Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down general provisions on the Asylum and Migration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management
Date: 2011-11-15
Institutions: European Commission
Subjects: EU police cooperation, EU programme, cooperation in home affairs, fight against crime, fund (EU), immigration, public safety, right of asylum

EUROPEAN COMMISSION 

Brussels, 15.11.2011 
COM(2011) 752 final 

2011/0367 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down general provisions on the Asylum and Migration Fund and on the 
instrument for financial support for police cooperation, preventing and combating 
crime, and crisis management 

{SEC(2011) 1358 final} 
{SEC(2011) 1359 final} 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Home  affairs  policies  have  been  steadily  growing  in  importance  over  the  last  years.  These 
policies  are  at  the  heart  of  the  European  project  to  create  an  area  without  internal  borders 
where  EU  citizens  and  third-country  nationals  may  enter,  circulate,  live  and  work,  bringing 
new ideas, capital, knowledge and innovation or filling gaps in the national labour markets, 
confident  that  their  rights  are  fully  respected  and  their  security  assured.  The  growing 
importance of home affairs policies has been confirmed by the Stockholm Programme. It is 
also one of the areas which have seen important changes under the Lisbon Treaty.  

On  29  June  2011,  the  Commission  adopted  a  proposal  for  the  next  multi-annual  financial 
framework for the period 2014-20201: a budget for delivering the Europe 2020 strategy. In the 
area  of  home  affairs  policies,  covering  security,  migration  and  the  management  of  external 
borders, the Commission proposed to simplify the structure of the expenditure instruments by 
reducing the number of programmes to a two-Fund structure: an Asylum and Migration Fund 
and an Internal Security Fund.  

in 

Simplification  has  been  defined  as  a  key  objective 
the  EU  Budget  Review 
Communication2, the Smart Regulation agenda3 and the aforesaid communication on the next 
multi-annual  financial  framework.  Experience  suggests  that  in  the  current  programming 
period,  the  diversity  and  fragmentation  of  rules  governing  spending  programmes  are  often 
perceived as unnecessarily complicated and difficult to implement and control. This imposes a 
heavy  administrative  burden  on  beneficiaries  as  well  as  on  the  Commission  and  Member 
States,  which  can  have  the  unintended  effect  of  discouraging  participation,  increasing  error 
rates  and  delaying  implementation.  This  means  that  the  potential  benefits  of  Union 
programmes are not fully realised.  

This Regulation is part of a package of four Regulations, jointly establishing the framework 
for Union funding on home affairs under the two Funds. This Regulation lays down rules on 
programming, management and control, financial management, clearance of accounts, closure 
of  programmes  and  reporting  and  evaluation.  Thus,  it  sets  out  the  delivery  mechanisms 
whereas the purpose and scope of the two Funds, the resources and means of implementation 
are defined in their respective specific Regulations. This horizontal instrument will ensure a 
common  approach  to  the  implementation  of  the  two  Funds  and  a  uniform  treatment  of 
beneficiaries in relation to all Union support in the area of home affairs.  

This overall structure of four Regulations is necessary in the light of Treaty obligations. Due 
to  different  voting  rules  in  the  Council  stemming  from  variable  geometry  pursuant  to 
Protocols 19 (on the Schengen acquis) and 21 (the position of the UK and Ireland in respect of 
the  area  of  Freedom,  Security  and  Justice)  it  is  not  legally  possible  to  draw  up  one  single 
comprehensive legislative proposal for an Internal Security Fund, despite the coherence of the 
policy objectives to be addressed. Moreover, it was considered important that, in line with the 
general  objective  of  simplification  and  mainstreaming,  the  two  Funds  (the  Internal  Security 

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COM(2011)500 Final. 
COM(2010)700 final. 
COM(2010)543 final. 

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Fund  and  the  Asylum  and  Migration  Fund)  should  have  to  the  extent  possible  identical 
delivery  mechanisms.  Finally,  by  introducing  a  horizontal  Regulation  setting  out  common 
provisions,  the  overall  number  of  provisions  is  reduced  considerably  than  if  they  were 
replicated in each act.  

This Regulation lays down obligations only of a financial and technical nature and leaves the 
choices on the definition of policy objectives, eligible actions, the allocation of resources and 
the scope of the intervention for each specific policy area to the respective legal basis (i.e. in 
the Specific Regulations).  

Its mechanisms aim to cover the principal source of Union funding in the home affairs area. 
As  such,  it  would  then  replace  the  myriad  of  provisions  with  varying  degrees  of  detail  and 
complexity  currently  found  in  the  legal  bases  of  the  existing  home  affairs  expenditure 
instruments: the four instruments of the General Programme "Solidarity and Management of 
Migration  Flows",  the  External  Borders  Fund,  European  Refugee  Fund,  the  European  Fund 
for the Integration of third-country nationals, the European Return Fund, and the two Specific 
Programmes  of  the  General  Programme  "Security  and  Safeguarding  Liberties",  ISEC 
(Prevention  of  and  the  fight  against  Crime)  and  CIPS  (Prevention,  Preparedness,  and 
consequence management of Terrorism and other Security-related Risks).  

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

In  accordance  with  the  greater  emphasis  placed  on  evaluation  as  a  tool  to  inform  policy 
making, this proposal is informed by evaluation results, stakeholder consultation and impact 
assessment. 

Work on the preparation of the future financial instruments for home affairs started in 2010 
and continued into  2011. As part of this preparatory work, an evaluation/impact assessment 
study was launched in December 2010 with the aid of an external contractor. This study was 
completed  in  July  2011  and  brought  together  available  evaluation  results  for  the  existing 
financial  instruments  and  informed  the  problems,  objectives  and  policy  options,  including 
their  likely  impact,  examined  in  the  impact  assessment.  Building  upon  this  study,  the 
Commission  prepared  an  impact  assessment  report  on  which  the  Impact  Assessment  Board 
delivered its opinion on 9 September 2011.  

The  impact  assessment  identified  problems  in  relation  to  the  scope  and  priorities  of  the 
current home affairs spending programmes on the one hand and  the problems regarding the 
delivery  of  funding  on  the  other  hand.  In  relation  to  the  latter,  the  impact  assessment 
examined options in relation to shared management, centralised management and the timely 
response to emergency situations.  

• 

In  relation  to  shared  management,  the  impact  assessment  concluded  that  a 
multiannual  programme  preceded  by  a  policy  dialogue  was  the  preferred  option. 
Contrary to the status quo, which combines annual programmes within a multiannual 
framework,  it  would  significantly  reduce  administrative workload.  Although a shift 
to  multiannual  programming  only  would  offer  increased  flexibility,  it  would  not 
address the continuous need to respond to changing situations in the Member States 
and  third  countries,  typical  of  the  home  affairs  area.  Multiannual  programming 

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• 

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combined  with  a  regular  policy  dialogue,  however,  would  address  this  need  and 
allow for a more results-driven approach.  

In  terms  of  improving  the  delivery  of  funding  under  centralised  management,  the 
status  quo  was  discarded  because  it  offers  little  or  no  prospect  of  simplification  or 
reduction of administrative workload. The move to a procurement only approach was 
also  rejected  because  it  would  eliminate  completely  the  possibility  of  promoting 
policy-driven  actions,  stimulating  transnational  co-operation  and  supporting  civil 
society  through  grants.  Recourse  to  a  more  targeted,  less  resource-intensive  and 
diversified centralised management is the preferred option because it is expected to 
improve  relations  with  key  stakeholders  and  to  lead  to  an  overall  reduction  in 
workload.  

In relation to the emergency response mechanism, the impact assessment concluded 
that  the  current  mechanism  clearly  does  not  meet  the  need  for  a  quicker  and  more 
effective  response  to  crises  in  the  areas  of  migration  and  security.  An  improved 
mechanism extended to both a wider range of migration-related crises and security-
related crises was considered the preferred option. 

The  impact  assessment  takes  into  account  the  results  of  a  dedicated  on-line  public 
consultation on the future of home affairs funding. The consultation ran from 5 January to 20 
March  2011 and was open to all stakeholders. A total of 115 responses were received from 
individuals and on behalf of organisations, including eight position papers. Respondents from 
all  Member  States  contributed  to  the  consultation  as  well  as  respondents  from  some  third 
countries.  

In  April  2011,  the  conference  "The  future  of  EU  funding  for  Home  Affairs:  A  fresh  look" 
brought  together  key  stakeholders  (Member  States,  international  organisations,  civil  society 
organisations etc) to discuss the future of EU funding for home affairs. The conference was 
also an occasion to validate the outcome of the stock taking and the public consultation.  

The  future  of  EU  funding  for  home  affairs  was  raised  and  discussed  with  institutional 
stakeholders  on  numerous  occasions,  including  at  an  informal  lunch  discussion  during  the 
JHA Council on 21 January 2011, an informal breakfast with the political coordinators of the 
European Parliament on 26 January 2011, at the hearing of Commissioner Malmström before 
the  Parliament's  SURE  Committee  on  10  March  2011  and  during  an  exchange  of  views 
between the Director-General of DG Home Affairs and the Parliament's LIBE Committee on 
17 March 2011. Specific expert advice was also gathered through discussions with Member 
States' experts within the framework of the common Committee for the General Programme 
on Solidarity and Management of Migration Flows.  

These  consultations,  conferences  and  expert  discussions  confirmed  that  there  is  general 
agreement among key stakeholders on the need for simplification of delivery mechanisms and 
greater  flexibility,  notably  to  respond  to  emergencies.  Stakeholders  supported  the  idea  of 
reducing  the  number  of  financial  instruments  to  a  two-Fund  structure  on  the  condition  that 
this  would  actually  lead  to  simplification.  They  also  agreed  on  the  need  for  a  flexible 
emergency  response  mechanism  to  allow  the  Union  to  respond  quickly  and  effectively  to 
migration  and  security-related  crises.  Shared  management  with  a  move  to  multi-annual 
programming with the definition of common targets at Union level was generally seen as the 
appropriate  management  method  for  all  home  affairs  spending  although  non-governmental 
organisations were of the view that direct management should also be continued. Stakeholders 

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also supported enhancing the role of the home affairs agencies in order to foster cooperation 
and increase synergies. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

The right to act derives from Article 3(2) of the Treaty on European Union which states that 
"the  Union  shall  offer  its  citizens  an  area  of  freedom,  security  and  justice  without  internal 
frontiers, in which the free movement of persons is ensured in conjunction with appropriate 
measures  with  respect  to  external  border  controls,  asylum,  immigration  and  the  prevention 
and combating of crime".  

Pursuing  simultaneously  several  objectives  which  are  inseparably  linked  without  each  one 
being  secondary  and  indirect  in  relation  to  the  others,  this  Regulation  is  founded  on 
substantive  legal  bases  in  Title  V  of  the  Treaty  in  the  area  of  freedom,  security  and  justice 
namely on Articles 78(2), 79(2 and 4), 82(1), 84 and 87(2). They constitute the legal bases for 
Union  action  in  the  areas  of  asylum,  immigration,  management  of  migration  flows,  fair 
treatment  of  third-country  nationals  residing  legally  in  Member  States,  combating  illegal 
immigration, removal and repatriation of persons residing without authorisation, trafficking in 
human  beings,  judicial  cooperation  in  criminal  matters,  crime  prevention,  combating  crime 
including terrorism, corruption, organised crime and police cooperation. 

They  constitute  compatible  legal  bases  in  the  light  of  the  position  of  the  United  Kingdom, 
Ireland [and Denmark] with regard to the areas they cover, thus enabling voting on this text in 
the Council. As the ordinary legislative procedure applies to each of them, the combination of 
the legal bases chosen fully respects the prerogatives of the European Parliament.  

Attention  is  also  drawn  to  Article  80  of  the  TFEU  which  underlines  that  certain  of  these 
policies of the Union and their implementation shall be governed by the principle of solidarity 
and  fair  sharing  of  responsibility,  including  its  financial  implications,  between  the  Member 
States.  

In light of the above decision making procedure, the provisions of this Regulation lay down 
horizontal common provisions for the implementation of the Asylum and Migration Fund and 
one component of the Internal Security Fund, namely the instrument for financial support for 
police co-operation, preventing and combating crime, and crisis management.  

For those home affairs policies covered by the Internal Security Fund the legal bases of which 
are not compatible with the above, this Regulation should become applicable on the basis of a 
specific clause in one of the specific Regulations, namely the instrument for financial support 
for  external  borders  and  visa  based  on  Article  77(2)  TFEU,  as  these  policies  constitute  a 
development  of  the  Schengen  acquis  in  which  the  United  Kingdom  and  Ireland  do  not 
participate. 

Consequently,  upon  the  joint  adoption  of  this  Regulation  and  the  specific  Regulations,  the 
provisions  of  this  Regulation  will  become  equally  applicable  to  all  home  affairs  Union 
funding.  

Overall, the home affairs area is an area where there is an obvious added value in mobilising 
the Union budget.  

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Union action is justified on the grounds of the objectives laid out in Article 67 of the Treaty 
on  the  Functioning  of  the  Union  (TFEU),  setting  out  the  means  to  constitute  an  area  of 
freedom, security and justice. The implementation of financial assistance in partnership with 
the Member States through shared management is an important aspect of home affairs Union 
funding. The shared management method is considered appropriate for all home affairs policy 
areas and has therefore been extended to the area of internal security where it was not used 
previously. Centralised management is maintained for policy-driven activities.  

Under  shared  management,  the  shift  from  annual  programmes  towards  multiannual 
programming  preceded  by  a  policy  dialogue  within  a  strategic  framework  defined  at  Union 
level will ensure that the actions financed from the Union budget meet the needs of individual 
Member States whilst addressing Union priorities. This proposal lays down the general rules 
on  programming,  reporting,  financial  management,  controls  and  evaluations  which  are 
necessary for the proper implementation of Union home affairs funding but -where possible- 
leaves  the  Member  States  the  freedom  to  decide  how  to  implement  these  rules  at  national 
level. For example, the eligibility of expenditure will be determined on the basis of national 
rules, subject to a limited number of common, simple principles which are laid down in this 
Regulation.  

Thus, interventions take place at the appropriate level and the role of the Union does not go 
beyond what is necessary. As the Budget Review has highlighted, the "EU budget should be 
used  to  finance  EU  public  goods,  actions  that  Member  States  and  regions  cannot  finance 
themselves, or where it can secure better results".4  

Detailed justifications for Union action in relation to the various policy areas covered by this 
Regulation are included in the explanatory memorandum to the Specific Regulations. 

4. 

BUDGETARY IMPLICATION  

The Commission's proposal for the Multi-Annual Financial Framework includes a proposal of 
EUR 3,869 million  for  the  Asylum  and  Migration  Fund  and  of  EUR 4,648  million  for  the 
Internal Security Fund (current prices). 

5. 

MAIN ELEMENTS 

As  a  new  general  framework  for  implementing  Union  funding  in  the  area  of  home  affairs 
policies, this Regulation sets outs general rules on the financing of expenditure including rules 
on  partnership,  programming,  reporting,  monitoring  and  evaluation,  the  management  and 
control systems to be put in place by the Member States and the clearance of accounts:  

–  The rules on partnership, programming, monitoring and evaluation have been designed on 
the  basis  of  lessons  learnt  with  the  current  four  Funds  of  the  General  Programme 
"Solidarity and Management of Migration Flows";  

–  The  rules  on  management  and  control  systems,  financial  management,  clearance  of 
accounts  and  reporting  and  closure  of  programmes  are  inspired  by  Part  II  of  the 
Commission  proposal  for  a  Regulation  common  provisions  for  Funds  covered  by  the 

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"The EU Budget Review", COM (2010) 700, 19.10.2010. 

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Common Strategic Framework ("hereafter CSF Funds Regulation")5 and the Commission 
proposal  for  a  Regulation  on  the  financing,  management  and  monitoring  of  the  common 
agricultural  policy6,  whilst  ensuring,  where  useful,  continuity  with  rules  applied  for  the 
current four Funds.  

The Regulation seeks to lay down the conditions for  

(1) 

(2) 

(3) 

(4) 

a  more  policy-driven  and  results-oriented  funding,  including  through  reinforced 
strategic programming;  

a  significant  simplification  of  the  delivery  mechanisms  compared  to  the  current 
situation;  

more  flexibility  in  financial  management  and  in  the  implementation,  in  light  of  the 
need to be able to address new and unforeseen circumstances typical of home affairs;  

an  enhanced  monitoring  and  evaluation  framework,  ensuring  accountability, 
transparency and informed reflection on future support in the area of home affairs.  

5.1. 

