion 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 opera-
tions and the amount of public funding allocated to opera-
tions should be published, electronically or otherwise.

In order to ensure a better implementation of the infor-
mation measures and to allow a better exchange of infor-
mation between the Member States and the Commission
on the information and publicity strategies and results,
contact persons responsible for the information and pub-
licity measures should be designated and should partici-
pate in appropriate Community networks.

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(6)

For the purposes of Articles 37 and 67 of Regulation (EC)
No 1083/2006, it is necessary to lay down detailed rules
and categories to allow the Member States to submit to
the Commission uniform information on the pro-
grammed use of the Funds, as well as information on the
cumulative allocation of the Funds by categories through-
out the life of a programme, and to enable the Commis-
sion 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 man-
aging 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 ben-
eficiary should cover, including administrative verifica-
tions 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 verifi-
cations are carried out on a sample basis.

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.

(13)

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 sup-
porting documents regarding expenditure and audits,
managing authorities should ensure that information on
the identity and location of the bodies holding the sup-
porting documents is readily available and those docu-
ments 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 com-
monly accepted for the purpose of keeping such docu-
ments. To this end, the national authorities should lay
down the procedures necessary to ensure that the docu-
ments 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 proce-
dures 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 with-
drawn following cancellation of all or part of the contri-
bution for
informing the
Commission accordingly.

an operation and for

In order to ensure that expenditure under operational pro-
grammes 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.

(15)

The audit of operations is carried out under the responsi-
bility 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 Mem-
ber States, it is necessary to set out the conditions which
those audits should fulfil.

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 estab-
lishing or approving the sampling method, including cer-
tain technical criteria to be used for a random statistical
sample and factors to be taken into account for a comple-
mentary sample.

Pursuant to 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 man-
agement and control systems, a report setting out the
results of an assessment of the systems set up and an opin-
ion on their compliance with the provisions of that Regu-
lation on management and control systems. Since those
documents are among the principal elements on which
the Commission relies, in the context of the shared man-
agement 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 prin-
ciples necessary for protecting the Community’s financial
interests, it is necessary to set out in detail the informa-
tion that such documents should contain and the basis for
the assessment and the opinion.

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 pursuant to
Article 62 of Regulation (EC) No 1083/2006, it is neces-
sary to make detailed provision about their content and
specify the nature and quality of the information on which
they rely.

(16) Operational programmes funded under the European ter-
ritorial 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 there-
fore appropriate to set out the specific information which
the description of the management and control system for
those programmes should contain.

(8)

(9)

(10)

(11)

(12)

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eligible public

expenditure does not

(17) Article 74 of Regulation (EC) No 1083/2006 provides,
inter alia, that for operational programmes for which the
total
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 func-
tions 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 irregu-
larities. 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 informa-
tion system in this field (1), and Commission Regulation
(EC) No 1831/94 of 26 July 1994 concerning irregulari-
ties and the recovery of sums wrongly paid in connection
with the financing of the Cohesion Fund and the organi-
sation of an information system in this field (2). It is appro-
priate,
to
incorporate those rules into this Regulation.

reasons of clarity and simplification,

for

(19)

Provision should be made for the Commission to reim-
burse judicial costs when it requests a Member State to
initiate or continue legal proceedings with a view to recov-
ering 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 pursuant to 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

(21)

(22)

(23)

Regulation (EC) No 1083/2006, not be obliged to report
irregularities involving amounts below a certain threshold
unless the Commission expressly so requests.

In the light of Directive 95/46/EC of the European Parlia-
ment and of the Council of 24 October 1995 on the pro-
tection of individuals with regard to the processing of
personal data and on the free movement of such data (3)
and Regulation (EC) No 45/2001 of the European Parlia-
ment 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 data (4), it is necessary
to provide, in relation to the information and publicity
measures and the audit work pursuant to this Regulation,
that the Commission and the Member States should pre-
vent any unauthorised disclosure of or access to personal
data, and to specify the purpose for which the Commis-
sion and the Member States can process such data.

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 obliga-
tion to maintain in all the regions concerned during the
programming period an agreed target level of public or
equivalent structural expenditure. For reasons of simplifi-
cation 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 rea-
sons, when the difference between the two levels is higher
that 3 % of the agreed target level, the rate should be cal-
culated by subtracting that de minimis threshold.

The use of electronic means for the exchange of informa-
tion 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 descrip-
tion 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 identifi-
cation of the party responsible for uploading the docu-
ments and any updates thereto.

(1) 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).

(3) OJ L 281, 23.11.1995, p. 31. Directive as amended by Regulation

(2) OJ L 191, 27.7.1994, p. 9. Regulation as amended by Regulation (EC)

(EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

No 2168/2005 (OJ L 345, 28.12.2005, p. 15).

(4) OJ L 8, 12.1.2001, p. 1.

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(24)

(25)

(26)

(27)

In the framework of Directive 1999/93/EC of the Euro-
pean Parliament and of the Council of 13 December 1999
on a Community framework for electronic signatures (1),
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 analy-
sis, it is necessary to require the use of an electronic
signature.

In order to ensure the quick development and proper func-
tioning of the common computer system, the cost of its
development should be financed by the budget of Euro-
pean Communities pursuant to 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 pursu-
ant to Article 46 of the same Regulation.

(29)

Building on the experience of the 2000-2006 program-
ming period, it is necessary to set out in detail the condi-
tions 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 finan-
cial engineering instruments in individual enterprises, are
subject to the rules on State aid including the Community
Guidelines on State aid to promote risk capital invest-
ments in small and medium- sized enterprises (2).

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 pursuant to Article 7(2) of Regulation
(EC) No 1080/2006 and the list of eligible interventions.
Given the diversity of the situations prevailing in the Mem-
ber States concerned, it is appropriate to establish a list of
criteria for identifying the areas experiencing or threat-
ened 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 renovat-
ing the common parts of multi-family residential build-
ings 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.

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.

the Structural Funds (5),

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
(EC) No 1685/2000 of
from the Structural Funds (3),
28 July 2000 laying down detailed rules for the imple-
mentation of Council Regulation (EC) No 1260/1999 as
regards eligibility of expenditure of operations co-financed
by the Structural Funds (4),
(EC) No 438/2001 of
2 March 2001 laying down detailed rules for the imple-
mentation of Council Regulation (EC) No 1260/1999 as
regards the management and control systems for assis-
(EC)
tance granted under
No 448/2001 of 2 March 2001 laying down detailed rules
for
the implementation of Council Regulation (EC)
No 1260/1999 as regards the procedure for making finan-
cial corrections to assistance granted under the Structural
Funds (6), (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 Cohe-
sion Fund and the procedure for making financial correc-
tions (7), (EC) No 16/2003 of 6 January 2003 laying down
special detailed rules for implementing Council Regula-
tion (EC) No 1164/94 as regards eligibility of expenditure
in the context of measures part-financed by the Cohesion
Fund (8) 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 mea-
sures concerning the activities of the Cohesion Fund (9)
should be repealed.

(30)

The measures provided for in this Regulation are in accor-
dance with the opinion of the Coordination Committee
of the Funds,

(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

(1) OJ L 13, 19.1.2000, p. 12.
(2) OJ C 194, 18.8.2006, p. 2.

HAS ADOPTED THIS REGULATION:

(3) OJ L 130, 31.5.2000, p. 30.
(4) OJ L 193, 29.7.2000, p. 39. Regulation as last amended by Regula-

tion (EC) No 448/2004 (OJ L 72, 11.3.2004, p. 66).

(5) 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).

(6) OJ L 64, 6.3.2001, p. 13.
(7) OJ L 201, 31.7.2002, p. 5.
(8) OJ L 2, 7.1.2003, p. 7.
(9) OJ L 98, 2.4.2004, p. 22.

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CONTENTS

CHAPTER I:

INTRODUCTION ...................................................................................... 11

Article 1:

Subject matter .......................................................................................... 11

CHAPTER II:

PROVISIONS IMPLEMENTING REGULATION (EC) No 1083/2006 .................... 11

SECTION 1:

INFORMATION AND PUBLICITY ................................................................ 11

Article 2:

Article 3:

Article 4:

Article 5:

Article 6:

Article 7:

Article 8:

Article 9:

Article 10:

Preparation of the communication plan ........................................................ 11

Examination of compatibility of the communication plan................................. 11

Implementation and monitoring of the communication plan ............................ 12

Information measures for potential beneficiaries ............................................. 12

Information measures for beneficiaries .......................................................... 12

Responsibilities of the managing authority relating to information and publicity
measures for the public .............................................................................. 13

Responsibilities of beneficiaries relating to information and publicity measures for
the public ................................................................................................ 13

Technical characteristics of information and publicity measures for the operation 13

Network and exchange of experience............................................................ 14

SECTION 2:

INFORMATION ON USE OF THE FUNDS ..................................................... 14

Article 11:

Indicative breakdown of use of the Funds ...................................................... 14

SECTION 3:

MANAGEMENT AND CONTROL SYSTEMS .................................................. 14

Article 12:

Article 13:

Article 14:

Article 15:

Article 16:

Article 17:

Article 18:

Article 19:

Article 20:

Article 21:

Article 22:

Article 23:

Article 24:

Article 25:

Article 26:

Intermediate bodies ................................................................................... 14

Managing authority ................................................................................... 14

Accounting records ................................................................................... 15

Audit trail................................................................................................ 15

Audits of operations .................................................................................. 15

Sampling ................................................................................................. 16

Documents presented by the audit authority .................................................. 16

Availability of documents ........................................................................... 17