A policy-driven and results-oriented agenda  

For shared management 

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At  the  beginning  of  the  next  Multiannual  Financial  Framework,  there  will  be  a 
single,  overarching  home  affairs  policy  dialogue  with  each  Member  State  on  their 
use of the Funds, i.e. how each individual Member State will contribute to achieving 
the  objectives  of  the  area  of  freedom,  security  and  justice  using  the  Union  budget. 
These dialogues will be preceded by a Communication from the Commission on the 
overall expectations and framework for the dialogue. This Communication will also 
present  the  Commission's  intentions  for  the  Union  actions  and  the  framework  for 
their implementation (e.g. different management methods to be used).  

Taking  into  account  the  outcome  of  the  policy  dialogue,  the  programmes  agreed 
between the Commission and the Member State will describe the baseline situation 
and lay down the objectives Member States are to achieve in the policy area and the 
objectives for the use of Union funding. The national programme will identify targets 
and  examples  of  actions  per  objective.  In addition,  a  seven-year  financial  plan  will 
indicate  how  the  allocated  resources  are  to  be  committed  and  spent,  within  the 
ceilings  available.  In  case  of  actions  to  be  implemented  in  and  in  relation  to  third 
countries,  such  actions  should  not  be  directly  development-oriented  and  the  policy 
dialogue should seek full coherence with the principles and general objectives of the 
Union external action and foreign policy related to the country or region in question. 

While every effort will be made to ensure that the national programmes are adopted 
in 2014, it is not excluded that some programmes would not be adopted until 2015. 

Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  laying  down  common 
provisionson the European Regional Development Fund, the European Social Fund, the Cohesion Fund, 
the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund 
covered  by  the  Common  Strategic  Framework  and  laying  down  general  provisions  on  the  European 
Regional  Development  Fund,  the  European  Social  Fund  and  the  Cohesion  Fund  and  repealing 
Regulation (EC) No 1083/2006 (COM (2011) 615 final)  
Proposal for a Regulation of the European Parliament and of the Council on the financing, managing 
and monitoring of the common agricultural policy (COM (2011) 628/3) 

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In  order  to  avoid  the  loss  of  the  related  commitment  appropriations  for  2014,  the 
Commission will therefore amend its proposal for a Council Regulation laying down 
the  multiannual  financial  framework  for  the  years  2014-2020  [COM(2011)  398  of 
29.06.2011] in order to extend the provisions of Article 7 of the said Regulation to 
programmes implemented under shared management uder the Asylum and Migration 
and Internal Security Funds.  

• 

• 

Member  States  will  report  annually  on  financial  management  and  the  results 
achieved under the programmes.  

There will be a mid-term review in 2017 to re-examine the situation in each Member 
State. At this occasion, new resources can be allocated for the period 2018-2020. 

For direct and indirect management 

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The objectives to be achieved under the national programmes will be complemented 
by "Union actions"  as  well  as  a rapid  response mechanism  to deal  with emergency 
situations. Union actions will support the implementation of Union policies through 
grants and procurement. They will include actions in and in relation to third countries 
as indicated in the Communication on the Multiannual Financial Framework7. Such 
actions  shall  not  be  directly  development  oriented  and  shall  complement,  as 
appropriate,  the  financial  assistance  provided  through  the  EU's  external  aid 
instruments,  which  remain  the  main  source  of  funding  to  help  third  countries  build 
their relevant capacities. In implementing such support, full coherence will be sought 
with  the  principles  and  general  objectives  of  the  EU  external  action  and  foreign 
policy related to the country or region in question. Complementarity will be ensured 
through  enhanced  coordination  with  the  EEAS  and  the  relevant  Commission 
services. 

Union actions and emergency assistance measures may also be carried out by Union 
Agencies  in  the  area  of  home  affairs  (Cepol,  Europol,  EASO,  Frontex  and  the  IT 
Agency), where this is in the interest of the Union, where the actions are of an ad hoc 
nature,  and  where  their  successful  implementation  relies  on  the  operational  and 
technical  expertise  of  the  Agency  concerned.  Such  actions  will  be  implemented 
within  the  framework  of  their  missions,  in  accordance  with  their  legal  bases,  in 
complementarity  with  their  work  programmes  and  without  prejudice  to  the  overall 
staff reductions foreseen. 

Technical  assistance  at  the  initiative  of  the  Commission  will  be  used  to  support 
Member  States  and  beneficiaries,  to  encourage  mutual  learning  and  improve 
communication  (including  corporate  communication  where  appropriate)  and 
evaluation. These appropriations will also support adequate control measures in the 
Union and in third countries relating to actions funded and run the IT system used for 
the  communication  between  Member  States  and  the  Commission  under  shared 
management.  

5.2. 

Simplification of delivery mechanisms 

For shared management  

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See footnote 1 

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Each Member State will be required to have a single national programme per Fund, 
thus  bringing  together  various  policy  areas,  resulting  in  support  from  the  Union 
budget for respectively an integrated migration policy, including integration, asylum 
and return as regards the Asylum and Migration Fund, and a comprehensive internal 
security strategy, including police co-operation, border security, fight against serious 
cross border crime, document fraud etc, as regards the Internal Security Fund.  

The  new  framework  represents  a  major  simplification  and  reduction  of 
administrative burden compared to the current four Funds, which work with both a 
multiannual strategy and annual programmes. The maximum number of programmes 
will  be  26  for  the  AMF  (excluding  Denmark,  if  the  United  Kingdom  and  Ireland 
were  to  opt  in)  and  27  for  the  ISF  (all  Member  States).  Moreover,  the  Schengen 
associated States will also participate in the ISF as regards the external borders and 
visa and the police cooperation components.  

A  low  number  of  revisions  of  national  programmes  are  expected:  programmes  will 
concentrate  on  objectives  and  targets  and  not  on  an  exhaustive  identification  of 
actions.  The  objective  is  that,  as  far  as  possible,  and  except  for  new  or  unforeseen 
circumstances,  there  should  be,  per  Member  State  and  per  Fund,  one  decision  to 
approve  the  multiannual  programme  and,  if  needed,  one  decision  to  revise  the 
programme in the context of the mid-term review. 

As under the CSF Funds, the partnership principle should be implemented through a 
monitoring committee.  

Each Member States will set up a single management and control system per Fund, 
with the possibility of having one system to cover both Funds. To take into account 
national institutional particularities, Member States may create delegated authorities, 
to  whom  the  responsible  authorities  can  delegate  particular  (programming  and 
implementation) tasks.  

The  eligibility  of  expenditure  shall  be  determined  on  the  basis  of  national  rules, 
subject  to  a  limited  number  of  common,  simple  principles.  This  approach  should 
constitute  an  important  simplification  in  project  management  at  the  level  of  the 
beneficiaries.  Simplified  cost  options  such  as  flat  rates  and  lump  sums  provide  the 
means for Member States to introduce performance-oriented management at the level 
of beneficiaries.  

Fordirect and indirect management 

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Financial assistance will be available in the event of emergency situations, as defined 
in  the  relevant  provisions  of  the  specific  Regulations.  The  mechanism  shall  be 
triggered  by  the  Commission,  also  following  the  initiative  of  Member  States,  the 
Article  71  Committee  (COSI)  represented  by  the  respective  Union  Presidency  or 
other  stakeholders  such  as  international  organisations  (United  Nations  High 
Commissioner  for  Refugees,  International  Organisation  for  Migration,  etc)  and 
Union agencies in home affairs. 

All  possible  means  will  be  used  to  avoid  fragmentation  by  concentrating  resources 
on a limited number of Union objectives and using the expertise of key stakeholders, 
where  appropriate,  on  the  basis  of  partnership  agreements  and  framework 
agreements.  

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• 

For the financial support to the development of new IT systems ("the smart borders 
package"),  the  current  annual  financial  decisions  enabling  the  Commission  to 
develop the central parts will be replaced by a multiannual framework. 

5.3. 

Flexibility 

For shared management 

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• 

The  impact  of  the  mid-term  review  will  depend  on  the  situation  in  the  Member 
States.  Member  States  which  are  deemed  to  have  additional  risks  or  which  obtain 
additional resources to implement Union specific priorities would be invited to revise 
the  amounts  in  their  financial  plan  and  where  appropriate  to  add  elements  in  their 
programme.  

Financial flexibility is part and parcel of the current Interinstitutional Agreement on 
Budgetary  Discipline  and  of  the  Commission  proposal  for  the  Regulation  on  the 
2014-2020 MFF. It is also reflected in the proposal for the revision of the Financial 
Regulation  and  for  its  implementing  rules.  It  will  therefore  be  implemented 
notably through  the  different  mechanisms  provided  by  these  proposals,  bearing  in 
mind as central phases for their implementation the multiannual financial programing 
and  its  annual  update,  the  annual  budget  allocation  and the  annual  budget 
implementation. 

The specific Regulations lay down the amounts that will be allocated to the national 
programmes, Union actions and other activities. However, in the overall package of 
this Regulation and the specific Regulations, it is foreseen that the Commission can, 
by  delegated  acts,  change  certain  amounts  in  order  to  ensure  optimal  use  of  the 
Union budget. 

For direct and indirect management 

• 

• 

Annual  appropriations  for  Union  actions,  emergency  assistance  and,  subject  to 
annual  ceilings,  the  technical  assistance  at  the  initiative  of  the  Commission,  are 
considered as one "envelope", thereby allowing maximum flexibility to decide from 
one financial year to another where the resources will be allocated, depending on the 
specific needs.  

Union  actions  are  defined  very  broadly  so  as  to  give  the  Commission  all  the 
necessary tools to fulfil its law making and policy coordination tasks.  

–  They  focus  on 

transnational  aspects  (co-operation,  comparative  analysis, 
networks), which require concerted actions across all Member States and actively 
support  collective  and  mutually  reinforcing  actions  of  Member  States  and  other 
actors which consolidate Union co-operation and bring about mutual learning and 
innovation.  

–  They  also  allow  actions  that  are  not  transnational  but  that  are  of  a  particular 

interest for the policy development in these areas for the Union as a whole. 

–  They can cover actions in and in relation to third countries.  

–  The specific Regulations foresee implementation in relation to all the policies and 
objectives supported by the Funds and even financing policy-related aspects of the 
operation  of  the  Funds.  In  the  case  of  the  borders  and  visa  component  of  the 

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Internal  Security  Fund,  this  could  include  the  implementation  of  the  Schengen 
evaluation and monitoring mechanism.  

• 

Accordingly,  the  specific  Regulations  foresee  support  to  the  development  of  civil 
society and transnational networks (in particular for the Asylum and Migration Fund) 
and  testing  and  validating  research,  e.g.  applied  research  projects  to  bridge  the  gap 
from the Horizon 2020 Programme to operational use (in particular for the Internal 
Security Fund).  

5.4. 

A coherent and efficient reporting, monitoring and evaluation framework 

For shared management  

• 

• 

• 

• 

• 

• 

Member  States  will  report  annually  on  the  implementation  of  the  multiannual 
programme, as an integral part of the clearance of accounts' exercise. To feed into the 
mid  term  review  process,  they  will  be  requested  in  2017  to  provide  additional 
information on the progress made in achieving the objectives. A similar exercise will 
be  undertaken  in  2019,  to  allow,  where  appropriate,  adjustments  during  the  last 
financial year (2020).  

Supporting the development of a evaluation-based culture in the area of home affairs, 
the  Funds  will  have  a  common  evaluation  and  monitoring  framework  with  broad 
policy  related  indicators  which  underline  the  result-oriented  approach  to  the  Funds 
and  the  essential  role  they  could  play  in  the  policy  mix  to  achieve  the  objectives 
towards an area of freedom, security and justice. These indicators relate to the impact 
the  Funds  could  make:  the  development  of  a  common  culture  of  border  security, 
police cooperation and crisis management; effective management of migration flows 
into the Union; fair and equal treatment of third-country nationals; solidarity and co-
operation  between  Member  States  in  addressing  migration  and  internal  security 
issues and a common Union approach on both migration and security towards third 
countries.  

To ensure adequate application of the principles on evaluation, and bearing in mind 
the  practical  experience  with  evaluation  in  Member  States  under  the  current  Union 
funding on home affairs, the Commission and the Member States will work together 
to  develop  through  implementing  measures the common evaluation and  monitoring 
framework, inter alia by defining templates and common output and result indicators.  

All  measures  will  be  established  at  the  beginning  of  the  programming  period,  thus 
enabling Member States to set up their reporting and evaluation systems on the basis 
of the agreed principles and requirements.  

To  reduce  the  administrative  burden  and  ensure  synergies  between  reporting  and 
evaluation,  the  information  required  for  evaluation  reports  will  build  on  and 
complete the information provided by Member States in the annual implementation 
reports of the national programmes.  

The  interim  evaluation  report  is  due  in  2018  and  should  feed  into  the  reflection  on 
the subsequent programming period.  

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2011/0367 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down general provisions on the Asylum and Migration Fund and on the 
instrument for financial support for police cooperation, preventing and combating 
crime, and crisis management 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Articles 78(2), 79(2), 79(4), 82(1), 84 and 87(2) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Having regard to the opinion of the European Economic and Social Committee8,  

Having regard to the opinion of the Committee of the Regions9,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

The European Union's home affairs policy is to create an area of freedom, security and 
justice: an area without internal borders where people may enter, move, live and work 
freely, confident that their rights are fully respected and their security assured, bearing 
in  mind  common  challenges  such  as  the  development  of  a  comprehensive  Union 
immigration policy to enhance competitiveness and social cohesion of the Union, the 
creation of a common European Asylum System and the prevention and combating of 
threats of serious and organised crime, cybercrime and terrorism.  

Union  funding  to  support  the  development  of  this  area  should  constitute  a  tangible 
sign of the solidarity and responsibility sharing that are indispensable in responding to 
the common challenges.  

The  existence  of  a  common  framework  should  ensure  the  necessary  coherence, 
simplification  and  uniform  implementation  of  that  funding  across  the  policy  areas 
concerned.  

8 
9 

OJ C , , p. . 
OJ C , , p. . 

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(4) 

(5) 

A  common  framework  should  lay  down  the  principles  of  assistance  and  identify  the 
responsibilities of the Member States and the Commission in ensuring the application 
of those principles.  

This  Union  funding  would  be  more  efficient  and  better  targeted  if  co-financing  of 
eligible actions were based on strategic multiannual programming, drawn up by each 
Member State in dialogue with the Commission. 

(6)  Measures  in  and  in  relation  to  third  countries  supported  through  the  Specific 
regulations  should  be  taken  in  synergy  and  coherence  with  other  actions  outside  the 
Union supported through Union external assistance instruments, both geographic and 
thematic. In particular, in implementing such actions full coherence should be sought 
with  the  principles  and  general  objectives  of  the  Union  external  action  and  foreign 
policy  related  to  the  country  or  region  in  question.  They  should  not  be  intended  to 
support  actions  directly  development-oriented  and  they  should  complement,  when 
appropriate,  the  financial  assistance  provided  through  external  aid  instruments. 
Coherence  will  also  be  ensured  with  the  Union  humanitarian  policy,  in  particular  as 
regards the implementation of emergency assistance. 

(7) 

(8) 

External action should be consistent and coherent as set out in article 18(4) of TEU. 

Prior  to  the  preparation  of  multi-annual  programmes  as  a  means  to  achieve  the 
objectives of this Union funding, Member States and the Commission should engage 
in  a  policy  dialogue  and  thereby  establishing  a  coherent  strategy  for  each  individual 
Member State.  

(9) 

The strategy should be subject to a mid term review, to ensure appropriate funding in 
period 2018-2020.  

(10)  Member  States  should  establish  a  partnership  with  the  authorities  and  bodies 
concerned  to  prepare,  implement  and  monitor  on  their  national  programmes 
throughout  the  entire  multiannual  period.  Member  States  should  set  up  monitoring 
committees  to  monitor  the  national  programmes  and  assist  them  in  reviewing  the 
implementation and progress made in achieving the objectives.  

(11)  Eligibility  of  expenditure  under  the  national  programmes  should  be  determined  by 
national  law,  subject  to  common  principles.  The  starting  and  closing  dates  for  the 
eligibility of expenditure should be defined so as to provide for uniform and equitable 
rules applying to the national programmes.  

(12)  Technical assistance should enable the Member States to support the implementation 
of  their  national  programmes  and  assist  beneficiaries  in  complying  with  their 
obligations and Union law.  

(13)  To  ensure  an  adequate  framework  for  providing  rapidly  emergency  assistance,  this 
Regulation  should  allow  support  for  actions  the  expenditure  of  which  was  incurred 
before the application for such assistance was made, in accordance with the provision 

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13 

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in  the  Financial  Regulation10  which  allows  such  flexibility  in  duly  substantiated 
exceptional cases.  

(14)  The  financial  interests  of  the  European  Union  should  be  protected  through 
proportionate  measures  throughout  the  expenditure  cycle,  including  the  prevention, 
detection and investigation of irregularities, the recovery of funds lost, wrongly paid or 
incorrectly used and, where appropriate, penalties. 

(15)  Member States should adopt adequate measures to guarantee the proper functioning of 
the management and control system and the quality of implementation. To this end, it 
is  necessary  to  establish  the  general  principles  and  necessary  functions  which  these 
systems should fulfil.  

(16)  The obligations on the Member States as regards management and control systems, the 
prevention, detection and correction of irregularities and infringements of Union law 
should be specified in order to guarantee the efficient and correct implementation of 
their national programmes.  

(17) 

In  accordance  with  the  principles  of  subsidiarity  and  proportionality,  Member  States 
should  have  the  primary  responsibility,  through  their  management  and  control 
systems, for the implementation and control of national programmes.  

(18)  Only  Responsible  authorities  accredited  by  the  Member  States  offer  reasonable 
assurance  that  the  necessary  controls  have  been  carried  out  before  granting  support 
from the Union budget to beneficiaries. It should therefore be explicitly laid down that 
only  expenditure  effected  by  accredited  responsible  authorities  can  be  reimbursed 
from the Union budget.  

(19)  The powers and responsibilities of the Commission to verify the effective functioning 
of the  management and  control systems, and to  require Member State action, should 
be laid down.  

(20)  Union budget commitments should be effected annually. In order to ensure effective 
programme management, it is necessary to lay down common rules for the payment of 
the annual balance, and the final balance. 

(21)  The pre-financing payment at the start of programmes ensures that the Member State 
has  the  means  to  provide  support  to  beneficiaries  in  the  implementation  of  the 
programme  once  the  programme  is  approved.  Therefore,  provisions  should  be  made 
for  initial  pre-financing  amounts.  Initial  pre-financing  should  be  totally  cleared  at 
closure of the programme.  

(22)  The  triennial  revision  of  the  Financial  Regulation11  introduces  changes  in  the  shared 

management principles which have to be taken into account.  

(23)  With a view to strengthening accountability for expenditure co-financed by the Union 
budget in any given year, an appropriate framework should be created for the annual 
clearance of accounts. Under this framework, the Responsible Authority should submit 

10 
11 

Triennial revision of the Financial Regulation - Commission proposal COM(2010)0260 
Triennial revision of the Financial Regulation - Commission proposal COM(2010)0260 

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14 

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to  the  Commission,  in  respect  of  a  national  programme,  a  management  declaration 
accompanied  by  the  annual  accounts,  a  summary  report  and  an  independent  audit 
opinion and control report.  

(24)  To  support  the  assurance  underlying  the  annual  clearance  of  accounts  across  the 
Union, common provisions should be laid down on the nature and level of the controls 
to be carried out by Member States.  

(25) 

In  order  to  ensure  the  sound  financial  management  of  Union  resources,  it  may  be 
necessary for the Commission to make financial corrections. To ensure legal certainty 
for  the  Member  States,  it  is  important  to  define  the  circumstances  under  which 
breaches of applicable Union or national law can lead to financial corrections by the 
Commission. In order to ensure that financial corrections which the Commission may 
impose  on  Member  States  are  related  to  the  protection  of  the  Union's  financial 
interests, they should be confined to cases where the breach of Union or national law 
concerns  directly  or  indirectly  the  eligibility,  regularity,  management  or  control  of 
actions  and  the  corresponding  expenditure.  To  ensure  proportionality  it  is  important 
that the Commission considers the nature and the gravity of the breach in deciding the 
amount of financial correction. In this regard, it is appropriate to set out the criteria for 
applying financial corrections by the Commission and the procedure that may lead to a 
decision on the financial correction.  

(26) 

In order to establish the financial relationship between the Responsible Authorities and 
the  Union  budget,  the  Commission  should  clear  the  accounts  of  these  authorities 
annually.  The  clearance  of  accounts  decision  should  cover  the  completeness,  the 
accuracy and veracity of the accounts but not the conformity of the expenditure with 
the Union legislation.  

(27)  The Commission, which is responsible for the proper application of Union law under 
Article  17  of  the  Treaty  on  European  Union,  should  decide  whether  the  expenditure 
incurred by the Member States complies with Union legislation. Member States should 
be given the right to justify their decisions to make payments. In order to give Member 
States legal and financial assurances as to expenditure effected in the past, a maximum 
period  should  be  set  for  the  Commission  to  decide  which  financial  consequences 
should follow from non-compliance.  

(28) 

In order to encourage financial discipline, it is appropriate to define the arrangements 
for decommitment of any part of the budget commitment in a national programme, in 
particular where an amount may be excluded from the decommitment, notably when 
delays  in  the  implementation  result  from  a  legal  proceeding  or  an  administrative 
appeal having suspending effect or from reasons of force majeur.  

(29)  To ensure the appropriate application of the general rules on decommitment, the rules 
established should detail how the deadlines for decommitment are established and how 
the respective amounts are calculated.  

(30) 

It  is  important  to  bring  the  achievements  of  Union  funding  to  the  attention  of  the 
general public. Citizens have a right to know how the Union's financial resources are 
spent. The responsibility to ensure that the appropriate information is communicated to 
the public should lie with both the Responsible Authorities and the beneficiaries. To 
ensure more efficiency in communication to the public at large and stronger synergies 

EN 

15 

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between the communication activities undertaken at the initiative of the Commission, 
the  budget  allocated  to  communication  actions  under  this  Union  funding  shall  also 
contribute to cover corporate communication of the political priorities of the European 
Union provided that these are related to the general objectives of this Union funding.  

(31)  For  the  purpose  of  ensuring  a  wide  dissemination  of  information  about  this  Union 
funding  and  to  inform  potential  beneficiaries  about  funding  opportunities,  detailed 
rules relating to information and communication measures, as well as certain technical 
characteristics of such measures should be defined on the basis of this Regulation and 
each  Member  State  should  establish  a  website  or  website  portal  with  the  necessary 
information.  

(32)  The  effectiveness  of  actions  supported  also  depend  on  their  evaluation  and  the 
dissemination  of  their  results.  The  responsibilities  of  the  Member  States  and  the 
Commission  in  this  regard,  and  arrangements  to  ensure  the  reliability  of  evaluation 
and the quality of the related information, should be formalised. 

(33) 

(34) 

In  order  to  amend  provisions  of  this  Regulation  on  the  common  principles  on  the 
eligibility of expenditure, the power to adopt acts in accordance with Article 290 of the 
Treaty  on  the  Functioning  of  the  European  Union  should  be  delegated  to  the 
Commission. It is of particular importance that the Commission carry out appropriate 
consultations during its preparatory work, including at expert level. The Commission, 
when preparing and drawing up delegated acts, should ensure a simultaneous, timely 
and appropriate transmission of relevant documents to the European Parliament and to 
the Council.  

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation,  it 
should  confer  implementing  powers  on  the  Commission.  Those  powers  should  be 
exercised  in  accordance  with  Regulation  (EU)  No  182/2011  of  the  European 
Parliament and of the Council of 16 February 2011 laying down the rules and general 
principles concerning mechanisms for control by Member States of the Commission's 
exercise of implementing powers12. 

(35)  The  examination  procedure  should  be  be  used  for  implementing  acts  that  lay  down 
common obligations on Member States, in particular on the provision of information 
to  the  Commission,  and  the  advisory  procedure  should  be  used  for  the  adoption  of 
implementing acts relating to the model forms for the provision of information to the 
Commission, given their purely technical nature.  

(36)  Since the objective of this Regulation, namely to lay down general provisions cannot 
be  sufficiently  achieved  by  the  Member  States  and  can  be  better  achieved  at  Union 
level, the Union may adopt measures, in accordance with the principle of subsidiarity 
as  set  out  in  Article  5  of  the  Treaty  on  European  Union.  In  accordance  with  the 
principle  of  proportionality,  as  set  out  in  that  Article,  this  Regulation  does  not  go 
beyond  what  is  necessary  in  order  to  achieve  that  objective.  In  accordance  with 
Articles 1 and 2 of the Protocol on the position of the  United Kingdom  and Ireland, 
annexed to the Treaty on European Union and to the Treaty establishing the European 
Community  and  without  prejudice  to  Article  4  of  the  said  Protocol  these  Member 

12 

OJ L 55, 28.2.2011, p. 13. 

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16 

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States are not participating in the adoption of this Regulation and are not bound by or 
subject  to  its  application.  [OR]  [In  accordance  with  Article  3  of  the  Protocol  on  the 
position  of  the  United  Kingdom  and  Ireland,  annexed  to  the  Treaty  on  European 
Union and to the Treaty establishing the European Community, the United Kingdom 
and Ireland gave notice of their wish to take part in the adoption and application of 
this Regulation.] 

(37) 

In  accordance  with  Articles  1  and  2  of  the  Protocol  of  the  position  of  Denmark 
annexed to the Treaty on European Union and to the Treaty on the Functioning of the 
European Union, Denmark is not taking part in the adoption of this Regulation and is 
not bound by it or subject to its application;  

HAVE ADOPTED THIS REGULATION: 

CHAPTER I 

GENERAL PROVISIONS 

Article 1 

Purpose and scope 

This  Regulation  sets  outs  general  rules  for  the  implementation  of  the  Specific  Regulations 
with regard to:  

(a) 

(b) 

(c) 

(d) 

the financing of expenditure; 

partnership, programming, reporting, monitoring and evaluation;  

the management and control systems to be put in place by the Member States; 

the clearance of accounts.  

Article 2 

Definitions  

For the purposes of this Regulation the following definitions shall apply:  

(a) 

"Specific Regulations" means 

– 

– 

Regulation  ../2012/EU  [establishing  the  Asylum  and  Migration  Fund  for  the 
period 2014-2020];  

Regulation …/2012/EU [establishing, as part of the Internal Security Fund, the 
instrument  for  financial  support  for  police  cooperation,  preventing  and 
combating crime, and crisis management; and  

– 

Any other Regulation which provides for the application of this Regulation.  

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(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

1. 

2. 

3. 

4. 

5. 

"programming" means the process of organisation, decision making and financing in 
several stages intended to implement, on a multiannual basis, the joint action by the 
Union and the Member States to achieve the objectives of the Specific Regulations;  

"action" means a project or group of projects selected by the Responsible Authority 
of the national programme concerned, or under its responsibility, contributing to the 
general and specific objectives pursued by the Specific Regulations;  

"Union  action"  means  a  transnational  action  or  action  of  particular  interest  to  the 
Union as defined in the Specific Regulations;  

"project" means the specific, practical means deployed to implement all or a part of 
an action by a beneficiary of the Union contribution;  

"emergency  assistance"  means  a  project  or  group  of  projects  addressing  an 
emergency situation as defined in the Specific Regulations;  

"beneficiary" means the recipient of an Union contribution under a project, whether a 
public  or  private  body,  international  organisations  or  the  Red  Cross  (ICRC),  the 
International Federation of National Red Cross and Red Crescent Societies.  

CHAPTER II 

PRINCIPLES OF ASSISTANCE 

Article 3 

General principles 

The Specific Regulations shall provide support, through national programmes, Union 
actions  and  emergency  assistance,  which  complements  national,  regional  and  local 
intervention, pursuing the objectives of the Union. 

The Commission and the Member States shall ensure that the support provided under 
the Specific Regulations and by the Member States is consistent with the activities, 
policies  and  priorities  of  the  European  Union  and  complementary  to  other 
instruments of the European Union.  

The support provided under the Specific Regulations shall be implemented in close 
cooperation between the Commission and the Member States. 

In accordance with their respective responsibilities, the Commission and the Member 
States, together with the EEAS as regards actions in and in relation to third countries, 
shall  ensure  coordination  among  this  Regulation  and  the  Specific  Regulations,  and 
with other Union policies and instruments, including those in the framework of the 
Union's external action.  

The Commission and the Member States shall apply the principle of sound financial 
management in accordance with Article [26] of the Financial Regulation.  

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18 

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6. 

7. 

The Commission and the Member States shall ensure the effectiveness of the support 
provided under the Specific Regulations, in particular through monitoring, reporting 
and evaluation.  

The  Commission  and  the  Member  States  shall  carry  out  their  respective  roles  in 
relation to this Regulation and the Specific Regulations with the aim of reducing the 
administrative burden for beneficiaries. 

Article 4 

Compliance with Union and national law  

Actions financed by the Specific Regulations shall comply with applicable Union and national 
law.  

Article 5 

1. 

2. 

3. 

4. 

5. 

6. 

Protection of the financial interests of the European Union 

The  Commission  shall  take  appropriate  measures  ensuring  that,  when  actions 
financed  under  the  Specific  Regulations  are  implemented,  the  financial  interests  of 
the European Union are protected by the application of preventive measures against 
fraud,  corruption  and  any  other  illegal  activities,  by  effective  controls  and,  if 
irregularities are detected, by the recovery of the amounts wrongly paid and, where 
appropriate, by effective, proportionate and deterrent penalties. 

Member  States  shall  prevent,  detect  and  correct  irregularities  and  shall  recover 
amounts  unduly  paid  together  with  any  interest  of  late  payments.  They  shall  report 
these to the Commission and shall keep the Commission informed of the progress of 
administrative and legal proceedings. 

When  amounts  unduly  paid  to  a  beneficiary  cannot  be  recovered  and  this  is  as  a 
result of fault or negligence on the part of a Member State, the Member State shall be 
responsible  for  reimbursing  the  amounts  concerned  to  the  general  budget  of  the 
Union. 

Member  States  shall  offer  effective  prevention  against  fraud,  especially  as  regards 
the areas with a higher level of risk, and which shall act as a deterrent, having regard 
to the benefits as well as the proportionality of the measures. 

The Commission shall be empowered to adopt delegated acts in accordance with the 
procedure  referred  to  in  Article  54,  concerning  the  obligations  of  Member  States 
specified in the paragraph 4. 

The  Commission  or  its  representatives  and  the  Court  of  Auditors  shall  have  the 
power  of  audit,  on  the  basis  of  documents  and  on-the-spot,  over  all  grant 
beneficiaries, contractors and subcontractors who have received Union funds. 

The  European  Anti-fraud  Office  (OLAF)  may  carry  out  on-the-spot  controls  and 
inspections on economic operators concerned directly or indirectly by such funding 

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in  accordance  with  the  procedures  laid  down  in  Regulation  (Euratom,  EC)  No 
2185/96 with a view to establishing whether there has been fraud, corruption or any 
other  illegal  activity  affecting  the  financial  interests  of  the  European  Union  in 
connection with a grant agreement or grant decision or a contract concerning Union 
funding. 

Without  prejudice  to  the  first  and  second  sub-paragraphs,  cooperation  agreements 
with  third  countries  and  international  organisations  and  grant  agreements  and  grant 
decisions and contracts resulting from the implementation of this Regulation and the 
Specific  Regulations  shall  expressly  empower  the  Commission,  the  Court  of 
Auditors and OLAF to conduct such audits, on-the-spot controls and inspections. 

Article 6 

Programming  

The  objectives  of  the  Specific  Regulations  shall  be  pursued  within  the  framework  of  the 
multiannual  programming  period  from  2014  to  2020,  subject  to  a  mid-term  review  in 
accordance with Article 15.  

CHAPTER III 

FINANCIAL FRAMEWORK FOR UNION ACTIONS, 
EMERGENCY AND TECHNICAL ASSISTANCE 

Article 7 

Implementation framework  

1. 

2. 

3. 

4. 

The  Commission  shall  establish  the  overall  amount  made  available  for  Union 
actions,  emergency  assistance  and  technical  assistance  at  the  initiative  of  the 
Commission under the annual appropriations of the Union budget.  

The Commission shall adopt, by way of implementing act, the work programme for 
Union actions and emergency assistance. That implementing act shall be adopted in 
accordance with the examination procedure referred to in Article 55(3).  

To ensure a timely availability of resources, the Commission may separately adopt a 
work programme for emergency assistance.  

Union actions, emergency assistance and technical assistance at the initiative of the 
Commission may be implemented  

– 

– 

directly, by the Commission or through executive agencies; 

indirectly, by entities and persons other than Member States in accordance with 
Article [57] of the Financial Regulation.  

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Article 8 

Emergency assistance 

1. 

2. 

3. 

4. 

1. 

2. 

In  response  to  an  emergency  situation  as  defined  in  the  Specific  Regulations,  the 
Commission may decide to provide emergency assistance.  