Documents submitted by the certifying authority ............................................ 17

Description of management and control systems ............................................ 17

Information concerning the managing authority, the certifying authority and inter-
mediate bodies ......................................................................................... 18

Information concerning the audit authority and bodies carrying out audits .......... 18

Description of the management and control systems of the European territorial
cooperation objective................................................................................. 18

Assessment of management and control systems ............................................ 19

Derogations concerning operational programmes referred to in Article 74 of Regu-
lation (EC) No 1083/2006 .......................................................................... 19

SECTION 4:

IRREGULARITIES...................................................................................... 19

Article 27:

Article 28:

Definitions............................................................................................... 19

Initial reporting — derogations.................................................................... 19

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Article 29:

Article 30:

Article 31:

Article 32:

Article 33:

Article 34:

Article 35:

Article 36:

Urgent cases............................................................................................. 20

Reporting of follow-up — non-recovery........................................................ 21

Electronic transmission .............................................................................. 21

Reimbursement of judicial costs................................................................... 21

Contacts with Member States ...................................................................... 21

Use of information .................................................................................... 22

Provision of information to Committees........................................................ 22

Irregularities under the reporting threshold .................................................... 22

SECTION 5:

PERSONAL DATA .................................................................................... 22

Article 37:

Protection of personal data ......................................................................... 22

SECTION 6:

FINANCIAL CORRECTION FOR NON-RESPECT OF ADDITIONALITY ............... 22

Article 38:

Rates of financial correction........................................................................ 22

SECTION 7:

ELECTRONIC EXCHANGE OF DATA ........................................................... 23

Article 39:

Article 40:

Article 41:

Article 42:

Computer system for data exchange ............................................................. 23

Content of computer system for data exchange .............................................. 23

Functioning of computer system for data exchange ......................................... 24

Transmission of data through the computer system for data exchange ................ 24

SECTION 8:

FINANCIAL ENGINEERING INSTRUMENTS................................................... 24

Article 43:

Article 44:

Article 45:

General provisions applicable to all financial engineering instruments................. 24

Additional provisions applicable to holding funds ........................................... 25

Additional provisions applicable to financial engineering instruments other than
holding funds and urban development funds.................................................. 26

Article 46:

Additional provisions applicable to urban development funds ........................... 26

CHAPTER III:

PROVISIONS IMPLEMENTING REGULATION (EC) No 1080/2006 .................... 26

SECTION 1:

ELIGIBILITY OF EXPENDITURE ON HOUSING .............................................. 26

Article 47:

Interventions in the field of housing ............................................................. 26

SECTION 2:

RULES OF ELIGIBILITY APPLICABLE TO OPERATIONAL PROGRAMMES FOR
THE EUROPEAN TERRITORIAL COOPERATION OBJECTIVE ........................... 27

Article 48:

Article 49:

Article 50:

Article 51:

Article 52:

Article 53:

Rules on eligibility of expenditure ................................................................ 27

Financial charges and guarantee costs ........................................................... 27

Expenditure by public authorities relating to the implementation of operations .... 27

In-kind contributions ................................................................................. 27

Overheads ............................................................................................... 28

Depreciation ............................................................................................ 28

CHAPTER IV:

FINAL PROVISIONS .................................................................................. 28

Article 54:

Article 55:

Repeal..................................................................................................... 28

Entry into force ........................................................................................ 28

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LIST OF ANNEXES

Annex I:

Instructions for creating the emblem and a definition of the standard colours ...... 29

Annex II:

Categorisation of funds assistance for 2007-2013 ........................................... 31

Part A:

Part B:

Part C:

Annex III:

Annex IV:

Codes by dimension .................................................................................. 31

Indicative breakdown of the Community contribution by category in the opera-
tional programme ..................................................................................... 36

Cumulative breakdown of allocations of the Community contribution by category
in the annual and final report on implementation ........................................... 36

List of data on operations to be communicated on request to the Commission for
the purpose of documentary and on-the-spot checks pursuant to Article 14 ........ 37

Technical parameters for random statistical sampling pursuant to Article 17 (Sam-
pling)...................................................................................................... 39

Annex V:

Model audit strategy under Article 62(1)(c) of Regulation (EC) No 1083/2006 ..... 40

Annex VI:

Annex VII:

Annex VIII:

Part A:

Part B:

Annex IX:

Model annual control report pursuant to Article 62(1)(d)(i) of Council Regulation
(EC) No 1083/2006 and Article 18(2) of the present Regulation........................ 42

Model annual opinion pursuant to Article 62(1)(d)(ii) of Council Regulation (EC)
No 1083/2006 and Article 18(2) of the present Regulation .............................. 45

Model final control report and closure declaration for operational programmes
pursuant to Article 62(1)(e) of Council Regulation (EC) No 1083/2006 and
Article 18(3) of the present Regulation ......................................................... 47

Model financial control report ..................................................................... 47

Closure declaration.................................................................................... 50

Model declaration for the partial closure of operational programmes pursuant to
Article 18(5) ............................................................................................ 52

Annex X:

Certificate and statement of expenditure and application for payment................. 53

Annex XI:

Annual statement on withdrawn and recovered amounts and pending recoveries
(Article 20(2))........................................................................................... 64

Annex XII:

Description of management and control systems ............................................ 65

Annex XIII:

Model opinion issued pursuant to 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 ................................................................ 69

Annex XIV:

Model statement of expenditure for a partial closure........................................ 71

Annex XV:

Financial table for the national strategic reference framework (NSRF) — indicative
annual allocation by fund and operational programme (OP).............................. 73

Annex XVI:

Financing plans for the operational programme.............................................. 74

Annex XVII:

Forecast of likely payment applications ......................................................... 76

Annex XVIII:

Annual and final reporting.......................................................................... 77

Annex XIX:

Verification of additionality for 2007 to 2013 convergence objective — ex ante
verification .............................................................................................. 82

Annex XX:

Major project structured data to be encoded .................................................. 83

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Annex XXI:

Annex XXII:

Major project request for confirmation of assistance pursuant to Articles 39 to 41
of Regulation (EC) No 1083/2006 — European Regional Development
Fund/Cohesion Fund — infrastructure investment ........................................... 85

Major project request for confirmation of assistance pursuant to Articles 39 to 41
of Regulation (EC) No 1083/2006 — European Regional Development
Fund/Cohesion Fund — Productive investment............................................... 100

Annex XXIII:

Data on participants in ESF operations.......................................................... 115

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CHAPTER I

INTRODUCTION

Article 1

Subject matter

The communication plan shall

2.
following:

include at

least

the

(a)

the aims and target groups;

This Regulation lays down rules for the implementation of Regu-
lation (EC) No 1083/2006 and Regulation (EC) No 1080/2006
as regards the following:

(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;

(a)

information and publicity;

(b)

information on use of the Funds;

(c) management and control systems;

(d)

irregularities;

(e) personal data;

(c)

the indicative budget for implementation of the plan;

(d)

the administrative departments or bodies responsible for
implementation of the information and publicity measures;

(e) an indication of how the information and publicity mea-
sures are to be evaluated in terms of visibility and aware-
ness of operational programmes and of the role played by
the Community.

(f)

financial corrections for non-respect of additionality;

(g) electronic exchange of data;

Article 3

(h)

financial engineering instruments;

(i)

eligibility of housing;

(j)

eligibility of operational programmes for the European ter-
ritorial cooperation objective as referred to in Article 3(2)(c)
of Regulation (EC) No 1083/2006.

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 pro-
grammes, of the date of adoption of the last of these operational
programmes.

CHAPTER II

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).

PROVISIONS IMPLEMENTING REGULATION (EC) No 1083/2006

Section 1

Information and publicity

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 com-
munication plan to the Commission.

Article 2

Preparation of the communication plan

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.

1.
A communication plan, as well as any major amendments
to it, shall be drawn up by the managing authority for the opera-
tional 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 Euro-
pean Social Fund (ESF) or the Cohesion Fund.

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.

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Article 4

Implementation and monitoring of the
communication plan

The managing authority shall provide potential beneficia-
2.
ries with clear and detailed information on at least the following:

The managing authority shall inform the monitoring com-

1.
mittee for each operational programme of the following:

(a)

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

(a)

the communication plan and progress in its implementation;

(b) a description of the procedures for examining applications

for funding and of the time periods involved;

(b)

information and publicity measures carried out;

(c)

the means of communication used.

(c)

the criteria for selecting the operations to be financed;

The managing authority shall provide the monitoring commit-
tee with examples of such measures.

(d)

the contacts at national, regional or local level who can pro-
vide information on the operational programmes.

2.
The annual reports and the final report on implementation
of an operational programme, referred to in Article 67 of Regu-
lation (EC) No 1083/2006, shall include:

In addition, the managing authority shall inform potential ben-
eficiaries of the publication provided for in Article 7(2)(d).

(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 mea-
sures referred to in Article 7(2)(d) including, where appli-
cable, the electronic address at which such data may be
found;

3.
The managing authority shall involve in information and
publicity measures, in accordance with national laws and prac-
tices, at least one of the following bodies that can widely dissemi-
nate the information listed in paragraph 2:

(a) national, regional and local authorities and development

agencies;

(c)

the content of any major amendments to the communica-
tion plan.

(b)

trade and professional associations;

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 vis-
ibility and awareness of operational programmes and of the role
played by the Community, as provided for in Article 2(2)(e).

(c)

economic and social partners;

(d) non-governmental organisations;

3.
The means used for implementing, monitoring and evalu-
ating the communication plan shall be proportional to the infor-
mation and publicity measures identified in the communication
plan.