Within the limits of the available resources, the emergency assistance may amount to 
100% of the eligible expenditure.  

It  may  consist  of  assistance  in  Member  States  and  in  third  countries  in  accordance 
with the objectives and actions defined in the Specific Regulations.  

Emergency assistance may support expenditure which was incurred prior to the date 
of  submission  of  the  grant  application  or  the  request  for  assistance,  when  this  is 
necessary for the implementation of the action.  

Article 9 

Union actions and emergency assistance in or in relation to third countries  

The Commission may decide to finance Union actions and emergency assistance in 
or in relation to third countries in accordance with the objectives and actions defined 
in the Specific Regulations.  

When such actions are implemented directly, the following entities shall be allowed 
to submit applications:  

(a)  Member States;  

(b) 

third countries; 

(c) 

joint bodies set up by the third countries and the Union or by Member States;  

(d) 

international  organisations,  including  regional  organisations,  UN  bodies, 
departments and missions, international financial institutions and development 
banks and institutions of international jurisdiction in so far as they contribute to 
the objectives of the Specific Regulation(s) concerned;  

(e) 

the  International  Committee  of  the  Red  Cross  (ICRC),  the  International 
Federation of National Red Cross and Red Crescent Societies; 

(f)  Non-governmental organisations established and registered in the Union and in 
the countries associated with the implementation, application and development 
of the Schengen acquis.  

Article 10 

Technical assistance at the initiative of the Commission  

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1. 

At  the  initiative  of  or  on  behalf  of  the  Commission,  the  Specific  Regulations  may 
support  the  preparatory,  monitoring,  administrative  and  technical  assistance, 
evaluation,  audit  and  control  measures  necessary  for  the  implementation  of  this 
Regulation and the Specific Regulations.  

2. 

Those measures may include but are not limited to: 

(a) 

assistance for project preparation and appraisal;  

(b) 

support for institutional strengthening and administrative capacity building for 
the effective management of this Regulation and the Specific Regulations;  

(c)  measures  related  to  the  analysis,  management,  monitoring,  information 
exchange and implementation of this Regulation and the Specific Regulations, 
as  well  as  measures  relating  to  the  implementation  of  control  systems  and 
technical and administrative assistance; 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

evaluations,  expert  reports  statistics  and  studies,  including  those  of  a  general 
nature concerning the operation of the Specific Regulations; 

information, 

to  disseminate 

support  networking,  carry  out 
actions 
communication  activities,  raise  awareness  and  promote  cooperation  and 
exchange of experience, including with third countries. To bring about greater 
efficiency  in  communication  to  the  public  at  large  and  stronger  synergies 
between  the  communication  activities  undertaken  at  the  initiative  of  the 
Commission,  the  resources  allocated  to  communication  actions  under  this 
Regulation  shall  also  contribute  to  covering  the  corporate  communication  of 
the political priorities of the European Union provided that these are related to 
the general objectives of this Regulation and the Specific Regulations; 

 the  installation,  operation  and  interconnection  of  computerised  systems  for 
management, monitoring, audit, control and evaluation; 

the design of a common framework for evaluation and monitoring as well as a 
system  of  indicators,  taking  into  account,  where  appropriate,  national 
indicators; 

 actions  to  improve  evaluation  methods  and  the  exchange  of  information  on 
evaluation practices; 

conferences, seminars, workshops and other common information and training 
measures  on  the  implementation  of  this  Regulation  and  the  Specific 
Regulations for designated authorities and beneficiaries;  

(j) 

actions related to audit.  

3. 

The actions may concern the preceding and subsequent financial frameworks.  

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CHAPTER IV 

NATIONAL PROGRAMMES 

SECTION 1 
PROGRAMMING AND IMPLEMENTATION FRAMEWORK 

Article 11 

Subsidiary and proportional intervention  

Member  States  and  the  bodies  designated  by  them  for  that  purpose  ("designated 
authorities")  shall  be  responsible  for  implementing  programmes  and  carrying  out 
their  tasks  under  this  Regulation  and  the  Specific  Regulations  at  the  appropriate 
level,  in  accordance  with  the  institutional,  legal  and  financial  framework  of  the 
Member  State  and  subject  to  compliance  with  this  Regulation  and  the  Specific 
Regulations. 

Arrangements  for  the  implementation  and  use  of  the  support  provided  under  the 
Specific  Regulations,  and  in  particular  the  financial  and  administrative  resources 
required in relation to the reporting, evaluation, management and control, shall take 
into  account  the  principle  of  proportionality  having  regard  to  the  level  of  support 
allocated.  

Article 12 

Partnership 

Each  Member  State  shall  organise,  in  accordance  with  its  national  rules  and 
practices,  a  partnership  with  the  authorities  and  bodies  concerned  to  develop  and 
implement national programmes.  

Such  authorities  and  bodies  shall  include  the  competent  regional,  local,  urban  and 
other  public  authorities,  and,  where  appropriate,  international  organisations  and 
bodies  representing  civil  society,  such  as  non-governmental  organisations  or  social 
partners. 

Partnership  shall  be  conducted  in  full  compliance  with  the  respective  institutional, 
legal and financial jurisdiction of each partner category. 

The  partners  shall  be  involved  in  the  preparation,  implementation,  monitoring  and 
evaluation of national programmes.  

Each  Member  State  shall  set  up  a  monitoring  committee  to  support  the 
implementation of national programmes.  

The  Commission  may  participate  in  the  work  of  the  monitoring  committee  in  an 
advisory capacity.  

1. 

2. 

1. 

2. 

3. 

4. 

5. 

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1. 

2. 

1. 

2. 

Article 13 

Policy dialogue  

To  launch  the  programming  period,  the  Commission  and  each  Member  State  shall 
have  a  policy  dialogue  on  the  national  requirements  and  the  contribution  that  the 
Union  budget  could  provide  to  achieving  these  requirements,  bearing  in  mind  the 
base line situation in the Member State concerned and the objectives of the Specific 
Regulations. The policy dialogue shall result in the conclusion of agreed minutes or 
an  exchange  of  letters  which  shall  identify  the  specific  needs  and  priorities  of  the 
Member  State  concerned  and  serve  as  the  framework  for  the  preparation  of  the 
national programmes.  

In case of actions to be implemented in and in relation to third countries, such actions 
shall  not  be  directly  development  oriented  and  the  policy  dialogue  shall  seek  full 
coherence with the principles and general objectives of the Union external action and 
foreign policy as regards the country or region concerned.  

In the context of the examination of the payment request referred to in Article 39 and 
the implementation report referred to in Article 49, the Member State concerned and 
the Commission shall review the progress made in the implementation of the national 
programme, bearing in mind the conclusions of the policy dialogue.  

Article 14 

Preparation and approval of national programmes  

Each  Member  State  shall  propose,  on  the  basis  of  the  conclusions  of  the  policy 
dialogue  referred  to  in  Article  13(1),  a  national  programme  in  accordance  with  the 
Specific Regulations.  

Each proposed national programme shall cover the financial years of the period from 
1 January 2014 to 31 December 2020 and consist of the following elements: 

(a) 

a description of the baseline situation in the Member State;  

(b) 

(c) 

(d) 

(e) 

an  analysis  of  requirements  in  the  Member  State  and  the  national  objectives 
designed  to  meet  those  requirements  during  the  period  covered  by  the 
programme; 

an  appropriate  strategy  identifying  the  objectives  to  be  pursued  with  the 
support of the Union budget, with targets for their achievement, an indicative 
time table and examples of actions envisaged to meet these objectives; 

the  mechanisms  that  ensure  coordination  between  the  instruments  established 
by the Specific Regulations and other Union and national instruments; 

information on the monitoring and evaluation framework to be put in place and 
the indicators to be used to measure the progress in the implementation of the 
objectives pursued in relation to the baseline situation in the Member State;  

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(f) 

arrangements  to  ensure  the  effective  and  efficient  implementation  of  the 
support of the Union budget, including the planned use of technical assistance 
and  the  approach  chosen  for  the  implementation  of  the  partnership  principle 
laid down in Article 12; 

(g) 

a draft financing plan broken down by each financial year of the period;  

(h) 

the mechanisms and methods to be used to publicise the national programme; 

(i) 

the  implementing  provisions  for  the  national  programme  containing  the 
identification of the designated authorities.  

3. 

4. 

Member  States  shall  submit  the  proposed  national  programmes  to  the  Commission 
no  later  than  three  months  after  the  policy  dialogue  referred  to  in  Article  13(1)  is 
concluded.  

The national programmes shall be drawn up according to the model adopted by the 
Commission.  That  implementing  act  shall  be  adopted  in  accordance  with  the 
advisory procedure referred to in Article 55(2). 

5. 

Before approving a proposed national programme, the Commission shall examine: 

(a) 

(b) 

 its  consistency  with  the  objectives  of  the  Specific  Regulations  and  the 
conclusions of the policy dialogue referred to in Article 13(1); 

 the relevance of the objectives, targets, indicators, the time table and examples 
of  actions  envisaged  in  the  proposed  national  programme  in  the  light  of  the 
strategy which is proposed; 

(c) 

 the  relevance  of  the  implementing  provisions  referred  to  in  point  (i)  of 
paragraph 2 in the light of the actions envisaged; 

(d) 

 the compliance of the proposed programme with Union law; 

(e) 

the complementarity with support provided by other Union Funds including the 
European Social Fund; 

(f)  Where applicable under a Specific Regulation, for objectives and examples of 
actions  in  or  in  relation  to  third  countries,  coherence  with  the  principles  and 
objectives of the Union external action and foreign policy related to the country 
or region concerned.  

6. 

The  Commission  shall  make  observations  within  three  months  of  the  date  of 
submission  of  the  proposed  national  programme.  Where  the  Commission  considers 
that  a  proposed  national  programme  is  inconsistent  with  the  objectives  of  the 
Specific  Regulations,  insufficient  in  light  of  the  strategy  or  does  not  comply  with 
Union  law,  it  shall  invite  the  Member  State  concerned  to  provide  all  necessary 
additional  information  and,  where  appropriate,  to  revise  the  proposed  national 
programme.  The  Member  State  shall  provide  to  the  Commission  all  necessary 
additional  information  and,  where  appropriate,  revise  the  proposed  national 
programme. 

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7. 

8. 

1. 

2. 

3. 

4. 

1. 

2. 

3. 

4. 

5. 

The  Commission  shall  approve,  by  implementing  act,  each  national  programme  no 
later  than  six  months  following  the  formal  submission  by  the  Member  State, 
provided  that  any  observations  made  by  the  Commission  have  been  satisfactorily 
taken into account.  

In the light of new or unforeseen circumstances, at the initiative of the Commission 
or  the  Member  State  concerned,  an  approved  national  programme  may  be  re-
examined and, if necessary, revised for the rest of the programming period.  

Article 15 

Mid term review  

In  2017  the  Commission  and  each  Member  State  shall  re-examine  the  situation,  in 
the light of the developments in Union policies and in the Member State concerned. 

this 

Following 
their  national 
programmes. National programmes shall be revised for those Member States which 
will receive additional allocations in accordance with the Specific Regulations.  

re-examination,  Member  States  may 

revise 

The  rules  laid  down  in  Article  14  on  the  preparation  and  approval  of  national 
programmes  shall  apply  mutatis  mutandis  to  the  preparation  and  approval  of  the 
revised national programmes. 

The  Commission  shall  allocate,  by  implementing  acts,  to  Member  States  the 
resources for national programmes which are available in the framework of the mid-
term  review  under  the  Specific  Regulations.  After  the  completion  of  the  mid  term 
review,  the  Commission  shall  submit  to  the  European  Parliament,  the  Council  the 
European and Economic and Social Committee and the Committee of the Regions a 
report on the mid term review carried out in accordance with the provisions of this 
Regulation and the Specific Regulations. 

Article 16  

Financing structure  

Financial contributions provided under the national programmes shall take the form 
of grants. 

Actions supported under the national programmes shall be co-financed by public or 
private  sources,  shall  be  of  a  non-profit  nature  and  shall  not  be  subject  to  funding 
from other sources covered by the Union budget. 

The contribution from the Union  budget shall not exceed 75 % of the total eligible 
expenditure of a project. 

The  contribution  from  the  Union  budget  may  be  increased  to  90%  under  specific 
actions or strategic priorities as defined in the Specific Regulations. 

The  contribution  from  the  Union  budget  may  also  be  increased  to  90%  in  duly 
justified  circumstances,  in  particular  if  projects  could  otherwise  not  have  been 

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implemented  and  the  objectives  of  the  national  programme  would  not  have  been 
achieved.  

Article 17 

General Principles of Eligibility  

1. 

2. 

The  eligibility  of  expenditure  shall  be  determined  on  the  basis  of  national  rules, 
except  where  specific  rules  are  laid  down  in  this  Regulation  or  in  the  Specific 
Regulations.  

In  accordance  with  the  Specific  Regulations,  for  it  to  be  eligible,  expenditure  must 
be:  

(a)  within the scope of the Specific Regulations and their objectives;  

(b)  needed to carry out the activities covered by the project concerned;  

(c) 

reasonable and comply with the principles of sound financial management, in 
particular value for money and cost-effectiveness.  

3. 

Expenditure shall be eligible for support under the Specific Regulations if  

– 

– 

it  has  been  incurred  and  paid  by  a  beneficiary  between  1 January  2014  and 
31 December 2022; and 

it  has  been  actually  paid  by  the  accredited  Responsible  Authority  between  1 
January 2014 and 30 June 2023. 

4. 

5. 

Expenditure  included  in  payment  requests  from  the  beneficiary  to  the  Responsible 
Authority  shall  be  supported  by  invoices  or  accounting  documents  of  equivalent 
probative value, except for forms of support under Article 18(1)(b), (c) and (d). For 
such forms of support, by way of derogation from paragraph 3, the amounts included 
in  the  payment  request  shall  be  the  cost  reimbursed  to  the  beneficiary  by  the 
Responsible Authority.  

Net revenue directly generated by a project during its implementation which has not 
been taken into account at the time of approval of the project, shall be deducted from 
the eligible expenditure of the project in the final payment request submitted by the 
beneficiary.  

Article 18 

Eligible expenditure 

1. 

Eligible expenditure can be reimbursed in the following ways:  

(a)  Reimbursement  of  eligible  costs  actually  incurred  and  paid,  together  with, 

where applicable, depreciation; 

(b) 

standard scale of unit costs; 

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2. 

3. 

4. 

5. 

6. 

(c) 

lump sums; 

(d) 

flat-rate  financing  determined  by  the  application  of  a  percentage  to  one  or 
several defined categories of costs. 

The  options  referred  to  in  paragraph  1  may  be  combined  when  each  covers  a 
different  category  of  costs  or  where  they  are  used  for  different  projects  forming  a 
part of an action or for successive phases of an action.  

Where  a  project  is  implemented  exclusively  through  the  procurement  of  works, 
goods or services, only paragraph 1 (a) shall apply.  

The  amounts  referred  to  in  paragraph  1  (b),  (c)  and  (d)  shall  be  established  in 
advance in one of the following ways: 

(a) 

a fair, equitable and verifiable calculation method based on: 

(i) 

statistical data or other objective information; or 

(ii) 

the  verified  historical  data  of  individual  beneficiaries  or  the  application 
of their usual cost accounting practices; 

(b)  methods  and  corresponding  scale  of  unit  costs,  lump  sums  and  flat  rates 
applicable  in  Union  policies  for  a  similar  type  of  action/project  and 
beneficiary; 

(c)  methods  and  corresponding  scale  of  unit  costs,  lump  sums  and  flat  rates 
applied  under  schemes  for  grants  funded  entirely  by  the  Member  State  for  a 
similar type of action/project and beneficiary;  

The document setting out the conditions for support for each project/action shall set 
out  the  method  to  be  applied  for  determining  the  costs  of  the  action  and  the 
conditions for the payment of the grant.  

Where  the  implementation  of  a  project  gives  rise  to  indirect  costs,  they  may  be 
calculated as a flat rate in one of the following ways:  

(a) 

a flat rate of up to 20% of eligible direct costs, where the rate is calculated on 
the  basis  of  a  fair,  equitable  and  verifiable  calculation  method  or  a  method 
applied  under  schemes  for  grants  funded  entirely  by  the  Member  State  for  a 
similar type of action/project or beneficiary;  

(b) 

a flat rate of up to 15% of eligible direct staff costs; or 

(c) 

a  flat  rate  applied  to  eligible  direct  costs  based  on  existing  methods  and 
corresponding  rates,  applicable  in  Union  policies  for  a  similar  type  of 
action/project and beneficiary.  

7. 

Grants  for  which  the  support  from  the  Union  budget  does  not  exceed  50,000  EUR 
shall take the form of lump sums or standard scale of unit costs.  

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8. 

Flat  rate  financing,  standard  scale  of  unit  costs  and  lumpsums  referred  to  in 
paragraph  4  may  be  calculated  on  a  project-by-project  approach  by  reference  to  a 
draft  budget  agreed  ex  ante  by  the  Responsible  Authority  for  grants  for  which  the 
contribution from the Union budget does not exceed 100,000 EUR.  

9. 

Depreciation costs may be considered as eligible under the following conditions:  

(a) 

(b) 

the  expenditure  is  eligible  in  accordance  with  the  eligibility  rules  of  the 
national programme; 

the amount of the expenditure is duly justified by supporting documents having 
equivalent probative value to invoices where reimbursed in the form referred to 
in point (a) of paragraph(1); 

(c) 

the costs relate exclusively to the period of support for the project;  

(d) 

support from the Union budget has not contributed towards the acquisition of 
the depreciated assets.  

Article 19 

Ineligible expenditure 

The  following  expenditure  shall  not  be  eligible  for  a  contribution  from  the  Union  budget 
under the Specific Regulations: 

(a) 

(b) 

(c) 

(d) 

1. 

interest on debt; 

the purchase of land not built on;  

the purchase of land built on, where the land is necessary for the implementation of 
the  project,  in  the  amount  exceeding  10%  of  the  total  eligible  expenditure  for  the 
project concerned; 

value  added  tax.  However  VAT  amounts  shall  be  eligible  where  they  are  not 
recoverable under national VAT legislation and are paid by a beneficiary other than 
non-taxable person as defined in the first subparagraph of Article 13(1) of Directive 
2006/112/EC,  provided  that  such  VAT  amounts  are  not  incurred  in  relation  to  the 
provision of infrastructure.  

Article 20 

Technical assistance at the initiative of the Member States  

At  the  initiative  of  a  Member  State  for  each  national  programme,  the  Specific 
Regulations  may  support  actions  for  preparation,  management,  monitoring, 
evaluation,  information  and  communication,  networking,  control  and  audit,  as  well 
as  measures  for 
the 
the  reinforcement  of 
implementation of this Regulation and the Specific Regulations.  

the  administrative  capacity  for 

2. 

Those measures may include  

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(a) 

expenditure  relating  to  the  preparation,  selection,  appraisal,  management  and 
monitoring of actions or projects; 

(b) 

expenditure relating to audits and on-the-spot controls of actions or projects; 

(c) 

expenditure relating to evaluations of actions or projects; 

(d) 

(e) 

(f) 

expenditure relating to information, dissemination and transparency in relation 
to actions or projects; 

expenditure  on  the  acquisition,  installation  and  maintenance  of  computerised 
systems for the management, monitoring and evaluation of this Regulation and 
the Specific Regulations; 

expenditure  on  meetings  of  monitoring  committees  and  sub-committees 
relating to the implementation of actions; this expenditure may also include the 
costs  of  experts  and  other  participants  in  these  committees,  including  third-
country  participants,  where  their  presence  is  essential  to  the  effective 
implementation of actions or projects; 

(g) 

expenditure  for  the  reinforcement  of  the  administrative  capacity  for  the 
implementation of this Regulation and the Specific Regulations. 

3. 

The  appropriations  may  be  used  by  the  Member  States  to  support  actions  for  the 
reduction  of  administrative  burden  for  beneficiaries,  including  electronic  data 
exchange systems, and actions to reinforce the capacity of Member State authorities 
and beneficiaries to administer and to use the support provided for under the Specific 
Regulations.  

4. 

The actions may concern the preceding and subsequent financial frameworks. 

SECTION 2 
MANAGEMENT AND CONTROL  

Article 21 

General principles of management and control systems 

Management and control systems shall provide for: 

(a) 

(b) 

(c) 

(d) 

a  description  of  the  functions  of  each  body  concerned  in  management  and  control, 
and the allocation of functions within each body; 

compliance  with  the  principle  of  separation  of  functions  between  and  within  such 
bodies; 

procedures for ensuring the correctness and regularity of expenditure declared; 

computerised  systems  for  accounting,  for  the  storage  and  transmission  of  financial 
data and data on indicators, for monitoring and for reporting; 

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(e) 

(f) 

(g) 

(h) 

1. 

2. 

3. 

4. 

5. 

systems  for  reporting  and  monitoring  where  the  Responsible  Authority  entrusts 
execution of tasks to another body; 

arrangements for auditing the functioning of the management and control systems; 

systems and procedures to ensure an adequate audit trail; 

the  prevention,  detection  and  correction  of  irregularities,  including  fraud,  and  the 
recovery of amounts unduly paid, together with any interest. 

Article 22 

Responsibilities of Member States 

Member States shall fulfil the management, control and audit obligations and assume 
the resulting responsibilities laid down in the rules on shared management set out in 
the  Financial  Regulation  and  this  Regulation.  In  accordance  with  the  principle  of 
shared  management,  Member  States  shall  be  responsible  for  the  management  and 
control of national programmes.  

Member  States  shall  ensure  that  their  management  and  control  systems  for 
programmes are set up in accordance with the provisions of this Regulation and that 
the systems function effectively.  

Member  States  shall  allocate  adequate  resources  for  each  body  to  carry  out  their 
functions throughout the programming period. 

Member States shall set up rules and procedures for the selection and implementation 
of projects in accordance with this Regulation.  

All  official  exchanges  of  information  between  the  Member  State  and  the 
Commission  shall  be  carried  out  using  an  electronic  data  exchange  system 
established by the Commission. 

Article 23 

Designated authorities 

1. 

For the implementation of its national programme each Member State shall designate 
the following bodies: 

(a) 

an accrediting authority as defined in Article [56] of the Financial Regulation; 

(b) 

an accredited Responsible Authority: a public sector body of the Member State, 
which shall be solely responsible for the proper management and control of the 
national programme and shall handle all communication with the Commission;  

(c) 

an Audit Authority: a national public authority or body, which is functionally 
independent  of  the  Responsible  Authority  and  the  accrediting  authority  and 

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which  shall  be  responsible  for  verifying  the  effective  functioning  of  the 
management and control system; 

(d)  where  appropriate,  a  Delegated  Authority:  any  public  or  private  body  which 
carries out certain tasks of the Responsible Authority under the responsibility 
of that Authority.  

2. 

Each Member State shall lay down rules governing its relations with the authorities 
referred to in paragraph 1 and their relations with the Commission. 

1. 

2. 

3. 

4. 

5. 

Article 24 

Accreditation of Responsible Authorities 

In  accordance  with  Article  [56(3)]  of  the  Financial  Regulation,  each  Responsible 
Authority  responsible  for  the  management  and  control  of  expenditure  under  this 
Regulation  shall  be  accredited  by  formal  decision  of  an  accrediting  authority  at 
ministerial level. 

The  accreditation  shall  be  granted  subject  to  the  body  complying  with  the 
accreditation  criteria  on  internal  environment,  control  activities,  information  and 
communication, and monitoring laid down in or on the basis of this Regulation.  

The  accreditation  shall  be  based  on  an  opinion  of  an  independent  audit  body  that 
assesses  the  Responsible  Authority’s  compliance  with  accreditation  criteria.  The 
independent  audit  body  shall  carry  out  its  work  in  accordance  with  internationally 
accepted audit standards.  

The  accrediting  authority  shall  supervise  the  accredited  Responsible  Authority  and 
withdraw  its  accreditation  by  formal  decision  if  one  or  more  of  the  accreditation 
criteria  are  no  longer  met,  unless  the  Responsible  Authority  takes  the  necessary 
remedial  actions  within  a  period  of  probation  to  be  determined  by  the  accrediting 
authority according to the severity of the problem. The accrediting body shall notify 
the Commission immediately of the setting of any probation period for an accredited 
Responsible Authority and of any withdrawal decision.  

To ensure the sound operation of this system, the Commission shall be empowered to 
adopt  delegated  acts  in  accordance  with  the  procedure  referred  to  in  Article  54 
concerning: 

(a)  minimum conditions for the accreditation of the Responsible Authorities with 
regard  to  the  internal  environment,  control  activities,  information  and 
communication, and monitoring, as well as rules on the procedure for issuing 
and withdrawing accreditation;  

(b) 

(c) 

rules  relating  to  supervision  and  the  procedure  for  reviewing  accreditation  of 
Responsible Authorities; 

the obligations of the Responsible Authorities as regards public intervention, as 
well as on the content of their management and control responsibilities.  

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1. 

2. 

3. 

4. 

5. 

Article 25 

General principles on controls by Responsible Authorities 

Responsible  Authorities  shall  carry  out  a  systematic  administrative  control  of  all 
payment  requests  from  the  beneficiaries  and  shall  supplement  them  by  on-the-spot 
controls  of  the  expenditure  related  to  the  final  payment  requests  from  the 
beneficiaries that are declared in the annual accounts in view of obtaining a sufficient 
level of assurance. 

As regards the on-the-spot controls, the Responsible Authority shall draw its control 
sample from the entire population of beneficiaries comprising, where appropriate, a 
random part and a risk-based part, in order to obtain a representative error rate and a 
minimum confidence level, while targeting also highest errors. 

The  Responsible  Authority  shall  draw  up  a  control  report  on  each  on-the-spot 
control. 

Where problems detected appear to be systemic in nature and may therefore entail a 
risk to other projects, the Responsible Authority shall ensure that further examination 
is carried out, including additional controls where necessary, to establish the scale of 
such  problems  and  whether  the  error  rate  is  above  the  materiality  level.  The 
necessary  preventive  and  corrective  measures  shall  be  taken  by  the  Responsible 
Authority and communicated to the Commission in the summary report referred to in 
Article 39(1)(c).  

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary  rules 
aiming  at  reaching  a  uniform  application  of  this  Article.  These  rules  may  in 
particular relate to the following:  

(a) 

(b) 

the rules concerning administrative and on-the-spot controls to be conducted by 
the Member States with regard to the respect of obligations, commitments and 
eligibility  rules  resulting  from  the  application  of  this  Regulation  and  the 
Specific Regulations; 

the  rules  on  the  minimum  level  of  on-the-spot  controls  necessary  for  an 
effective  management  of  the  risks,  as  well  as  the  conditions  under  which 
Member States have to increase such controls, or may reduce them where the 
management and control systems function properly and the error rates are at an 
acceptable level; 

(c) 

the rules and methods on the reporting of the controls and verification carried 
out and their results. 

Those implementing acts shall be adopted by the Commission in accordance with the 
examination procedure referred to in Article 55(3).  

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Article 26 

Payment to beneficiaries 

Responsible  Authorities  shall  ensure  that  the  beneficiaries  receive  the  total  amount  of  the 
public support as quickly as possible and in full. No amount shall be deducted or withheld and 
no  specific  charge  or  other  charge  with  equivalent  effect  shall  be  levied  that  would  reduce 
these amounts for the beneficiaries. 

Article 27 

Functions of the audit authority 

1. 

The  audit  authority  shall  ensure  that  audits  are  carried  out  on  the  management  and 
control systems, on an appropriate sample of the expenditure included in the annual 
accounts. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with  the 
procedure referred to in Article 54 on the status of the Audit Authorities and the conditions 
which their audits shall fulfil. 

Where  audits  are  carried  out  by  a  body  other  than  the  Audit  Authority,  the  Audit 

2. 
Authority shall ensure that any such body has the necessary functional independence. 

3. 
The  Audit  Authority 
internationallyaccepted audit standards. 

shall  ensure 

that  audit  work 

takes  account  of 

Article 28 

Cooperation with audit authorities 

1. 

2. 

1. 

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

The Commission and the audit authorities shall meet on a regular basis and at least 
once  a  year,  unless  otherwise  agreed,  to  examine  the  annual  control  report  and  the 
opinion, and to exchange views on issues relating to improvement of the management 
and control systems. 

Article 29 

Controls and audits by the Commission  

The  Commission  shall  rely  on  available  information,  including  the  accreditation 
procedure,  annual  management  declarations,  annual  control  reports,  annual  audit 
opinions, annual implementation reports and audits carried out by national and Union 
bodies,  to  assess  that  the  Member  States  have  set  up  management  and  control 

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systems that comply with this Regulation and that those systems function effectively 
during the implementation of national programmes. 

2. 

Without prejudice to audits carried out by Member States, Commission officials or 
authorised Commission representatives may carry out on-the-spot audits or controls 
upon  giving  adequate  prior  notice.  Officials  or  authorised  representatives  of  the 
Member State may take part in such audits or controls.  

3. 

The scope of the audits or controls may include, in particular: 

(a) 

(b) 

(c) 

(d) 

(e) 

the verification of the effective functioning of management and control systems 
in a national programme or a part thereof;  

the compliance of administrative practices with Union rules; 

the  existence  of  the  required  supporting  documents  and  their  correlation  with 
the actions supported under the national programmes; 

the terms on which the actions have been undertaken and controlled;  

an assessment of the sound financial management of actions and/or the national 
programme. 

Commission officials or authorised Commission representatives, duly empowered to 
carry  out  on-the-spot  audits,  shall  have  access  to  all  records,  documents  and 
metadata,  irrespective  of  the  medium  in  which  they  are  stored,  relating  to 
expenditure  or  to  management  and  control  systems.  Member  States  shall  provide 
copies of such records, documents and metadata to the Commission upon request. 

The  powers  set  out  in  this  paragraph  shall  not  affect  the  application  of  national 
provisions  which  reserve  certain  acts  for  agents  specifically  designated  by  national 
legislation.  Commission  officials  and  authorised  representatives  shall  not  take  part, 
inter alia, in home visits or the formal questioning of persons within the framework 
of  national  legislation.  However,  they  shall  have  access  to  the  information  thus 
obtained. 

At  the  request  of  the  Commission  and  with  the  agreement  of  the  Member  State, 
additional  controls  or  inquiries  into  the actions  covered  by  this  Regulation  shall  be 
undertaken  by  the  competent  bodies  of  that  Member  State.  Commission  agents  or 
persons delegated by the Commission may take part in such controls.  

In  order  to  improve  controls,  the  Commission  may,  with  the  agreement  of  the 
Member States concerned, request the assistance of the authorities of those Member 
States for certain controls or inquiries. 

The Commission may require a Member State to take the actions necessary to ensure 
the effective functioning of its management and control systems or the correctness of 
expenditure in accordance with the applicable rules. 

4. 

5. 

6. 

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35 

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SECTION 3 
FINANCIAL MANAGEMENT 

Article 30  

Budget commitments 

1. 

2. 

3. 

4. 

1. 

2. 

3. 

1. 

2. 

The budget commitments of the Union in respect of each national programme shall 
be  made  in  annual  instalments  during  the  period  from  1  January  2014  to  31 
December 2020.  

The  Commission  decision  approving  each  national  programme  shall  constitute  the 
financing decision within the meaning of Article [81(2)] of the Financial Regulation, 
and  once  notified  to  the  Member  State  concerned,  a  legal  commitment  within  the 
meaning of that Regulation.  

For  each  national  programme,  the  budget  commitment  for  the  first  instalment  shall 
follow the approval of the national programme by the Commission. 

The  budget  commitments  for  subsequent  instalments  shall  be  made  by  the 
Commission  before  1  May  of  each  year,  on  the  basis  of  the  decision  referred  to  in 
paragraph  2  of  this  Article,  except  where  Article  [13]  of  the  Financial  Regulation 
applies.  

Article 31  

Common rules for payments 

Payments  by  the  Commission  of  the  contribution  from  the  Union  budget  to  the 
national  programme  shall  be  made  in  accordance  with  budget  appropriations  and 
subject  to  available  funding.  Each  payment  shall  be  posted  to  the  earliest  open 
budget commitment concerned.  

Payments shall take the form of initial pre-financing, payments of the annual balance 
and the payment of the final balance.  

Article [87] of the Financial Regulation shall apply.  

Article 32 

Accumulation of initial pre-financing and annual balances 

The total of the initial pre-financing payment and the payments of the annual balance 
shall  not  exceed  95 %  of  the  contribution  from  the  Union  budget  to  the  national 
programme. 

When the ceiling of 95 % is reached, the Member States shall continue transmitting 
requests for payment to the Commission. 

EN 

36 

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Article 33 

Initial pre-financing arrangements 

1. 

2. 

3. 

4. 

5. 

6. 

Following  the  Commission  decision  approving  the  national  programme,  an  initial 
pre-financing  amount  for  the  whole  programming  period  shall  be  paid  by  the 
Commission. This shall represent 4% of the contribution from the Union budget to 
the national programme concerned. It may be split into two instalments depending on 
budget availability. 