(e) organisations representing business;

Article 5

Information measures for potential beneficiaries

1.
The managing authority shall, in accordance with the com-
munication plan, ensure that the operational programme is dis-
seminated widely, with details of the financial contributions from
the Funds concerned, and that it is made available to all inter-
ested parties.

(f)

information centres on Europe as well as Commission rep-
resentations in the Member States;

(g) educational institutions.

Article 6

Information measures for beneficiaries

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 dis-
seminated as widely as possible.

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

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Article 7

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

The plaque shall state the type and name of the operation, in
addition to the information referred to in Article 9. That infor-
mation shall take up at least 25 % of the plaque.

1.
The managing authority shall ensure that the information
and publicity measures are implemented in accordance with the
communication plan and that they aim at the widest possible
media coverage using various forms and methods of communi-
cation at the appropriate territorial level.

The beneficiary shall, during the implementation of the
3.
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 managing authority shall be responsible for organis-

2.
ing at least the following information and publicity measures:

(b)

the operation consists in the financing of infrastructure or
of construction operations.

(a) a major information activity publicising the launch of an
operational programme, even in the absence of the final ver-
sion of the communication plan;

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

(b) at least one major information activity a year, as set out in
the communication plan, presenting the achievements of the
operational programme(s) including, where relevant, major
projects;

(c)

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

(d)

the publication, electronically or otherwise, of the list of ben-
eficiaries, 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

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 opera-
tional programme co-financed by the ESF, the ERDF or the Cohe-
sion Fund.

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

1.
The beneficiary shall be responsible for informing the pub-
lic, by means of the measures laid down in paragraphs 2, 3 and 4,
about the assistance obtained from the Funds.

All information and publicity measures aimed at beneficiaries,
potential beneficiaries and the public shall include the following:

2.
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 follow-
ing conditions:

(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)

the total public contribution to the operation exceeds
EUR 500 000;

(i)

for the ERDF: ‘European Regional Development Fund’;

(b)

the operation consists in the purchase of a physical object
or in the financing of infrastructure or of construction
operations.

(ii)

for the Cohesion Fund: ‘Cohesion Fund’;

(iii) for the ESF: ‘European Social Fund’;

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(c) a statement chosen by the managing authority, highlighting
the added value of the intervention of the Community, and
preferably ‘Investing in your future’.

Section 3

Management and control systems

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

Article 12

Intermediate bodies

Article 10

Network and exchange of experience

Each managing authority shall designate the contact per-
1.
sons 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.

2.
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 commu-
nication plan, and exchanges of experience in implementing the
information and publicity measures under this Section.

Exchanges of experience in the field of information and
3.
publicity may be supported through technical assistance pursu-
ant to Article 45 of Regulation (EC) No 1083/2006.

Section 2

Information on use of the Funds

Article 11

Indicative breakdown of use of the Funds

1. Member States shall submit to the Commission the indica-
tive breakdown by category of the programmed use of the Funds
at operational programme level, as referred to in Article 37(1)(d)
of Regulation (EC) No 1083/2006 and Article 12(5) of Regula-
tion (EC) No 1080/2006, in accordance with Parts A and B of
Annex II to this Regulation.

2.
The annual and final implementation reports referred to in
Article 67 of Regulation (EC) No 1083/2006 shall contain
updated 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 combina-
tion of codes, in accordance with Parts A and C of Annex II to
this Regulation.

3.
The data provided by Member States pursuant to para-
graphs 1 and 2 shall be used by the Commission only for infor-
mation purposes.

Where one or more of the tasks of a managing authority or cer-
tifying authority are performed by an intermediate body, the rel-
evant 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.
For the purposes of the selection and approval of opera-
tions pursuant to Article 60(a) of Regulation (EC) No 1083/2006,
the managing authority shall ensure 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 informa-
tion to be kept and communicated.

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 author-
2.
ity pursuant to Article 60(b) of Regulation (EC) No 1083/2006
shall cover administrative,
technical and physical
aspects of operations, as appropriate.

financial,

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 reimburse-
ment 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 expendi-
ture with other Community or national schemes and with other
programming periods.

Verifications shall include the following procedures:

(a) administrative verifications in respect of each application for

reimbursement by beneficiaries;

(b) on-the-spot verifications of individual operations.

3. Where on-the-spot verifications pursuant to paragraph 2(b)
are carried out on a sample basis for an operational programme,
the managing authority shall keep records describing and justify-
ing the sampling method and identifying the operations or trans-
actions 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 sam-
pling method each year.

4.
The managing authority shall establish written standards
and procedures for the verifications carried out pursuant to para-
graph 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.

5. 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 sepa-
ration of functions in accordance with Article 58(b) of Regula-
tion (EC) No 1083/2006.

Article 14

Accounting records

1.
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.

2.
At the written request of the Commission, the Member
State shall provide the Commission with the information referred
to in paragraph 1 within 15 working days of receipt of the
request, or any other agreed period, for the purpose of carrying
out documentary and on-the-spot checks.

Article 15

Audit trail

the purposes of Article 60(f) of Regulation (EC)
For
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 Commis-
sion to be reconciled with the detailed accounting records
and supporting documents held by the certifying authority,
managing authority, intermediate bodies and beneficiaries as
the operational
regards operations co-financed under
programme;

(b)

it permits verification of payment of the public contribu-
tion to the beneficiary;

(c)

it permits verification of application of the selection criteria
established by the monitoring committee for the operational
programme;

(d)

it contains in respect of each operation, as appropriate, the
technical specifications and financing plan, documents con-
cerning 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 Article 62(1)(b) of Regulation (EC)
No 1083/2006 shall be carried out each 12-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 docu-
mentation and records held by the beneficiary.

The audits shall verify that the following conditions are

2.
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 con-
cerning its functionality and use or the objectives to be
attained;

(b)

the expenditure declared corresponds to the accounting
records and supporting documents held by the beneficiary;

(c)

the expenditure declared by the beneficiary is in compliance
with Community and national rules;

(d)

the public contribution has been paid to the beneficiary
in accordance with Article 80 of Regulation (EC)
No 1083/2006.

3. Where problems detected appear to be systemic in nature
and therefore entail a risk for other operations under the opera-
tional programme, the audit authority shall ensure that further
examination is carried out, including additional audits where nec-
essary, to establish the scale of such problems. The necessary pre-
ventive and corrective action shall be taken by the relevant
authorities.

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Only expenditure falling within the scope of an audit car-
4.
ried out pursuant to 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.

The audit authority shall draw conclusions on the basis of
6.
the results of the audits of the complementary sample and com-
municate them to the Commission in the annual control report.

Article 17

Sampling

1.
The sample of operations to be audited each year shall in
the first instance be based on a random statistical sampling
method as set out in paragraphs 2, 3 and 4. Additional opera-
tions may be selected as a complementary sample as set out in
paragraphs 5 and 6.

2.
The method used to select the sample and to draw conclu-
sions 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 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
3.
be selected from those operations for which, during the year pre-
ceding the year in which the annual control report pursuant to
Article 18(2) is communicated to the Commission, expenditure
has been declared to the Commission for the operational pro-
gramme or, where appropriate, for the operational programmes
covered by a common management and control system. For the
first 12-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.

4.
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 com-
municate them to the Commission in the annual control report.

Where the number of detected irregularities is high or where sys-
temic 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 particu-
lar, 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 Article 62(1)(c) of Regula-
tion (EC) No 1083/2006 shall be established in accordance with
the model in Annex V to this Regulation. It shall be updated and
reviewed annually and, if necessary, during the course of the year.

The annual control report and the opinion referred to in
2.
Article 62(1)(d) of Regulation (EC) No 1083/2006 shall be based
on the systems audits and audits of operations carried out pur-
suant to Article 62(1)(a) and (b) 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 coop-
eration objective, the annual control report and the opinion shall
cover all the Member States concerned in the programme.

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 closure declaration referred to in Article 62(1)(e) of
3.
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 dec-
laration and final control report shall be drawn up in accordance
with the model set out in Annex VIII to this Regulation.

5.
The audit authority shall regularly review the coverage pro-
vided 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.

For operational programmes under the European territorial coop-
eration objective, the closure declaration and final control report
shall cover all the Member States concerned in the 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 iden-
tified and to guarantee for each programme sufficient coverage
of different types of operation, beneficiaries, intermediate bodies
and priority axes.

If there is a limitation in the scope of examination or if the
4.
level of irregular expenditure detected does not allow the provi-
sion of an unqualified opinion for the annual opinion referred
to in Article 62(1)(d) 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.

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In the event of partial closure of an operational pro-
5.
gramme, 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 Article 62(1)(d)(ii) of Regulation (EC)
No 1083/2006.

6. Where documents exist in electronic version only, the com-
puter 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

Article 19

Availability of documents

Certified statements of expenditure and payment applica-
1.
tions
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.

For

1.
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.

2.
By 31 March each year as from 2008, the certifying author-
ity shall send to the Commission a statement, in the format in
Annex XI, identifying for each priority axis of the operational
programme:

2.
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 bod-
ies entitled thereto, including at least authorised staff of the man-
aging 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.

3.
The managing authority shall keep information necessary
for the purposes of evaluation and reporting, including the infor-
mation 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
4.
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.

(a)

the amounts withdrawn from statements of expenditure sub-
mitted during the preceding year following cancellation of
all or part of the public contribution for an operation;

(b)

the amounts recovered which have been deducted from
those statements of expenditure;

(c) a statement of amounts to be recovered as at 31 December
of the preceding year, classified by the year in which recov-
ery orders were issued.