If a national programme is approved in 2015 or later, the instalments shall be paid in 
the year of approval. 

Pre-financing shall be used only for making payments to beneficiaries implementing 
the national programme. It shall be made available without delay to the Responsible 
Authority for this purpose. 

The  total  amount  paid  as  prefinancing  shall be  reimbursed  to  the  Commission  if  no 
payment request in accordance with Article 39 is sent within 24 months of the date on 
which the Commission pays the first instalment of the initial prefinancing amount. 

Interest generated on the initial prefinancing shall be posted to the national programme 
concerned and deducted from the amount of public expenditure indicated on the final 
payment request.  

The  amount  paid  as  initial  pre-financing  shall  be  totally  cleared  from  the 
Commission  accounts  in  accordance with Article 36 at the latest  when the national 
programme is closed. 

Article 34 
Definition of the financial year 

For the purpose of this Regulation the financial year shall cover expenditure paid and revenue 
received and entered into the accounts of the Responsible Authority in the period beginning 
on 16 October in the year "N-1" and ending on 15 October of year "N".  

Article 35 

Payment of the annual balance 

1. 

2. 

The Commission shall pay the annual balance, subject to resource availability, on the 
basis  of  the  financial  plan  in  force,  the  annual  accounts  for  the  corresponding 
financial year of the national programme and the corresponding clearance decision.  

The  annual  accounts  shall  cover  the  payments  made  by  the  Responsible  Authority 
during the financial year for which the control requirements referred to in Article 25 
have been met.  

EN 

37 

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3. 

The annual balance shall be paid not later than six months after the information and 
documents  mentioned  in  Article  39(1)  and  Article  49  are  considered  admissible  by 
the Commission and the latest annual account have been cleared.  

Article 36  

Closure of the programme 

1. 

Member  States  shall  submit  the  following  documents  by  31  December  2023  at  the 
latest: 

(a)  The  information  required  for  the  last  annual  accounts,  in  accordance  with 

Article 39(1); 

2. 

3. 

4. 

1. 

(b) 

a request for payment of the final balance; and 

(c) 

the  final  implementation  report  for  the  national  programme  as  referred  to  in 
Article 49(1).  

The payments made by the Responsible Authority from 16 October 2022 to 30 June 
2023 shall be included in the last annual accounts. 

After  receiving  the  documents  listed  in  paragraph  1,  the  Commission  shall  pay  the 
final  balance,  subject  to  resource  availability,  on  the  basis  of  the  financial  plan  in 
force, the last annual accounts and the corresponding clearance decision. 

The final balance shall be paid no later than three months after the date of clearance 
of accounts of the final financial year or one month after the date of acceptance of the 
final  implementation  report,  whichever  date  is  later.  The  amounts  still  committed 
after the balance is paid shall be decommitted by the Commission within a period of 
six months, without prejudice to Article 47.  

Article 37  

Interruption of the payment period 

The  payment  period  following  a  request  for  payment  may  be  interrupted  by  the 
authorising officer by delegation within the meaning of the Financial Regulation for 
a maximum period of nine months, when at least one of the following conditions is 
met: 

(a) 

(b) 

following  information  provided  by  a  national  or  Union  audit  body,  there  is 
evidence  to  suggest  a  significant  deficiency  in  the  functioning  of  the 
management and control system; 

the  authorising  officer  by  delegation  has  to  carry  out  additional  verifications 
following information coming to his attention alerting him that expenditure in a 
payment  request  is  linked  to  an  irregularity  having  serious  financial 
consequences; 

EN 

38 

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(c)  one or more documents required under Article 39(1) were not submitted. 

2. 

The  authorising  officer  by  delegation  may  limit  the  interruption  to  the  part  of  the 
expenditure covered by the payment request affected by the elements referred to in 
paragraph  1.  The  authorising  officer  by  delegation  shall  inform  the  Member  State 
and  the  Responsible  Authority  immediately  of  the  reason  for  interruption  and  shall 
ask them to remedy the situation. The interruption shall be ended by the authorising 
officer by delegation as soon as the necessary measures have been taken. 

Article 37a  

Suspension of payments 

1. 

All or part of the annual balance may be suspended by the Commission where: 

(a) 

(b) 

(c) 

there  is  a  serious  deficiency  in  the  management  and  control  system  of  the 
programme  which  affects  the  reliability  of  the  procedure  for  certification  of 
payments and for which corrective measures have not been taken; or  

expenditure  in  a  certified  statement  of  expenditure  is  linked  to  a  serious 
irregularity which has not been corrected; or  

there  is  a  serious  breach  by  a  Member  State  of  its  obligations  under  Article 
22(1) and (2). 

The  Commission  may  decide  to  suspend  all  or  part  of  annual  balance  after  having 
given the Member State the opportunity to present its observations within a period of 
two months. 

The  Commission  shall  end  suspension  of  all  or  part  of  annual  balance  where  the 
Member State has taken the necessary measures to enable the suspension to be lifted. 
Where  the  required  measures  are  not  taken  by  the  Member  State,  the  Commission 
may  adopt  the  decision  to  cancel  all  or  part  of  the  Union  contribution  to  the 
operational programme in accordance with Article 42. 

Article 38 

Use of the euro 

Amounts  set  out  in  programmes  submitted  by  Member  States,  forecasts  of 
expenditure,  statements  of  expenditure,  payment  requests,  annual  accounts  and 
expenditure  mentioned  in  the  annual  and  final  implementation  reports  shall  be 
denominated in euro.  

Member  States  which  have  not  adopted  the  euro  as  their  currency  on  the  date  of  a 
payment  request  shall  convert  the  amounts  of  expenditure  incurred  in  national 
currency  into  euro.  This  amount  shall  be  converted  into  euro  using  the  monthly 
accounting  exchange  rate  of  the  Commission  in  the  month  during  which  the 
expenditure  was  registered  in  the  accounts  of  the  Responsible  Authority  of  the 

2. 

3. 

1. 

2. 

EN 

39 

   EN 

 
 
 
national  programme  concerned.  The  rate  shall  be  published  electronically  by  the 
Commission each month.  

3. 

When the euro becomes the currency of a Member State, the conversion procedure 
set  out  in  paragraph  2  shall  continue  to  apply  to  all  expenditure  recorded  in  the 
accounts by the Responsible Authority before the date of entry into force of the fixed 
conversion rate between the national currency and the euro.  

SECTION 4 
CLEARANCE OF ACCOUNTS AND FINANCIAL CORRECTIONS 

Article 39 

Submission of information 

1. 

By  1  February  of  the  year  following  the  financial  year,  each  Member  State  shall 
submit  the  following  documents  and  information  to  the  Commission  in  accordance 
with Article [56] of the Financial Regulation: 

(a) 

the annual accounts of the Responsible Authority; 

(b) 

(c) 

(d) 

the management declaration of assurance as to the completeness, accuracy and 
veracity of the annual accounts, the proper functioning  of the internal control 
systems as well as to the legality and regularity of the underlying transactions 
and the respect of the principle of sound financial management; 

a summary report of all available audits and controls carried out, including an 
analysis  of  systematic  or  recurrent  weaknesses  as  well  as  corrective  actions 
taken or planned; 

an  audit  opinion  by  the  Audit  Authority  on  the  management  declaration  of 
assurance covering all its elements, accompanied by a control report setting out 
the findings of the audits carried out relating to the financial year covered by 
the opinion. 

If  requested  to  do  so  by  the  Commission  the  Member  State  shall  provide  further 
information  to  the  Commission.  If  a  Member  State  does  not  provide  the  requested 
information  by  the  deadline  for  its  submission  set  by  the  Commission,  the 
Commission  may  take  its  decision  on  the  clearance  of  the  accounts  on  the  basis  of 
the information in its possession. 

The documents foreseen in paragraph 1 shall serve as the request for payment of the 
annual balance.  

The  documents  listed  in  paragraph  1  shall  be  drawn  up  according  to  the  models 
adopted  by  the  Commission  by  means  of  implementing  acts.  Those  implementing 
acts shall be adopted by the Commission in accordance with the advisory procedure 
referred to in Article 55(2). 

2. 

3. 

4. 

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40 

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Article 40 

Annual clearance of accounts 

1. 

2. 

By 30 April of the year following the financial year, the Commission shall decide on 
the  clearance  of  the  annual  accounts  for  each  national  programme.  The  clearance 
decision shall cover the completeness, accuracy and veracity of the annual accounts 
submitted and be without prejudice to any subsequent financial corrections. 

The Commission shall, by means of implementing acts, lay down the modalities for 
the  implementation  of  the  annual  clearance  of  accounts  procedure,  as  regards  the 
measures  to  be  taken  in  connection  to  the  adoption  of  the  decision  and  its 
implementation, including on the exchange of information between the Commission 
and the Member States and the deadlines to be respected. Those implementing acts 
shall be adopted in accordance with the examination procedure referred to in Article 
55(3). 

Article 41 

Financial corrections by the Member States  

Member States shall make financial corrections where irregularities or negligence are detected 
under  the  national  programmes  by  cancelling  all  or  part  of  the  contribution  from  the  Union 
budget  concerned.  Member  States  shall  take  into  account  the  nature  and  gravity  of  the 
irregularities  and  the  financial  loss  to  the  Union  budget  and  shall  apply  a  proportionate 
correction.  

Amounts cancelled and amounts recovered, as well as the interest thereon, shall be reallocated 
to  the  national  programme  concerned,  excluding  the  amounts  resulting  from  irregularities 
identified by the European Court of Auditors and the Commission services including OLAF. 

After  the  closure  of  the  national  programme,  the  Member  State  shall  refund  the  sums 
recovered to the Union budget. 

Article 42 

Conformity clearance and financial corrections by the Commission 

1. 

The  Commission  shall  make  financial  corrections  by  cancelling  all  or  part  of  the 
Union contribution to a national programme and effecting recovery from the Member 
State  in  order  to  exclude  from  Union  financing  expenditure  which  is  in  breach  of 
applicable  Union  and  national  law,  including  in  relation  to  deficiencies  in  the 
management and control systems of Member States which have been detected by the 
Commission or the European Court of Auditors. 

2. 

A breach of applicable Union or national law shall lead to a financial correction only 
where one of the following conditions is met: 

(a) 

the  breach  has  or  could  have  affected  the  selection  of  projects  under  the 
national programme; 

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41 

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3. 

4. 

(b) 

there  is  a  risk  that  the  breach  has  or  could  have  affected  the  amount  of 
expenditure declared for reimbursement by the Union budget. 

When  deciding  on  the  amount  of  a  financial  correction  under  paragraph  1,  the 
Commission shall take account of the nature and gravity of the breach of applicable 
Union or national law and its financial implications for the Union budget.  

Before  the  adoption  of  any  decision  to  refuse  financing,  the  findings  from  the 
Commission  and  the  Member  State's  replies  shall  be  notified  in  writing,  following 
which the two parties shall attempt to reach agreement on the action to be taken. 

5. 

Financing may not be refused for: 

(a) 

(b) 

(c) 

expenditure  which  is  incurred  by  the  Responsible  Authority  more  than  36 
months  before  the  Commission  notifies  the  Member  State  in  writing  of  its 
findings; 

expenditure  on  multiannual  actions  within  the  scope  of  the  national 
programmes, where the final obligation on the beneficiary occurs more than 36 
months  before  the  Commission  notifies  the  Member  State  in  writing  of  its 
findings; 

expenditure on actions in national programmes,  other  than  those  referred  to  in 
point (b) of this paragraph, for which the payment or, as the case may be, the 
final  payment,  by  the  Responsible  Authority,  is  made  more  than  36  months 
before the Commission notifies the Member State in writing of its findings. 

6. 

The Commission shall, by means of implementing acts, lay down the modalities for 
the implementation of the conformity clearance as regards the measures to be taken 
in connection with the adoption of the decision and its implementation, including the 
information  exchange  between  the  Commission  and  the  Member  States  and  the 
deadlines  to  be  respected.  Those  implementing  acts  shall  be  adopted  in  accordance 
with the examination procedure referred to in Article 55(3). 

Article 43 

Obligations of Member States 

A financial correction by the Commission shall not prejudice the Member State's obligation to 
pursue  recoveries  under  Article 21(h)  of  this  Regulation  and  to  recover  State  aid  in  the 
meaning  of  Article 107(1)  of  the  Treaty  and  under  Article 14  of  Council  Regulation  (EC) 
No 659/199913. 

13

OJ L 83, 27.3.1999, p. 1.  

EN 

42 

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1. 

2. 

1. 

2. 

3. 

Article 44 

Repayment 

Any repayment due to be made to the general budget of the Union shall be effected 
before the due date indicated in the order for recovery drawn up in accordance with 
Article [77]  of  the  Financial  Regulation.  The  due  date  shall  be  the  last  day  of  the 
second month following the issuing of the order. 

Any  delay  in  effecting  repayment  shall  give  rise  to  interest  on  account  of  late 
payment, starting on the due date and ending on the date of actual payment. The rate 
of such interest shall be one-and-a-half percentage points above the rate applied by 
the  European  Central  Bank  in  its  main  refinancing  operations  on  the  first  working 
day of the month in which the due date falls. 

SECTION 5 
DECOMMITMENT 

Article 45 

Principles  

National  programmes  shall  be  submitted  to  a  decommitment  procedure  established 
on  the  basis  that  amounts  linked  to  a  commitment  which  are  not  covered  by  the 
initial pre-financing referred to in Article 33 or a request for payment in accordance 
with  Article  39  by  31  December  of  the  second  year  following  that  of  the  budget 
commitment shall be decommitted.   

The commitment related to the last year of the period will be decommitted according 
to the rules followed for the closure of the programmes.  

Any  commitment  still  open  on  the  latest  date  for  expenditure  to  be  eligible  as 
referred  to  in  Article  17(3)  for  which  a payment  request  has  not  been  made  by  the 
Responsible  Authority  within  six  months  after  that  date  shall  be  automatically 
decommitted.  

Article 46 

Exceptions to the decommitment 

1. 

The  amount  concerned  by  decommitment  shall  be  reduced  by  the  amounts  that  the 
Responsible Authority has not been able to declare to the Commission because of: 

(a) 

actions suspended by a legal proceeding or by an administrative appeal having 
suspensory effect; or 

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43 

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(b) 

reasons of force majeure seriously affecting implementation of all or part of the 
national  programme.  Responsible  Authorities  claiming  force  majeure  shall 
demonstrate 
the 
implementation of all or part of the national programme. 

the  direct  consequences  of 

force  majeure  on 

the 

The reduction may be requested once if the suspension or force majeure lasted up to 
one year, or several times corresponding to the duration of the force majeure or the 
number of years between the date of the legal or administrative decision suspending 
the  implementation  of  the  action  and  the  date  of  the  final  legal  or  administrative 
decision.  

The Member State shall send the Commission information on the exceptions referred 
to  in  paragraph  1  by  31  January  for  the  amount  to  be  declared  by  the  end  of 
preceding year.  

The part of the budget commitments for which a payment request has been made but 
payment of which has been reduced or suspended by the Commission at 31 December 
of year N + 2 shall be disregarded in calculating the automatic decommitment. 

Article 47 

Procedure  

The  Commission  shall  inform  the  Member  State  in  good  time  whenever  there  is  a 
risk of application of decommitment under Article 42. 

On the basis of the information it has on 31 January, the Commission shall inform 
the  Responsible  Authority  of  the  amount  of  the  decommitment  resulting  from  the 
information in its possession. 

The Member State shall have two months to agree to the amount to be decommitted 
or to submit its observations. 

The  Commission  shall  carry  out  the  automatic  decommitment  not  later  than  nine 
months after the last time-limit resulting from the application of paragraphs 1 to 3. 

In the event of automatic decommitment, the contribution from the Union budget to 
the national programme concerned shall be reduced, for the year in question, by the 
amount  automatically  decommitted.  The  Union  contribution  in  the  financing  plan 
will be reduced pro-rata, unless the Member State produces a revised financing plan. 

2. 

3. 

1. 

2. 

3. 

4. 

5. 

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CHAPTER V 

INFORMATION, COMMUNICATION, MONITORING, 
EVALUATION AND REPORTING  

Article 48 

Information and publicity 

1. 

Member States and Responsible Authorities shall be responsible for: 

(a) 

(b) 

ensuring  the  establishment  of  a  website  or  a  website  portal  providing 
information on and access to the national programmes in that Member State; 

informing  potential  beneficiaries  about  funding  opportunities  under  the 
national programmes; 

(c)  publicising  to  Union  citizens  the  role  and  achievements  of  the  Specific 
Regulations through information and communication actions on the results and 
impact of the national programmes.  