In order to proceed to the partial closure of an operational
3.
programme, the certifying authority shall send to the Commis-
sion a statement of expenditure referred to in Article 88 of Regu-
lation (EC) No 1083/2006 in the format set out in Annex XIV
to this Regulation.

Article 21

Description of management and control systems

1.
The description of the management and control systems
for operational programmes referred to in Article 71(1) of Regu-
lation (EC) No 1083/2006 shall contain information on the mat-
ters referred to in Article 58 of that Regulation in respect of each
in
operational programme, and the information set out
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.

5.
The procedure for certification of conformity of documents
held on commonly accepted data carriers with the original docu-
ment shall be laid down by the national authorities and shall
ensure that the versions held comply with national legal require-
ments and can be relied on for audit purposes.

2.
The description of the management and control systems of
operational programmes under the European territorial coopera-
tion objective shall be provided by the Member State on whose
territory the managing authority is located.

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Article 22

Information concerning the managing authority, the
certifying authority and intermediate bodies

(c)

the procedures for monitoring the implementation of rec-
ommendations and corrective measures resulting from audit
reports;

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

(d)

the procedures, where appropriate, for the supervision by
the audit authority of the work of bodies involved in carry-
ing out audits concerning the operational programme;

(a) a description of the tasks entrusted to them;

(b)

the organisation chart of each of them, a description of the
allocation of tasks between or within their departments, and
the indicative number of posts allocated;

(e)

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

(c)

the procedures for selecting and approving operations;

Article 24

(d)

the procedures by which beneficiaries’ applications for reim-
bursement are received, verified and validated, and in par-
ticular the rules and procedures laid down for verification
purposes in Article 13, and the procedures by which pay-
ments to beneficiaries are authorised, executed and entered
in the accounts;

(e)

the procedures by which statements of expenditure are
drawn up, certified and submitted to the Commission;

(f)

reference to the written procedures established for the pur-
poses of points (c), (d) and (e);

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 responsibili-
ties pursuant to Article 60 of Regulation (EC) No 1083/2006
and Article 15 of Regulation (EC) No 1080/2006;

(g) eligibility rules laid down by the Member State and appli-

cable to the operational programme;

(b)

(h)

the system for keeping the detailed accounting records of
operations and data on implementation referred to in
Article 14(1), under the operational programme.

to provide the certifying authority with access to all the
information which it requires to discharge its responsibili-
ties
(EC)
pursuant
No 1083/2006;

of Regulation

to Article

61

Article 23

Information concerning the audit authority and bodies
carrying out audits

(c)

to provide the audit authority with access to all the informa-
tion which it requires to discharge its responsibilities pursu-
ant to Article 62 of Regulation (EC) No 1083/2006 and
Article 14(2) of Regulation (EC) No 1080/2006;

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:

(d)

to ensure compliance by the Member States with their obli-
gations as regards the recovery of amounts unduly paid as
set out in Article 17(2) of Regulation (EC) No 1080/2006;

(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 Regu-
lation (EC) No 1083/2006;

(e)

(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;

to ensure the legality and regularity of expenditure paid out-
side the Community and included in the statement of expen-
diture, where the Member States taking part in a programme
avail themselves of the flexibility allowed by Article 21(3)
of Regulation (EC) No 1080/2006, in order to allow the
managing authority, the certifying authority and the audit
authority to exercise their responsibilities as regards expen-
diture paid in third countries and the arrangements for
recovering amounts unduly paid relating to irregularities.

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Article 25

Assessment of management and control systems

The statement of expenditure shall be drawn up following the
models set out in Annexes X and XIV to this Regulation.

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 imple-
mentation 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
pursuant to Regulation (EC) No 1260/1999, account may be
taken of the results of audits carried out by national and Com-
munity auditors in relation to those systems for the purpose of
establishing the report and opinion pursuant to 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.
For operational programmes in respect of which a Mem-
ber State has exercised the option referred to in the first subpara-
graph 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 Regu-
2.
lation shall be carried out by the national body referred to in
Article 74(2) of Regulation (EC) No 1083/2006.

(b) of
The audits of operations referred to in point
3.
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.

4.
Article 18(2) to (5) of this Regulation shall apply, mutatis
mutandis, to the preparation of the documents issued by the
national body referred to in Article 74(2) of Regulation (EC)
No 1083/2006.

5.
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.

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)

(b)

(c)

‘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 exer-
cising its prerogatives as a public authority;

‘primary administrative or judicial finding’ means a first writ-
ten assessment by a competent authority, either administra-
tive 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;

‘suspected fraud’ means an irregularity giving rise to the ini-
tiation of administrative or judicial proceedings at national
level in order to establish the presence of intentional behav-
iour, in particular fraud, as referred to in Article 1(1)(a) of
the Convention drawn up on the basis of Article K.3 of the
Treaty on European Union, on the protection of the Euro-
pean Communities’ financial interests (1);

(d)

‘bankruptcy’ means insolvency proceedings within the
meaning of Article 2(a) of Council Regulation (EC)
No 1346/2000 (2).

Article 28

Initial reporting — derogations

1. Without prejudice to the other obligations pursuant to
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.

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.

(1) OJ C 316, 27.11.1995, p. 49.
(2) OJ L 160, 30.6.2000, p. 1.

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In that report Member States shall in all cases give details con-
cerning the following:

By way of derogation from paragraph 1, the following cases

2.
need not be reported:

(a)

the Fund, objective, operational programme, priority axis
and operation concerned and the Common Identification
Code (CCI) number;

(b)

the provision which has been infringed;

(c)

the date and source of the first information leading to sus-
picion that an irregularity has been committed;

(d)

the practices employed in committing the irregularity;

(e) where appropriate, whether the practice gives rise to a sus-

picion of fraud;

(f)

the manner in which the irregularity was discovered;

(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 bank-
ruptcy of the beneficiary;

(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 pay-
ment of the public contribution;

(c)

cases which are detected and corrected by the managing
authority or certifying 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.

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

involved;

However, irregularities preceding a bankruptcy and cases of sus-
pected fraud must be reported.

(h)

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

3. Where some of the information referred to in paragraph 1,
and in particular information concerning the practices employed
in committing the irregularity and the manner in which it was
discovered, is not available, Member States shall as far as pos-
sible supply the missing information when forwarding subse-
quent quarterly reports of irregularities to the Commission.

(j)

the date on which the primary administrative or judicial find-
ing on the irregularity was established;

(k)

the identity of the natural and legal persons involved or of
any other participating entities, except where this informa-
tion is irrelevant for the purposes of combating irregulari-
ties, given the nature of the irregularity concerned;

(l)

the total budget and the public contribution approved for
the operation and the distribution of
its co-financing
between Community and national contribution;

(m) the amount of the public contribution affected by the irregu-
larity and the corresponding Community contribution at
risk;

(n) where no payment of the public contribution has been made
to the persons or other entities identified pursuant to
point (k), the amounts which would have been unduly paid
had the irregularity not been identified;

(o)

the suspension of payments, where applicable, and the pos-
sibilities of recovery;

(p)

the nature of the irregular expenditure.

4.
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 ben-
eficiary 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.

5.
If national provisions provide for the confidentiality of
investigations, communication of the information shall be sub-
ject to the authorisation of the competent court or tribunal.

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

Article 29

Urgent cases

Each Member State shall 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.

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Article 30

Reporting of follow-up – non-recovery

(e) an outline description of the measures taken by the Mem-
ber State, with an indication of their dates, to recover the
relevant amount.

1. Within two months following the end of each quarter,
Member States shall inform the Commission, with reference to
any previous report made pursuant to Article 28, of the proce-
dures instituted with respect to all irregularities previously noti-
fied 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;

(b) any interim measures taken by Member States to safeguard

recovery of sums unduly paid;

In the case referred to in paragraph 2, the Commission may
3.
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.

(c) any judicial and administrative procedures instituted with a
view to recovering sums unduly paid and to imposing
sanctions;

Article 32

Reimbursement of judicial costs

(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 ter-
mination 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.

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 Mem-
ber 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

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 recov-
ered and of the facts relevant to the decision on apportionment
of
to Article 70(2) of Regulation (EC)
No 1083/2006.

the loss pursuant

1.
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.

This information shall be sufficiently detailed to allow the Com-
mission to take such a decision as soon as possible, after consult-
ing 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;

(d)

in the case of bankruptcies subject to reporting pursuant to
Article 28(2), a copy of the document attesting the insol-
vency of the beneficiary;

2.
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.

3.
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 mea-
sures and judicial proceedings.

4.
At the request of a Member State or of the Commission,
the Member States and the Commission shall consult one another
for the purpose of closing any loopholes prejudicial to Commu-
nity interests, which become apparent in the course of the
enforcement of provisions in force.

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Article 34

Use of information

The Commission may use any information of a general or opera-
tional nature communicated by Member States under this Regu-
lation 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/EC (1),
of the order of magnitude of the Funds involved in the irregulari-
ties which have been discovered and of the various categories of
irregularity, broken down by type and 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 Com-
mission expressly requests it.

However, in accordance with Article 61(f) of Regulation (EC)
No 1083/2006, Member States shall keep accounts of amounts
below this threshold that are recoverable and of amounts recov-
ered or withdrawn following cancellation of the contribution to
an operation and shall repay the recovered amounts to the gen-
eral budget of the European Communities. Without prejudice to
the obligations arising directly out of Article 70(1)(b) of Regula-
tion (EC) No 1083/2006, the Member State and the Community
shall share the loss arising from the amounts below the thresh-
old which cannot be recovered in accordance with the
co-financing rate applicable to the operation concerned. The pro-
cedure set out in Article 30(2) of this Regulation shall not apply,
unless the Commission decides otherwise.