Member  States  shall  ensure  transparency  on  the  implementation  of  the  national 
programmes  and  maintain  a  list  of  actions  supported  by  each  national  programme 
which shall be accessible through the website or the website portal.  

The Commission shall be empowered to adopt by delegated acts in accordance with 
the procedure referred to in Article 54 to lay down rules concerning the information 
and publicity measures for the public and information measures for beneficiaries.  

The  Commission  shall,  by  means  of  implementing  acts,  define  the  technical 
characteristics of information and publicity measures. Those implementing acts shall 
be  adopted  by  the  Commission  in  accordance  with  the  examination  procedure 
referred to Article 55(3). 

Article 49 

Implementation reports 

By  31  March  2016  and  by  31  March  of  each  subsequent  year  until  and  including 
2022,  the  Member  State  shall  submit  to  the  Commission  an  annual  report  on 
implementation of each national programme in the previous financial year.  

The report submitted in 2016 shall cover the financial years 2014 and 2015.  

The  Member  State  shall  submit  a  final  report  on  implementation  of  the  national 
programmes by 31 December 2023.  

2. 

3. 

4. 

1. 

2. 

Annual implementation reports shall set out information on: 

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(a) 

implementation  of  the  national  programme  by  reference  to  the  financial  data 
and the indicators;  

(b) 

any issues which affect the performance of the national programme.  

3. 

In  the  light  of  the  mid-term  review,  the  annual  implementation  report  submitted  in 
2017 shall set out and assess the information referred to in paragraph 2 together with: 

(a)  progress  towards  achieving  the  objectives  pursued  with  the  contribution  from 

the Union budget to the national programme; 

(b) 

the  involvement  of  the  partners  in  the  implementation,  monitoring  and 
evaluation of the national programme. 

The  annual  implementation  report  submitted  in  2019  and  the  final  implementation 
report shall, in addition to the information and assessment set out in paragraphs 2 and 
3 include information on and assess progress towards achieving the objectives of the 
national programme.  

The  annual  implementation  reports  referred  to  in  paragraphs  1  to  4  shall  be 
admissible where they contain all the information required in those paragraphs. The 
Commission shall inform the Member State within 15 working days from the date of 
receipt  of  the  annual  implementation  report  if  it  is  not  admissible,  failing  which  it 
shall be deemed admissible. 

The  Commission  shall  inform  the  Member  State  of  its  observations  on  the  annual 
implementation  report  within  two  months  from  the  receipt  of  the  annual 
implementation report. Where the Commission does not provide observations within 
this deadline, the reports shall be deemed to be accepted. 

The Commission may issue recommendations to address any issues which affect the 
implementation of the national programme. Where such recommendations are made, 
the Responsible Authority shall inform the Commission within three months of the 
corrective measures taken. 

The  annual  and  final  implementation  reports  shall  be  drawn  up  according  to  the 
models  adopted  by  the  Commission.  Those  implementing  acts  shall  be  adopted  in 
accordance with the advisory procedure referred to in Article 55(2).  

Article 50 

The common monitoring and evaluation framework 

The  Commission  shall  carry  out  regular  monitoring  of  this  Regulation  and  the 
Specific Regulations, where appropriate, in cooperation with the Member States. 

The  implementation  of  the  Specific  Regulations  shall  be  evaluated  by  the 
Commission in partnership with the Member States.  

A common monitoring and evaluation framework shall be established with a view to 
measuring the relevance, effectiveness, efficiency, added value, sustainability of the 

4. 

5. 

6. 

7. 

8. 

1. 

2. 

3. 

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actions and the simplification and the reduction of administrative burden, in the light 
of the objectives of this Regulation and the Specific Regulations and the performance 
of  this  Regulation  and  the  Specific  Regulations  as  instruments  contributing  to  the 
development of the area of freedom, security and justice.  

The Commission shall be empowered to adopt delegated acts in accordance with the 
procedure  referred  to  in  Article  54  to  develop  further  the  common  monitoring  and 
evaluation framework. 

Member  States  shall  provide  the  Commission  with  all  the  information  necessary  to 
permit  the  monitoring  and  evaluation  of  this  Regulation  and  the  Specific 
Regulations.  

The  Commission  shall  also  consider  the  complementarity  between  the  actions 
implemented under the Specific Regulations and those pursued under other relevant 
Union policies, instruments and initiatives. 

Article 51 

Evaluation of national programmes by Member States  

Member States shall carry out evaluations to improve the quality of the design and 
the  implementation  of  national  programmes,  in  accordance  with  the  common 
monitoring and evaluation framework.  

Member  States  shall  ensure  that  procedures  are  in  place  to  produce  and  collect  the 
data  necessary  for  evaluations,  including  data  related  to  common  and  programme-
specific indicators. 

The  evaluations  shall  be  carried  out  by  evaluation  experts  that  are  functionally 
independent  of  the  Responsible  Authorities,  Audit  Authorities  and  Delegated 
Authorities.  The  Commission  shall  provide  guidance  on  how  to  carry  out 
evaluations.  

4. 

5. 

6. 

1. 

2. 

3. 

4. 

All evaluations shall be made public in their entirety.  

Article 52 

Evaluation reports by the Member States and the Commission 

1. 

In accordance with the common monitoring and evaluation framework, the Member 
States shall submit to the Commission:  

(a) 

(b) 

an  interim  evaluation  report  on  the  implementation  of  actions  under  the 
national programmes by 31 December 2017; 

an  ex-post  evaluation  report  on  the  effects  of  actions  under  the  national 
programmes by 31 December 2023. 

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2. 

On the basis of the reports referred to in paragraph 1, the Commission shall submit to 
the  European  Parliament,  the  Council,  the  European  Economic  and  Social 
Committee and the Committee of the Regions: 

(a) 

(b) 

an  interim  evalution  report  on  the  implementation  of  this  Regulation  and  the 
Specific Regulations at the level of the Union by 30 June 2018; 

an ex-post evaluation report on the effects of this Regulation and the Specific 
Regulations,  following  the  closure  of  the  national  programmes,  by  30  June 
2024.  

3. 

The  ex-post  evaluation  of  the  Commission  shall  also  examine  the  impact  of  the 
Specific Regulations on the development of the area of freedom, security and justice 
in terms of their contribution to the following objectives: 

(a) 

the  development  of  a  common  culture  of  border  security,  law  enforcement 
cooperation and crisis management; 

(b) 

effective management of migration flows into the EU;  

(c) 

the development of the Common European Asylum System;  

(d) 

fair and equal treatment of third-country nationals; 

(e) 

(f) 

solidarity  and  co-operation  between  Member  States  in  addressing  migration 
and internal security issues;  

a  common  approach  of  the  Union  on  migration  and  security  towards  third 
countries.  

Article 53 

Report on the mid term review 

In 2018 the Commission shall submit to the European Parliament, the Council, the European 
and Economic and Social Committee and the Committee of the Regions a report on the mid 
term review carried out in accordance with the provisions of this Regulation and the Specific 
Regulations. 

CHAPTER VI 

TRANSITIONAL AND FINAL PROVISIONS 

Article 54 

Exercise of the delegation 

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1. 

2. 

3. 

4. 

5. 

1. 

2. 

3. 

The  power  to  adopt  delegated  acts  is  conferred  on  the  Commission  subject  to  the 
conditions laid down in this Article. 

The  delegation  of  power  referred  to  in  this  Regulation  shall  be  conferred  on  the 
Commission for a period of seven years from the entry into force of this Regulation. 
The  delegation  of  power  shall  be  tacitly  extended  for  a  period  of  an  identical 
duration, unless the European Parliament or the Council opposes such extension no 
later than 3 months before the end of each period. 

The delegation of powers referred to in this Regulation may be revoked at any time 
by the European Parliament or by the Council. A decision of revocation shall put an 
end to the delegation of the power specified in that decision. It shall take effect the 
day following the publication of the decision in the Official Journal of the European 
Union  or  at  a  later  date  specified  therein.  It  shall  not  affect  the  validity  of  any 
delegated acts already in force. 

As soon as it adopts a delegated act, the Commission shall notify it simultaneously to 
the European Parliament and to the Council.  

A delegated act adopted pursuant to this Regulation shall enter into force only if no 
objection  has  been  expressed  either  by  the  European  Parliament  or  the  Council 
within a period of two months of notification of that act to the European Parliament 
and the Council or if, before the expiry of that period, the European Parliament and 
the  Council  have  both  informed  the  Commission  that  they  will  not  object.  That 
period shall be extended by two months at the initiative of the European Parliament 
or the Council. 

Article 55 

Committee Procedure 

The  Commission  shall  be  assisted  by  the  common  Committee  'Asylum,  Migration 
and Security' established by this Regulation. That Committee shall be a Committee 
within the meaning of Regulation (EU) No 182/2011.  

Where  reference  is  made  to  this  paragraph,  Article  4  of  Regulation  (EU)  No 
182/2011 shall apply.  

Where  reference  is  made  to  this  paragraph,  Article  5  of  Regulation  (EU)  No 
182/2011 shall apply.  

Article 56 

Review 

On  the  basis  of  a  proposal  from  the  Commission,  the  European  Parliament  and  the  Council 
shall review this Regulation by 30 June 2020 at the latest. 

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Article 57 

Entry into force 

This  Regulation  shall  enter  into  force  on  the  day  following  that  of  its  publication  in  the 
Official Journal of the European Union. 

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

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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ANNEX  

LEGISLATIVE FINANCIAL STATEMENT  

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1.  Title of the proposal/initiative  

1.2.  Policy area(s) concerned in the ABM/ABB structure 

1.3.  Nature of the proposal/initiative  

1.4.  Objective(s)  

1.5.  Grounds for the proposal/initiative  

1.6.  Duration and financial impact  

1.7.  Management method(s) envisaged  

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

2.2.  Management and control system  

2.3.  Measures to prevent fraud and irregularities  

3. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

3.1.  Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget  line(s) 
affected  

3.2.  Estimated impact on expenditure  

3.2.1. Summary of estimated impact on expenditure  

3.2.2. Estimated impact on operational appropriations  

3.2.3. Estimated impact on appropriations of an administrative nature 

3.2.4. Compatibility with the current multiannual financial framework 

3.2.5. Third-party participation in financing  

3.3.  Estimated impact on revenue 

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LEGISLATIVE FINANCIAL STATEMENT 

1. 

1.1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

Title of the proposal/initiative  

Communication "Building an open and secure Europe: the home affairs budget for 2014-2020"; 

Proposal for a Regulation laying down general provisions on the Asylum and Migration Fund and on 
the instrument for financial support for police cooperation, preventing and combating crime, and crisis 
management; 

Proposal for a Regulation establishing the Asylum and Migration Fund; 

Proposal  for  a  Regulation  establishing  the  instrument  for  financial  support  for  police  cooperation, 
preventing and combating crime, and crisis management; 

Proposal  for  a  Regulation  establishing,  as  part  of  the  Internal  Security  Fund,  the  instrument  for 
financial support for external borders and visa. 

1.2. 

Policy area(s) concerned in the ABM/ABB structure14  

Currently Heading 3, Title 18 – Home Affairs 

Future  Multiannual  Financial  Perspectives:  Heading  3  (Security  and  citizenship)  –  "Migration 
Management Fund" and "Internal security" 

Nature of the proposal/initiative  

(cid:59) The proposal/initiative relates to a new action (home affairs funding for the period 2014-2020) 

(cid:133) The proposal/initiative relates to a new action following a pilot project/preparatory action15  

(cid:133) The proposal/initiative relates to the extension of an existing action  

(cid:133) The proposal/initiative relates to an action redirected towards a new action  

1.3. 

Objectives 

1.3.1.  The Commission's multiannual strategic objective(s) targeted by the proposal/initiative  

The final aim of home affairs policies is to create an area without internal borders where EU citizens 
and third-country nationals may enter, circulate, live and work, bringing new ideas, capital, knowledge 
and  innovation  or  filling  gaps  in  the  national  labour  markets,  confident  that  their  rights  are  fully 

14 
15 

ABM: Activity-Based Management – ABB: Activity-Based Budgeting. 
As referred to in Article 49(6)(a) or (b) of the Financial Regulation. 

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respected  and  their  security  assured.  Cooperation  with  non-EU  countries  and  international 
organisations is crucial to achieving this goal. 

The  growing  importance  of  home  affairs  policies  has  been  confirmed  by  the  Stockholm  Programme 
and its Action Plan, the implementation of which is a strategic priority for the Union and covers areas 
such  as  migration  (legal  migration  and  integration;  asylum;  irregular  migration  and  return),  security 
(prevention of and fight against terrorism and organised crime; police cooperation) and management of 
the  external  borders  (including  visa  policy),  as  well  as  the  external  dimension  of  these  policies.  The 
Lisbon Treaty also enables the Union to demonstrate greater ambition in responding to the day-to-day 
concerns  of  citizens  in  the  area  of  freedom,  security  and  justice.  Home  affairs  policy  priorities,  in 
particular  the  integration  of  third-country  nationals,  should  also  be  seen  in  the  context  of  the  seven 
flagship  initiatives  presented  in  the  Europe  2020  Strategy  which  aim  to  help  the  EU  overcome  the 
current financial and economic crisis and achieve smart, sustainable and inclusive growth.  

The Asylum and Migration Fund and the Internal Security Fund will provide the financial assistance 
needed to turn the Union's home affairs objectives into tangible results. 

1.3.2. 

Specific objective(s) and ABM/ABB activity(ies) concerned  

ASYLUM AND MIGRATION FUND 

strengthen  and  develop  the  Common  European  Asylum  System,  including  its  external 

(a) 
dimension;  

support  legal  migration  to  the  Union  in  line  with  the  economic  and  social  needs  of  Member 
(b) 
States and promote the effective integration of third-country nationals, including of asylum seekers and 
beneficiaries of international protection; 

enhance  fair  and  effective  return  strategies  in  the  Member  States,  with  emphasis  on 

(c) 
sustainability of return and effective readmission in the countries of origin;  

enhance  the  solidarity  and  responsibility  sharing  between  the  Member  States,  in  particular 

(d) 
towards those most affected by migration and asylum flows.  

Current ABB activities concerned: 18.03 (European Refugee Fund, emergency measures and European 
Fund  for  the  Integration  of  Third-Country  Nationals)  and  18.02  (as  far  as  European  Return  Fund  is 
concerned).  

INTERNAL SECURITY FUND 

Instrument for financial support for police cooperation, preventing and combating crime, and crisis 
management 

In  line  with  the  priorities  identified  in  relevant  Union  strategies,  programmes,  threat  and  risk 
assessments, the Instrument will contribute to the following specific objectives 

preventing  and  combating  cross-border,  serious  and  organised  crime  including  terrorism,  and 
(a) 
reinforcing coordination and cooperation between law enforcement authorities of Member States and 
with relevant third-countries.; 

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(b) 
enhancing  the  capacity  of  Member  States  and  the  Union  for  managing  effectively  security-
related  risks  and  crisis,  and  preparing  for  and  protecting  people  and  critical  infrastructure  against 
terrorist attacks and other security related incidents.  

Current ABB activities concerned: 18.05 

Instrument for financial support for external borders and visa 

In line with the priorities identified in relevant EU strategies, programmes, threat and risk assessments, 
the Instrument will contribute to the following specific objectives  

supporting a common visa policy to facilitate legitimate travel, ensure equal treatment of third 

(a) 
country nationals and tackle irregular migration 

(b) 
supporting borders management, to ensure, on one hand, a high level of protection of external 
borders  and,  on  the  other  hand,  the  smooth  crossing  of  the  external  borders  in  conformity  with  the 
Schengen acquis. 

Current ABB activity concerned: 18.02 (as far as External Borders Fund is concerned). 

1.3.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

The effects of the proposal on beneficiaries/target groups are described in more detail in Section 4.1.2 
of the Impact Assessment. 

In general, simplification introduced at all levels of the funding process and in each management mode 
will have a clear beneficial effect on the processes under which financial support will be managed.  

Asylum and Migration Fund: 

The main beneficiaries of  the financial  support for  asylum  and  migration  will  be  the  Member  States' 
departments responsible for the implementation of relevant acquis or policies as well as international 
organisations or NGOs working in the field of asylum and migration (admission procedures, integration 
measures and return operations). 