The third subparagraph shall also apply to cases of bankruptcy
exempted
to
Article 28(1).

obligation pursuant

from the

reporting

Section 5

Personal data

Article 37

Protection of personal data

1. Member States and the Commission shall take all neces-
sary measures to prevent any unauthorised disclosure of, or
access to, the information referred to in Article 14(1), informa-
tion collected by the Commission in the course of its audits and
information referred to in Section 4.

2.
The information referred to in Article 14(1), together with
information collected by the Commission in the course of its
audits, shall be used by the Commission for the sole purpose of
fulfilling its responsibilities pursuant to Article 72 of Regulation
(EC) No 1083/2006. The European Court of Auditors and the
European Anti-Fraud Office shall have access to that information.

3.
The information referred to in Section 4 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 informa-
tion has expressly so agreed.

4.
Any personal data included in the information referred to
in Article 7(2) (d) shall be processed only for the purpose speci-
fied in that Article.

Section 6

Financial correction for non-respect of additionality

Article 38

Rates of financial correction

1. Where the Commission makes a financial 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.

2. 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 certi-
fying authority, the most recent accounting exchange rate pub-
lished electronically by the Commission shall be used.

(1) OJ L 61, 4.3.1994, p. 27.

2.
The rate of financial correction shall be obtained by sub-
tracting 3 percentage points from the difference between the
agreed target level and the level achieved, expressed as a percent-
age 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.

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

In addition to paragraph 1, the computer system for data
2.
exchange shall contain at least the following documents and data
of common interest enabling monitoring to be carried out:

4.
The financial correction shall not exceed 5 % of the Struc-
tural Fund allocation to the Member State concerned under the
convergence objective for the full programming period.

Section 7

Electronic exchange of data

Article 39

Computer system for data exchange

(a)

the national strategic reference framework referred to in
Article 27(1) of Regulation (EC) No 1083/2006;

(b) data establishing compliance with additionality, in accor-

dance with the model set out in Annex XIX;

(c)

the operational programmes, including data concerning cat-
egorisation 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;

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 Com-
mission 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.

(e)

(f)

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 Regula-
tion, together with selected data from those Annexes identi-
fied in Annex XX;

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;

Article 40

Content of computer system for data exchange

The computer system for data exchange shall contain infor-
1.
mation 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 opera-
tional programme, as set out in the national strategic refer-
ence framework, in accordance with the model set out in
Annex XV;

(b)

the financing plans for operational programmes, in accor-
dance 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 accor-

dance with the model set out in Annex XVII;

(g) data on participants in ESF operations by priority, in accor-

dance with the model set out in Annex XXIII;

(h)

the description of management and control systems,
accordance with the model set out in Annex XII;

in

(i)

(j)

the audit strategy, in accordance with the model set out in
Annex V;

the reports and opinions on audits, in accordance with the
models set out in Annexes VI, VII, VIII, IX and XIII, and cor-
respondence 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.

(e)

the financial section of the annual reports and final imple-
mentation reports, in accordance with the model set out in
Annex XVIII, point 2.1.

The data referred to in paragraphs 1 and 2 shall, where

3.
applicable, be transmitted in the format given in the Annexes.

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Article 41

Functioning of computer system for data exchange

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

The Commission and the authorities designated by the
1.
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 docu-
ments for which they are responsible, and any updates thereto,
in the format required.

Section 8

Financial engineering instruments

Article 43

2. Member States shall centralise and send to the Commis-
sion requests for access rights to the computer system for data
exchange.

General provisions applicable to all financial engineering
instruments

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.

4.
The cost of developing the computer system for data
exchange shall be financed by the general budget of the Euro-
pean Communities pursuant to Article 45 of Regulation (EC)
No 1083/2006.

Any costs of an interface between the common computer sys-
tem for data exchange and national, regional and local computer
systems, and any costs of adapting national, regional and local
systems
to Regulation (EC)
No 1083/2006, shall be eligible pursuant to Article 46 of that
Regulation.

to requirements pursuant

1.
Articles 43 to 46 shall apply to financial engineering instru-
ments 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 Commis-
sion Recommendation 2003/361/EC (1) as of 1 Janu-
ary 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:

Article 42

Transmission of data through the computer system for
data exchange

(a)

the targeted market of enterprises or urban projects and the
criteria, terms and conditions for financing them;

1.
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.

(b)

the operational budget of
instrument;

the

financial

engineering

(c)

the ownership of the financial engineering instrument;

The date taken into account for the forwarding of docu-
2.
ments to the Commission shall be the date on which the Mem-
ber State records the documents into the computer system for
data exchange.

(d)

the co-financing partners or shareholders;

(e)

the by-laws of the financial engineering instrument;

3.
In cases of force majeure, and in particular of malfunction-
ing of the computer system for data exchange or a lack of a last-
ing connection, the Member State concerned may forward to the
Commission the documents
required by Regulation (EC)
in
No 1083/2006 in hard copy, using the forms set out
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.

(f)

the provisions on professionalism, competence and indepen-
dence 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 concern-
ing exit from investments in enterprises or urban projects;

(1) OJ L 124, 20.5.2003, p. 36.

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(i)

the financial engineering
the winding-up provisions of
instruments, including the reutilisation of resources returned
to the financial engineering instrument from investments or
left over after all guarantees have been honoured, attribut-
able to the contribution from the operational programme.

(b) monitoring of implementation in accordance with appli-

cable rules;

(c) an exit policy for the contribution from the operational pro-

gramme out of the financial engineering instrument;

The business plan shall be assessed and its implementation moni-
tored by, or under the responsibility of, the Member State or the
managing authority.

The assessment of the economic viability of the investment activi-
ties 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 agree-
ments 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 finan-
cial 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:

(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) 2 % of the capital contributed from the operational pro-
gramme to holding funds, or of the capital contributed from
the operational programme or holding fund to the guaran-
tee funds;

(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) 3 % of the capital contributed from the operational pro-
gramme 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 pro-
gramme or the holding fund to micro-credit instruments
directed at micro-enterprises.

The terms and conditions for contributions from opera-
5.
tional 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 instru-
ment and the Member State or the managing authority.

The funding agreement referred to in paragraph 5 shall

6.
include at least:

(a)

the investment strategy and planning;

(b) as regards urban development funds, urban development
studies or evaluations and integrated urban development
plans included in operational programmes.

The funding agreement referred to in paragraph 1 shall, in

2.
particular, make provision for:

(a)

the terms and conditions for contributions from the opera-
tional programme to the holding fund;

(b) a call for expression of interest addressed to financial inter-

mediaries or urban development funds;

(c)

(d)

(e)

the appraisal, selection and accreditation of financial inter-
mediaries or urban development funds by the holding fund;

the setting up and monitoring of the investment policy or
the targeted urban development plans and actions;

reporting by the holding fund to Member States or manag-
ing authorities;

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(f) monitoring the implementation of investments in accor-

dance with applicable rules;

For the purposes of paragraph 1, urban development funds

2.
shall invest by means of equity, loans and guarantees.

(g) audit requirements;

(h)

(i)

the exit policy of the holding fund out of the venture capi-
tal funds, guarantee funds, loan funds or urban development
funds;

the winding-up provisions of the holding fund, including the
reutilisation of resources returned to the financial engineer-
ing instrument from investments made or left over after all
guarantees have been honoured which are attributable to the
contribution from the operational programme.

The investment policy referred to in point (d) shall comprise at
least an indication of the targeted enterprises and the financial
engineering products to be supported.

3.
The terms and conditions for contributions to venture capi-
tal 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).

Urban projects receiving grant assistance from an operational
programme may also be supported by urban development funds.

3. Where Structural Funds finance urban development funds,
the funds concerned shall not re-finance acquisitions or partici-
pations 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 pursuant to points (a) to (h):

Article 45

(a) a high level of poverty and exclusion;

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 economi-
cally viable.

(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;

They shall not invest in firms in difficulty within the meaning of
the Community Guidelines on State aid for rescuing and restruc-
turing firms in difficulty (1) as of 10 October 2004.

(f)

a particularly rundown environment;

(g) a low level of economic activity;

Article 46

or refugees;

(h) a high number of immigrants, ethnic and minority groups,

Additional provisions applicable to urban development
funds

(i)

a comparatively low level of housing value;

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.

(1) OJ C 244, 1.10.2004, p. 2.

(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 Member State concerned at national level.

The benchmarking values for each criterion shall be determined
in partnership between the Commission and each Member State.

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Only the following interventions shall be eligible pursuant

2.
to Article 7(2)(c) of Regulation (EC) No 1080/2006:

(d)

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.

(a)

renovation of the common parts of multi-family residential
buildings, as 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, entrances
and their exteriors, elevator;

(ii)

technical installations of the building;

(iii) energy-efficiency actions.

(b) delivery of modern social housing of good quality through
renovation and change of use of existing buildings owned
by public authorities or non-profit operators.

Fines, financial penalties and expenditure on legal disputes shall
not be eligible.

Article 50

Expenditure by public authorities relating to the
implementation of operations

In addition to technical assistance for the operational
1.
to Article 46 of Regulation (EC)
programme pursuant
No 1083/2006,
the following expenditure paid by public
authorities in the preparation or implementation of an opera-
tion shall be eligible:

Section 2

(a)

the costs of professional services provided by a public
authority other than the beneficiary in the preparation or
implementation of an operation;

Rules of eligibility applicable to operational programmes for
the European territorial cooperation objective

(b)

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 Regu-
lation 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 costs of the provision of services relating to the prepa-
ration 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.

2.
The public authority concerned shall either invoice the costs
referred to in paragraph 1(a) 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 author-
ity for that operation.

3.
The costs referred to in paragraph 1(b) 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 con-
tributions, as referred to in Article 51.

The following charges and costs shall be eligible for a contribu-
tion from the ERDF:

Those costs shall be certified by means of documents which per-
mit the identification of real costs paid or in-kind contributions
provided by the public authority concerned for that operation.

(a)

charges for transnational financial transactions;

(b) where the implementation of an operation requires a sepa-
rate account or accounts to be opened, the bank charges for
opening and administering the account or accounts;

(c)

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 nec-
essary for its preparation or implementation or, in the case
of accounting and audit costs, if they relate to requirements
imposed by the managing authority;

Article 51

In-kind contributions

In-kind contributions of a public or private beneficiary shall

1.
be eligible expenditure if they fulfil the following conditions:

(a)

they consist of the provision of land or real estate, equip-
ment or raw materials, research or professional work or
unpaid voluntary work;

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(b)

their value can be independently assessed and audited.

2.
In the case of the provision of land or real estate, the value
shall be certified by an 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 con-
cerned 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 over-
heads. 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 ref-
erences to this Regulation.

The provisions of the repealed Regulations shall continue to
apply to assistance approved pursuant
to Regulation (EC)
No 1260/1999.

Regulations (EC) No 1831/94, (EC) No 1386/2002, (EC)

2.
No 16/2003 and (EC) No 621/2004 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 decisions adopted pursuant to Regulation (EC)
No 1164/94.

Article 55

Entry into force

This Regulation shall enter into force on the 20th day following
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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INSTRUCTIONS FOR CREATING THE EMBLEM AND A DEFINITION OF THE STANDARD COLOURS

ANNEX I

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 1/18th 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.

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).

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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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ANNEX II

CATEGORISATION OF FUNDS (1) ASSISTANCE FOR 2007-2013

Part A: Codes by dimension

TABLE 1: CODES FOR THE PRIORITY THEME DIMENSION

Code

Priority theme

01

02

03

04

05

06

07

08

09

10

11

12

13

14

15

16

17

18

19

20

21

22

23

Research and technological development (R&TD), innovation and entrepreneurship

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

Telephone infrastructures (including broadband networks)

Information society

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)

Mobile rail assets

Mobile rail assets (TEN-T)

Motorways

Motorways (TEN-T)

National roads

Regional/local roads

(1) European Regional Development Fund, Cohesion Fund and European Social Fund.

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Code

Priority theme

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

51

52

53

54

55

56

57

58

59

Cycle tracks

Urban transport

Multimodal transport

Multimodal transport (TEN-T)

Intelligent transport systems

Airports

Ports

Inland waterways (regional and local)

Inland waterways (TEN-T)

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

Energy

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

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

Promotion of natural assets

Protection and development of natural heritage

Other assistance to improve tourist services

Tourism

Culture

Protection and preservation of the cultural heritage

Development of cultural infrastructure

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Code

Priority theme

Other assistance to improve cultural services

Urban and rural regeneration

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 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

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

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Code

Priority theme

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

TABLE 2: CODES FOR THE FORM OF FINANCE DIMENSION

Code

Form of finance

Non-repayable aid

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

Urban

Mountains

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 April 2004)

Outermost region

Cross-border cooperation area

Transnational cooperation area

Inter-regional cooperation area

Not applicable

80

81

82

83

84

85

86

01

02

03

04

01

02

03

04

05

06

07

08

09

10

00

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TABLE 4: CODES FOR THE ECONOMIC ACTIVITY DIMENSION

Code

Economic activity (1)

01

02

03

04

05

06

07

08

09

10

11

12

13

14

15

16

17

18

19

20

21

22

00

Agriculture, hunting and forestry

Fishing

Manufacture of food products and beverages

Manufacture of textiles and textile products

Manufacture of transport equipment

Unspecified manufacturing industries

Mining and quarrying of energy producing materials

Electricity, gas, steam and hot water supply

Collection, purification and distribution of water

Post and telecommunications

Transport

Construction

Wholesale and retail trade

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

(1) Based on the statistical classification of economic activities in the European Community (NACE Rev. 1); Regulation (EC) No 29/2002 of

19 December 2001 amending Regulation (EEC) No 3037/90 of 9 October 1990.

TABLE 5: CODES FOR THE LOCATION DIMENSION

Code

Location (1)

Code of region or area where operation is located/carried out (NUTS Level (2) or other, if appropriate, eg:
cross-border, transnational, inter-regional)

(1) Field 4 of Annex IIIA.
(2) The codes for this dimension may be found in the Nomenclature of Territorial Units for Statistics (NUTS) which appears in the Annex

to Regulation (EC) No 1059/2003 of 26 May 2003, as amended by Regulation (EC) No 1888/2005 of 26 October 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 EUR)

(in EUR)

(in EUR)

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.

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 PURSUANT TO ARTICLE 14

A. Data on operations (as per approval decision, as amended)

Operational programme CCI code

Number of priority

Name of fund

Code of region or area where operation is located/carried out (NUTS Level or other, if appro-
priate)

Certifying authority

Managing authority

Intermediate body that declares expenditure to certifying authority, if applicable

Unique code number of operation

Short description of operation

Starting date of operation

Completion date of operation

Body issuing approval decision

Approval date

Reference of beneficiary

Currency (if not euro)

Total cost of operation (1)

Total eligible expenditure (2)

Total public eligible expenditure

EIB financing

Field 1.

Field 2.

Field 3.

Field 4.

Field 5.

Field 6.

Field 7.

Field 8.

Field 9.

Field 10.

Field 11.

Field 12.

Field 13.

Field 14.

Field 15.

Field 16.

Field 17.

Field 18.

Field 19.

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

(1)
(2) 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.

B. Expenditure declared on operation

Field 20.

Field 21.

Field 22.

Field 23.

Field 24.

Field 25.

Field 26.

Internal reference number of last application for reimbursement from operation

Date on which last application for reimbursement from operation was entered into monitoring
system

Amount of eligible expenditure declared in last application for reimbursement from operation
entered into monitoring system

Total eligible expenditure for which an application for reimbursement has been made

Location of detailed supporting documents for claim if not on premises of beneficiary

ERDF-related expenditure for operational programmes co-financed by ESF (1)

ESF-related expenditure for operational programmes co-financed by ERDF (2)

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Field 27.

Field 28.

Field 29.

Field 30.

Field 31.

Field 32.

Field 33.

Field 34.

Field 35.

Field 36.

Field 37.

Field 38.

Field 39.

Field 40.

Field 41.

Expenditure paid in areas adjacent to the eligible areas (cross border cooperation) (3)

Expenditure paid by partners located outside the area (transnational cooperation) (4)

Expenditure paid outside the Community (cross-border, transnational and interregional coop-
eration) (5)

Expenditure paid for the purchase of land (6)

Expenditure paid for housing (7)

Expenditure paid for indirect costs/overheads charged at flat rates (8)

Revenue deducted from applications for reimbursement, if any

Financial corrections deducted from applications for reimbursement, if any

Total eligible expenditure declared from operation and included in statement of expenditure
sent to the Commission by certifying authority (in EUR)

Total eligible expenditure declared from operation and included in statement of expenditure
sent to the Commission by certifying authority (national currency)

Date of last statement of expenditure of the certifying authority containing expenditure from
operation

Date of verifications carried out pursuant to Article 13(2)(b)

Date of audits pursuant to Article 16(1)

Body carrying out the audit or verification

Degree of achievement of target for operation, if completed (%)

(1) 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.

(2) 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.

(3) Article 21(1)(a) of Regulation (EC) No 1083/2006.
(4) Article 21(1)(b) of Regulation (EC) No 1083/2006.
(5) Article 21(1)(c) of Regulation (EC) No 1083/2006.
(6) Article 7(1)(b) of Regulation (EC) No 1080/2006.
(7) Article 7(2)(c) of Regulation (EC) No 1080/2006.
(8) 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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TECHNICAL PARAMETERS FOR RANDOM STATISTICAL SAMPLING PURSUANT TO ARTICLE 17
(SAMPLING)

ANNEX IV

1. 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.

2.

The assurance provided on the functioning of the systems is determined by the degree of confidence resulting from
the conclusions of the system audits and from the audits of operations in the sample selected by a random statistical
sampling method. In order to obtain a high level of 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 pursuant to 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.

3.

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.

4. 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.

L 45/40

EN

Official Journal of the European Union

15.2.2007

MODEL AUDIT STRATEGY PURSUANT TO ARTICLE 62(1)(c) OF REGULATION (EC) No 1083/2006

ANNEX V

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 pursuant to 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.

— 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.

15.2.2007

EN

Official Journal of the European Union

L 45/41

— 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 pro-

grammes 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.

L 45/42

EN

Official Journal of the European Union

15.2.2007

MODEL ANNUAL CONTROL REPORT PURSUANT TO ARTICLE 62(1)(d)(i) OF COUNCIL REGULATION (EC)
No 1083/2006 AND ARTICLE 18(2) OF THE PRESENT REGULATION

ANNEX VI

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 pursuant to 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 con-
trol 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).

— Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the

interval, if applicable.

15.2.2007

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Official Journal of the European Union

L 45/43

— 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 Com-
mission (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 manage-

ment 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.

6. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK OF THE AUDIT AUTHORITY

— Description of the procedure for coordination 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)

9. TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

Fund

Reference
(CCI No)

Programme

Expenditure
declared in
reference year

Expenditure in reference year
audited for the random sample

Amount and percentage (error rate)
of irregular expenditure in random
sample (3)

Other
expenditure
audited (4)

(1)

(2)

Amount

%

(1)

Amount of
irregular
expenditure in
other
expenditure
sample

Total
expenditure
declared
cumulatively

Total expenditure
audited
cumulatively as a
percentage of
total expenditure
declared
cumulatively

(1) Amount of expenditure audited.
(2) Percentage of expenditure audited in relation to expenditure declared to the Commission in the reference year.
(3) Where the random sample covers more than one Fund or programme, the information is provided for the whole sample.
(4) Expenditure from complementary sample and expenditure for random sample not in reference year.

L

4
5
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4
4

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N

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.

.

1
5
2
2
0
0
7

15.2.2007

EN

Official Journal of the European Union

L 45/45

ANNEX VII

MODEL ANNUAL OPINION PURSUANT TO 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 pursuant to Article 62(1)(d)(i) 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 manage-
ment 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 abovementioned period, the management and
control system established for the programme … (name of operational programme, CCI code number, period) com-
plied 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 state-
ments of expenditure presented to the Commission are correct and, as a consequence, reasonable assurance that the under-
lying transactions are legal and regular.

L 45/46

EN

Official Journal of the European Union

15.2.2007

Or

(Qualified opinion)

Based on the examination referred to above, it is my opinion that, for the abovementioned 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 Com-
mission 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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1).
transactions are legal and regular, except in the following respects:

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2).

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 Commis-
sion 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3)

Date

…

Signature

…

(1)
(2)
(3)

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.

15.2.2007

EN

Official Journal of the European Union

L 45/47

ANNEX VIII

MODEL FINAL CONTROL REPORT AND CLOSURE DECLARATION FOR OPERATIONAL PROGRAMMES
PURSUANT TO ARTICLE 62(1)(e) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(3) OF
THE PRESENT REGULATION

Part A: Model final control report

1.

INTRODUCTION

— Indication of the responsible 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.

2.

CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY (1)

— Indication of any significant changes in the management and control systems notified to the audit authority as
compared with the description provided pursuant to Article 71(1) of Regulation (EC) No 1083/2006, and of
the dates from which the changes apply.

— Indication of any changes that have been made to the audit strategy and reasons for such changes

3.

SUMMARY OF AUDITS CARRIED OUT PURSUANT TO ARTICLE 62(1)(a) AND (b) 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 strategy (2).

— 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 proce-
dures and the audit trail, adequate separation of functions and compliance with Community requirements and
policies (2).

— 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 corrections (2).

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 audited (2).

(1) For changes not indicated in earlier annual control reports.
(2) For audits not covered by earlier annual control reports.

L 45/48

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Official Journal of the European Union

15.2.2007

— Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the man-

agement 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 (1).

4.

FOLLOW-UP OF AUDIT ACTIVITY

— Information on the follow-up of the results of systems audits and audits of operations.

5.

ADDITIONAL WORK UNDERTAKEN BY AUDIT AUTHORITY IN PREPARING ITS CLOSURE DECLARATION

— Summary of audits of the closure procedure of the managing and certifying authorities and intermediate bodies.

— Summary of the results of the examination of the debtors’ ledger kept pursuant to 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.

— Summary of the results of examination of additional work carried out by managing and certifying authorities

to enable an unqualified opinion to be provided.

— Other.

6.

LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT AUTHORITY

— Details of any factors that have limited the scope of the examination by the audit authority should be

reported (2).

— 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 sys-

temic 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 pursuant to 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)

(1) For audits not covered by earlier annual control reports.
(2) Examples of such matters include systemic problems, weaknesses in management and control systems, lack of supporting documents,

and cases under legal proceedings.

9.

TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS

Fund

Reference
(CCI No)

Programme

Expenditure
declared in
reference
year

Expenditure in reference year
audited for the random sample

Amount and percentage (error
rate) of irregular expenditure in
random sample (3)

Other expenditure audited (4)

(1)

(2)

Amount

%

(1)

Amount of
irregular
expenditure in
other
expenditure
sample

Total expenditure
declared
cumulatively

Total
expenditure
audited
cumulatively as
a percentage of
total expenditure
declared
cumulatively

(1) Amount of expenditure audited.
(2) Percentage of expenditure audited in relation to expenditure declared to the Commission in the reference year.
(3) Where the random sample covers more than one Fund or programme, the information is provided for the whole sample.
(4) Expenditure from complementary sample and expenditure for random sample not in reference year.

.

.

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5
2
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L 45/50

EN

Official Journal of the European Union

15.2.2007

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 infor-
mation 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 under-
lying 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 pursuant to Article 62(1)(e) 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 esti-
mate 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

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 con-
sequence, the corresponding Community contribution that could be affected is …

15.2.2007

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Official Journal of the European Union

L 45/51

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 expen-
diture 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 dealt with satisfactorily by the manag-
ing 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 applica-
tion 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

…

L 45/52

EN

Official Journal of the European Union

15.2.2007

MODEL DECLARATION FOR THE PARTIAL CLOSURE OF OPERATIONAL PROGRAMMES PURSUANT TO
ARTICLE 18(5)

ANNEX IX

To the European Commission, Directorate-General …

The managing authority for the programme … (name of operational programme, CCI code number, period) has submit-
ted 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 pursuant to 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 pursuant to
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

…

15.2.2007

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Official Journal of the European Union

L 45/53

CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR PAYMENT

ANNEX X

L 45/64

EN

Official Journal of the European Union

15.2.2007

ANNUAL STATEMENT ON WITHDRAWN AND RECOVERED AMOUNTS AND PENDING RECOVERIES
(ARTICLE 20(2))

ANNEX XI

1. WITHDRAWALS AND RECOVERIES FOR THE YEAR 20.. DEDUCTED FROM STATEMENTS OF EXPENDITURE

Priority axis

Withdrawals

Recoveries

Total
expendi-
ture of
beneficia-
ries

Public
contribu-
tion

Co-financing
rate (1)

EU contri-
bution

Total
expendi-
ture of
beneficia-
ries

Public
contribu-
tion

Co-financing
rate (1)

EU contri-
bution

1

2

3

4

…

Total

(1) 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.

2. PENDING RECOVERIES AS AT 31.12.20..

Priority axis

Year of launch of recov-
ery proceedings

Public contribution to
be recovered

Co-financing rate (1)

EU contribution to be
recovered

1

2

3

2007

2008

…

2007

2008

…

2007

2008

Subtotals

2007

2008

…

Grand total

(1) 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.

15.2.2007

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Official Journal of the European Union

L 45/65

ANNEX XII

DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS

Model description of management and control systems pursuant to 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/yyyy)

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)

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)

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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 indi-
cating 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 sepa-
ration 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 pursuant to 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):

— indication of the retention period

— format in which the documents are to be held

2.6.

Irregularities and recoveries

2.6.1.

Instructions issued on reporting and correction of irregularities and recording of debt and recoveries of undue
payments (date and reference)

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

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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 pursuant to

Article 61 of Council Regulation (EC) No 1083/2006

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

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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 result-

ing 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.

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 XIII

MODEL OPINION ISSUED PURSUANT TO 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 pursuant to 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 pro-
gramme … (name of operational programme(s), CCI code number(s), period (1)) and for giving an opinion on their com-
pliance 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 …).

OPINION (2)

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 (EC) No 1083/2003 and Section 3 of Commission Regulation (EC) No 1828/2006,
except in the following respects … (3).

(1) 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.

(2) 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.
Indicate the body or bodies and the aspects of their systems that appear not to comply with the requirements.

(3)

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My reasons for considering that this/these aspect(s) of the systems do(es) not comply with the requirements and my assess-
ment of the seriousness are as follows (1):

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 … (2).

Date

…

Signature

…

(1)
(2)

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.

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ANNEX XIV

MODEL STATEMENT OF EXPENDITURE FOR A PARTIAL CLOSURE

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ANNEX XV

FINANCIAL TABLE FOR THE NATIONAL STRATEGIC REFERENCE FRAMEWORK (NSRF) — INDICATIVE
ANNUAL ALLOCATION BY FUND AND OPERATIONAL PROGRAMME (OP)

NB: Article 27(4)(e) and Article 28(3)(b) of the Regulation (EC) No 1083/2006 (in EUR)

Convergence

Community participation

OP

Fund

Total

2007

2008

2009

2010

2011

2012

2013

ERDF and CF

ERDF

ERDF + CF

ERDF
CF

ERDF + CF

ERDF
CF

…

ESF

ESF

ESF

ESF

ESF

OP1

OP2

OP3

OP …

OP4

OP5

OP6

OP …

Total all Funds
NSRF 2007-2013

Total ERDF

Total CF

Total ESF

EAFRD

EFF

Competitiveness/employment

Community participation

OP

Fund

Total

2007

2008

2009

2010

2011

2012

2013

ERDF

ESF

ERDF

ERDF

ERDF

ERDF

ERDF

…

ESF

ESF

ESF

ESF

OP1

OP2

OP3

OP …

OP4

OP5

OP6

OP …

Total all funds
NSRF 2007-2013

Total ERDF

Total ESF

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ANNEX XVI

FINANCING PLANS FOR THE OPERATIONAL PROGRAMME

1. FINANCING PLAN OF THE OPERATIONAL PROGRAMME GIVING THE ANNUAL COMMITMENT OF EACH FUND

Structural Funding
(ERDF or ESF)
(1)

Cohesion Fund
(2)

Total
(3) = (1) + (2)

IN THE OPERATIONAL PROGRAMME

Operational programme reference (CCI number):

Year by source for the programme, in EUR (1) :

2007

In regions without transitional support

In regions with transitional support

2008

In regions without transitional support

In regions with transitional support

2009

In regions without transitional support

In regions with transitional support

2010

In regions without transitional support

In regions with transitional support

2011

In regions without transitional support

In regions with transitional support

2012

In regions without transitional support

In regions with transitional support

2013

In regions without transitional support

In regions with transitional support

Total 2007

Total 2008

Total 2009

Total 2010

Total 2011

Total 2012

Total 2013

Total in regions without transitional support
(2007-2013)

Total in regions with transitional support
(2007-2013)

Grand total 2007-2013

(1)

In case of multi-objective operational programmes, the annual financing plan shall also be broken down by objective.

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2. FINANCIAL PLAN OF THE OPERATIONAL PROGRAMME GIVING, FOR THE 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):

Commu-
nity
funding

National
counter-
part

Indicative breakdown of
the national counterpart

Total
funding

Co-
financing
rate

For information

(a)

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

National
Public
funding
(c)

National
private
funding (1)
(d)

(e) = (a) +
(b)

(f) (2) =
(a)/(e)

EIB contri-
butions

Other
funding (3)

Priority axis 1

Specify the Fund and the
basis for calculating the
Community contribution
(total or public) (4)

Priority axis 2

Specify the Fund and the
basis for calculating the
Community contribution
(total or public)

Priority axis …

Specify the Fund and the
basis for calculating the
Community contribution
(total or public)

Total

(1) To be completed only when priority axes are expressed in total costs.
(2) This rate may be rounded to the nearest whole number in the table. The precise rate used to reimburse payments is the ratio (f).
(3)
(4)

Including national private funding when priority axes are expressed in public costs.
In case of pluri-objective operational programmes, indicate in addition the objective.

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ANNEX XVII

FORECASTS OF LIKELY PAYMENT APPLICATIONS

Provisional forecasts of likely payment applications by Fund and by programme (1) , for the current and subse-
quent financial year (in EUR)

Community co-financing (1)

current year

following year

Operational programme 1 (CCI number) total

ERDF

ESF

Cohesion Fund

Operational programme 2 (CCI number) total

ERDF

ESF

Cohesion Fund

Grand total

(1) Only provisional forecasts of likely payment applications in respect of the Community 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.

(1)

In case of multi-fund or multi-objective operational programmes, the forecasts shall be also indicated by Fund and by objective.

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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 oOperational pProgramme:

For each quantifiable indicator mentioned in the operational programme and in particular the core indicators relat-
ing 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 (1)

Baseline

…

…

Indicator n:

Achievement

Target (1)

Baseline

(1) The target can be given either annually or for the whole programming period.

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, informa-
tion on when they will become available and when the managing authority will provide it to the Commission shall
be stated.

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Financial information (all financial data should be expressed in euro)

Priority axes by source of funding (EUR)

Corresponding
public
contribution

Private
expenditure (1)

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

Total payments
received from
the
Commission

Expenditure
paid by the
body
responsible
for making
payments to
the
beneficiaries

Priority axis 1

Specify the Fund

— of which ESF type expen-

diture

— of which ERDF type

expenditure

Priority axis 2

Specify the Fund

— of which ESF type expen-

diture

— of which ERDF type

expenditure

Priority axis …

Specify the Fund

— of which ESF type expen-

diture

— of which ERDF type

expenditure

Grand total

Total in transitional regions in
the grand total

Total in non-transitional
regions in the grand total

ESF type expenditure in the
grand total where the opera-
tional programme is
co-financed by the ERDF (2)

ERDF type expenditure in the
grand total where the opera-
tional programme is
co-financed by the ESF

(1) Only applicable for operational programmes expressed in total cost.
(2) This field shall be completed where the operational programme is co-financed by the ERDF or the ESF where use is made of the

option under Article 34(2) of Regulation (EC) No 1083/2006.

In addition, financial information may also be provided graphically.

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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)

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 pursuant to Article 57 of Regulation (EC) No 1083/2006 (if relevant)

Cases where a substantial modification pursuant to 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).

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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

I n f o r m a t i o n o n t h e p h y s i c a l a n d f i n a n c i a l p r o g r e s s o f

t h e p r i o r i t y

— 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.

All indicators shall be broken down by gender, where possible. If the data are not yet available, the informa-
tion 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 allo-
cation for outermost regions: the breakdown of the expenditure between operational costs and investments
in infrastructures.

Q u a l i t a t i v e a n a l y s i s

— 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
information required in Article 10 of the Regulation (EC)

(EC) No 1083/2006. For ESF programmes,
No 1081/2006.

— List of unfinished operations and the schedule for their completion (final report only).

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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 seri-
ous problems identified pursuant to 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 under-
taken in pursuance of the European Employment Strategy within the framework of the national reform pro-
grammes 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 train-
ing (Article 4(1) of Regulation (EC) No 1081/2006).

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.

VERIFICATION OF ADDITIONALITY FOR 2007 to 2013 CONVERGENCE OBJECTIVE – EX ANTE VERIFICATION

Summary financial table of public or other equivalent structural expenditure in convergence objective regions (in EUR millions, 2006 prices) (1)

ANNEX XIX

Annual average forecast in 2007 to 2013 NSRF (ex ante)

Actual annual average 2000 to 2005 (2)

Total

Of which
public
companies

National strategic refer-
ence framework
(NSRF)

Outside
NSRF

Total

Total

Of which
public com-
panies

Community support frame-
work (CSF)/single program-
ming document (SPD)

Outside
CSF/SPD

Nat. + EU

Nat. + EU

(2)=
(4)+(5)+(6)

(3)

EU

(4)

Nat.

Nat.

Nat.

Nat. + EU

Nat. + EU

EU

(5)

(6)

(7)=(5)+(6)=
(2)-(4)

(8)=
(10)+(11)+(12)

(9)

(10)

Nat

(11)

Nat.

(12)

Total

Nat.

(13)=
(11)+(12)=
(8)-(10)

(1)

Basic infrastructure

Transport

Telecommunications and information society

Energy

Environment and water

Health

Human resources

Education

Training

RTD

Productive environment

Industry

Services

Tourism

Others

(1) For Member States whose currency is not the euro, the annual average exchange rate of 2005 is to be used.
(2) 2004-2005 for the 10 Member States who acceded in 2004, plus Romania and Bulgaria.

Total

L

4
5
/
8
2

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n
U
n
o
n

i

.

.

1
5
2
2
0
0
7

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ANNEX XX

MAJOR PROJECT STRUCTURED DATA TO BE ENCODED

Major project key details

Infrastructure
application form

Productive investment
application form

Type of data

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)

B.1.1

n.a.

n.a.

n.a.

n.a.

n.a.

B.2.1

B.2.2

B.2.3

B.2.4

B.2.4.1

n.a.

n.a.

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

Eligible expenditure (present value)

E.1.2.10

Estimated rate of capacity utilisation

Estimated rate of capacity utilisation for
break-even

Estimated increase in annual turnover

Turnover per person employed (in EUR)

% 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
grant)

n.a.

n.a.

n.a.

n.a.

n.a.

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

n.a.

D.1.5A

D.1.5B

E.1.2.1

E.1.2.2

E.1.2.3

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

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.1.3.1A

E.1.3.1B

E.1.3.2A

E.1.3.1B

E.1.3.2A

Text

Text

Y/N

EUR

Number

Y/N

Code(s)

Code

Code

Code(s)

Code(s)

Code

Code(s)

Code(s)

ERDF/CF

Text

Y/N

Date

Date

Years

%

EUR

EUR

EUR

EUR

EUR

EUR

EUR

EUR

%

%

EUR

EUR

%

%

%

EUR

L 45/84

EN

Official Journal of the European Union

15.2.2007

Major project key details

Infrastructure
application form

Productive investment
application form

Type of data

Financial net present value (with Community
grant)

E.1.3.2B

E.1.3.2B

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

% of cost for compensate negative environmental
impacts

Other Community sources (EIB/EIF)

Legal procedure for compliance with Community
legislation

Involvement of Jaspers

Previous history of the recovery of assistance

H.1.12C

H.1.10C

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

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

E.2.4.1A

E.2.4 a) 1A

EUR

EUR

EUR

EUR

Text/EUR

%

%

EUR

Number

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

n.a.

n.a.

n.a.

n.a.

n.a.

n.a.

E.3.2

F.3.2.1

F.3.2.3

F.4.1

F.6

I.1.3

I.2

I.4.1

n.a.

E.2.4 a) 3A

Number

E.2.4 a)3B

Months

E.2.4 a)4A

Number

E.2.4 a)4B

Months

E.2.4 b)

E.2.4 c)

E.3.2

F.3.2.1

F.3.2.3

F.4.1

F.6

I.1.3

I.2

I.4.1

I.5

Number

Neg/Neut/Pos

Text

I/II/Not covered

Y/N

Y/N

%

Y/N

Y/N

Y/N

Y/N

15.2.2007

EN

Official Journal of the European Union

L 45/85

ANNEX XXI

L 45/100

EN

Official Journal of the European Union

15.2.2007

ANNEX XXII

15.2.2007

EN

Official Journal of the European Union

L 45/115

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)