The  target  groups  benefitting  from  the  changes  are  the  asylum  seekers,  beneficiaries  of  international 
protection, resettled refugees and other third-country nationals arriving to the EU for various reasons 
and  having  different  needs  (e.g.  economic,  family  reunification,  unaccompanied  minors,  etc.).  These 
target groups will be easier to reach as the merging of different actions concerning the management of 
migration into one Fund renders the access to funding easier (one responsible authority, better visibility 
and clearer scope of intervention) and will allow more flexible support (e.g. same kind of action aiming 
at  several  target  groups).  The  scope  of  intervention  will  also  be  broadened,  covering  the  whole 
migration  chain  with  different  target  groups,  including  extended  target  groups,  i.e.  third-country 
nationals of second generation (having mother or father third-country national). 

Internal Security Fund: 

Police cooperation, preventing and combating crime, and crisis management  

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The main beneficiaries of the financial support will be the Member States and their law enforcement 
authorities as well as any other authority specialised in the protection of critical infrastructure and the 
management  of  crisis,  but  also  relevant  International  and  Non-Governmental  Organisations,  where 
appropriate (e.g. in the field of crime prevention, anti-radicalisation and anti-trafficking policies).  

The target group benefitting from the changes will be the whole population. 
The  main  achievements  will  be  1)  an  enhanced  administrative  and  operational  capability  of  Member 
States  to  detect  and  successfully  prosecute  cross-border,  serious  and  organised  crime,  including 
terrorism  in  order  to  reduce  the  security-related  threats  emanating  from  such  crime,  and  2)  stronger 
European  resilience  to  crisis  and  disaster  owing  to  a  more  coherent  EU  policy  on  risk  management 
linking  threat  and  risk  assessments  to  policy  making  on  the  one  hand  and  a  more  effective  and  co-
ordinated  EU  response  to  crisis  linking  up  existing  capabilities  and  expertise  on  the  other  hand.  An 
important  achievement  will  also  be  improved  capabilities  of  Member  States  to  prevent,  prepare  and 
protect  people  and  critical  infrastructure  against  terrorist  attacks  and  other  serious  security-related 
threats.  

External borders and visa 

The main beneficiaries of the financial support for borders and visa will be the services implementing 
the EU acquis,  the  Schengen Borders  Code and the Visa Code in the Member States: border guards, 
police  and  consular  services.  The  target  group  benefitting  from  the  changes  will  be  travellers  -  all 
persons crossing external borders into the EU. The outcomes will include the enhanced capabilities of 
these  services  (1)  to  carry  out  border  surveillance  and  liaise  with  other  law  enforcement  services, 
within  the  framework  of  the  European  surveillance  system  (EUROSUR);  (2)  to  manage  migration 
flows at consular posts (visa applications) and (3) to improve the handling of passenger flows at border 
crossing points, ensuring on the one hand, a high and uniform level of protection, in co-operation with 
other law enforcement services, and, on the other, the smooth crossing in conformity with the acquis 
and the principles of respectful treatment and dignity. An important specific outcome will be the setting 
up of two new EU IT systems on the movement of third-country nationals across borders (an EU entry 
exit system and an EU registered travellers programme). 
1.3.4. 

Indicators of results and impact 

Specify the indicators for monitoring implementation of the proposal/initiative. 

Due  to  the  necessity  to  conduct  a  policy  dialogue  before  defining  the  national  programmes,  it  is  not 
possible  to  establish  at  this  stage  the  definitive  set  of  indicators  that  will  be  used  to  measure 
achievement of the above-mentioned specific objectives. 

However,  with  regard  to  the  area  of  asylum  and  migration  indicators  would  include,  inter  alia,  the 
level  of  improvement  in  asylum  reception  conditions,  in  the  quality  of  asylum  procedures,  in  the 
convergence of recognition rates across Member States, and in Member States' resettlement efforts, the 
level of increased participation of third-country nationals in employment, education and in democratic 
processes, the number of returnees and the level of increased mutual assistance between Member States 
including through practical cooperation and relocation. 

With  regard  to  police  cooperation  and  the  prevention  and  combating  of  crime,  indicators  would 
include  the  number  of  cross-border-joint  operations  and  the  number  of  best  practice  documents  and 
events organised. Indicators for crisis management and the protection of critical infrastructure would 
include the number of tools put in place and/or further upgraded to facilitate the protection of critical 

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infrastructure  by  Member  States  in  all  sectors  of  the  economy  and  the  number  of  threat  and  risk 
assessments produced at the level of the Union.  

In the area of borders and visa indicators would include the number of consular posts, secured and/or 
enhanced to ensure the efficient processing of visa applications and provide quality of service to visa 
applicants,  and  the  development  of  equipment  for  border  control  and  the  apprehensions  of  irregular 
third-country nationals at the external border in correspondence with the risk of the relevant section of 
the external border. Impact indicators will measure the increase in border security, visa issuing capacity 
and the capacity to handle safely and smoothly the traffic of travellers across borders.  

1.4. 

Grounds for the proposal/initiative  

1.4.1.  Requirement(s) to be met in the short or long term 

The EU will continue to face important challenges in the home affairs area in the period 2014-2020. 
Given demographic changes, structural changes in the labour markets and patterns of competition for 
skills,  a  forward-looking  legal  immigration  and  integration  policy  will  be  crucial  for  enhancing  the 
EU's  competitiveness  and  social  cohesion,  enriching  our  societies  and  creating  opportunities  for  all. 
The  EU  also  needs  to  properly  address  irregular  migration  and  fight  against  trafficking  in  human 
beings.  At  the  same  time,  we  must  continue  to  show  solidarity  with  those  in  need  of  international 
protection.  The  completion  of  a  more  protective  and  efficient  Common  European  Asylum  System 
which reflects our values remains a priority.  

Ensuring a safe and secure environment is necessary and beneficial to the economic, cultural and social 
growth of the EU. The EU has a decisive role to play, whether it is by addressing the threats of serious 
and  organized  crime,  cybercrime  and  terrorism,  and  by  ensuring  the  management  of  EU's  external 
borders or by responding swiftly to emerging crises caused by man-made or natural disasters. In the era 
of  globalisation,  where  threats  are  growing  and  increasingly  have  a  transnational  dimension,  no 
Member State can respond effectively on its own. A coherent and comprehensive European answer is 
needed to ensure that law enforcement authorities can work effectively across borders and jurisdictions.  

Cooperation with non-EU countries and international organisations is crucial to achieving these goals. 
Recent  events  in  Northern  Africa  have  demonstrated  how  important  it  is  for  the  EU  to  have  a 
comprehensive  and  coordinated  approach  to  migration,  borders  and  security.  The  increasingly 
important  external  dimension  of  the  EU's  home  affairs  policies  must  therefore  be  reinforced,  in  full 
coherence with the Union's foreign policy. 

1.4.2.  Added value of EU involvement 

The management of migration flows and security threats present challenges which cannot be dealt with 
by the Member States acting alone. These are areas where there is obvious added value in mobilising 
the EU budget.  

Some Member States bear a heavy burden due to their specific geographic situation and the length of 
the external borders of the Union that they have to manage. The abolition of internal border controls 
must  be  accompanied  by  common  measures  for  the  effective  control  and  surveillance  of  the  Union's 
external  borders.  The  principle  of  solidarity  and  the  fair  sharing  of  responsibilities  between  Member 
States is therefore at the heart of the common policies  on asylum, immigration and external borders. 
The EU budget provides the means to address the financial implications of this principle. In the area of 

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security,  serious  and  organised  crime,  terrorism  and  other  security-related  threats  are  increasingly 
cross-border  in  nature.  Transnational  co-operation  and  coordination  between  law  enforcement 
authorities is essential to successfully prevent and fight these crimes, for example through the exchange 
of  information,  joint  investigations,  interoperable  technologies  and  common  threat  and  risk 
assessments.  

Dealing with migration flows, the management of the EU's external borders and the security of the EU 
requires  substantial  resources  and  capabilities  from  the  Member  States.  Improved  operational  co-
operation  and  coordination  involving  the  pooling  of  resources  in  areas  like  training  and  equipment 
creates  economies  of  scale  and  synergies  thereby  ensuring  a  more  efficient  use  of  public  funds  and 
reinforcing solidarity, mutual trust and responsibility sharing for common EU policies among Member 
States.  This  is  particularly  relevant  in  the  area  of  security,  where  financial  support  for  all  forms  of 
cross-border joint operation is essential to enhance cooperation between police, customs, border guards 
and judicial authorities.  

In relation to the external dimension of home affairs, it is clear that the adoption of measures and the 
pooling of resources at EU level will increase significantly the EU leverage necessary to convince third 
countries to engage with the EU on those migration and security related issues which are primarily in 
the interest of the EU and the Member States. 

The  EU's  right  to  act  in  the  home  affairs  area  derives  from  Title  V  "Area  of  Freedom,  Security  and 
Justice" of the Treaty on the Functioning of the European Union (TFEU), in particular Articles 77(2), 
78(2),  79(2)  and  (4),  82(1),  84  and  87(2)  TFEU.  Cooperation  with  third  countries  and  international 
organisations  is  covered  by  Article  212(3)  TFEU.  The  proposals  respect  the  principle  of  subsidiarity 
because  the  majority  of  funding  will  be  implemented  in  accordance  with  the  principle  of  shared 
management and respecting the institutional competencies of the Member States.  

1.4.3.  Lessons learned from similar experiences in the past 

Although  the  current  home  affairs  financial  instruments  are  generally  considered  to  achieve  their 
objectives and function effectively, the lessons learned from the mid-term review and the stakeholder 
consultation are that there is a need to: 

–  Simplify  and  streamline  the  future  home  affairs  instruments  by  reducing  the  number  of  financial 
programmes to two through the creation of an Asylum and Migration Fund and an Internal Security 
Fund. This will allow the EU to make a more strategic use of its instruments so that they are more 
responsive to the EU's political priorities and needs;  

–  Strengthen the role of the EU as a global player, by including an external dimension component in 
the future Funds to reinforce the EU's leverage in respect of the external policy dimension of home 
affairs policies; 

–  Give  preference  to  shared  management  rather  than  centralised  management  where  possible  to 

remove unnecessary bureaucratic burdens;  

–  Establish  a  more  results-oriented  approach  to  shared  management  by  moving  to  multiannual 
programming  with  a  senior-level  policy  dialogue  will  ensure  that  the  Member  States'  national 
programmes  are  fully  aligned  with  EU  policy  objectives  and  priorities  and  focus  on  achieving 
results; 

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–  Improve centralised management to provide a range of tools for policy-driven activities, including 
support for transnational actions, particularly innovative actions and actions in and related to third 
countries (external dimension), as well as emergency actions, studies and events; 

–  Establish  a  common  regulatory  framework  with  a  shared  set  of  rules  on  programming,  reporting, 
financial  management  and  controls  which  is  as  similar  as  possible  to  that  of  the  other  EU  Funds 
managed in the shared management mode in order to generate a better understanding of the rules by 
all stakeholders and to ensure a high degree of coherence and consistency; 

–  Provide for a quick and effective response in case of emergencies, designing the Funds so that the 

EU can react appropriately in fast evolving situations; 

–  Enhance the role of the home affairs agencies to foster practical cooperation between Member States 
and  by  entrusting  them  with  the  implementation  of  specific  actions,  whilst  ensuring  appropriate 
political control over the agencies' activities. 

More  details  can  be  found  in  the  impact  assessment  and  the  explanatory  memoranda  of  each 
Regulation.  

1.4.4.  Coherence and possible synergy with other relevant instruments 

A number of other EU instruments will provide support to activities which are complementary to the 
activities that will be financed under the Asylum and Migration Fund and the Internal Security Fund: 

The  European  Social  Fund  currently  supports  integration  measures  on  access  to  the  labour  market 
whereas  the  Integration  Fund  finances  measures  such  as  civic  orientation  courses,  participation  in 
social and civic life, equal access to services, etc. Integration measures will continue to be supported 
along the same lines under the Asylum and Migration Fund and the future European Social Fund.  

The dividing line between the Internal Security Fund and the Civil Protection Financial Instrument will 
remain  as  described  in  Article  3  of  the  current  CIPS  programme:  natural  disasters  as  well  as 
unintentional  man-made  disasters  are  for  civil  protection  (accidents),  whereas  intentional,  man-made 
disasters are security-relevant and will therefore for covered by the Internal Security Fund.  

Terrorist attacks or other security-related incidents will remain outside the scope of the EU Solidarity 
Fund.  The  precise  scope  and  extent  to  which  Article  222  TFEU  (solidarity  clause)  might  support 
Member States that are the object of a terrorist attack or the victim of natural and man-made disaster, is 
also not clear as this requires the formal adoption of implementing arrangements which have not even 
been proposed yet. Emergency funding possibilities in case of a major terrorist attack or other security-
relevant incidents will therefore be supported by the Internal Security Fund.  

The gap between security research under the Horizon 2020 Programme and the practical application of 
the  results  of  such  research  will  be  closed  because  the  Internal  Security  Fund  will  foresee  specific 
objectives and eligible actions to allow for the funding of testing and validating of scientific research 
results ('prototypes') with a view to their serial application in practice ('pre-commercial procurement').  

The future Justice Programme will be closely linked and complementary to the Internal Security Fund, 
especially  its  criminal  justice  component  but  is  more  focussed  on  judicial  cooperation,  procedural 
harmonisation and mutual recognition which in practice prevent substantial overlaps. 

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The external dimension components of the Asylum and Migration Fund and the Internal Security Fund 
will  support  actions  in  and  in  relation  to  third  countries  which  cater  primarily  for  EU  interests  and 
objectives, have a direct impact in the EU and its Member States and ensure continuity with activities 
implemented in the territory of the EU. This funding will be designed and implemented in coherence 
with EU external action and foreign policy. It is not intended to support actions which are development 
oriented and will complement, when appropriate, the financial assistance provided through external aid 
instruments.  In  this  context,  the  successor  to  the  Thematic  Programme  Migration  &  Asylum  and  the 
Instrument  for  Stability  will  be  of  particular  interest  for  the  home  affairs  area.  While  external  aid 
instruments  either  support  beneficiary  countries’  development  needs  or  support  general  EU  political 
interests with strategic partners, home affairs funds will support specific actions in third countries in the 
interest of EU migration policy and EU internal security objectives. They will therefore fill a specific 
gap and will contribute to completing the toolbox at the disposal of the EU.  

1.5. 

Duration and financial impact 

(cid:59) Proposal/initiative of limited duration  

–  (cid:59)  Proposal/initiative in effect from 01/01/2014 to 31/12/2020 

–  (cid:59)  Financial impact from 2014 to 2023 

(cid:133) Proposal/initiative of unlimited duration 

–  Implementation with a start-up period from YYYY to YYYY, 

–  followed by full-scale operation. 

1.6.  Management mode(s) envisaged16  

(cid:59)Centralised direct management by the Commission  

(cid:59) Centralised indirect management with the delegation of implementation tasks to: 

–  (cid:59)  executive agencies  

–  (cid:59)  bodies set up by the Communities17  

–  (cid:59)  national public-sector bodies/bodies with public-service mission  

–  (cid:133)  persons entrusted with the implementation of specific actions pursuant to Title V of the Treaty 
on European Union and identified in the relevant basic act within the meaning of Article 49 of the 
Financial Regulation  

(cid:59) Shared management with the Member States  

(cid:59)Decentralised management with third countries  

16 

17 

Details  of  management  modes  and  references  to  the  Financial  Regulation  may  be  found  on  the  BudgWeb  site: 
http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html 
As referred to in Article 185 of the Financial Regulation. 

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(cid:59) Joint management with international organisations (to be specified) 

If more than one management mode is indicated, please provide details in the "Comments" section. 

Comments: 

The  proposals  will  be  mainly  implemented  through  shared  management,  with  multi-annual  national 
programmes.  

The  objectives  to  be  achieved  under  the  national  programmes  will  be  complemented  by  "Union 
actions" and a rapid response mechanism to deal with emergency situations. These will mainly take the 
form of grants and procurement under centralised direct management and will include actions in and in 
relation to third countries.  

All  possible  means  will  be  used  to  avoid  fragmentation  by  concentrating  resources  on  achieving  a 
limited number of EU objectives and using the expertise of key stakeholders, where appropriate, on the 
basis of partnership agreements and framework agreements. 

Technical  assistance  at  the  initiative  of  the  Commission  will  be  implemented  by  centralised  direct 
management. 

The  countries  associated  with  the  application,  implementation  and  the  development  of  the  Schengen 
acquis  will  also  participate  in  the  two  instruments  of  the  Internal  Security  Fund  which  constitute  a 
development of the Schengen acquis (the instruments on borders and visa and police co-operation) as if 
they are Member States, in light of the Schengen Association Agreements. They will participate in the 
instruments in accordance with the provisions of the Regulation, implementing their own multi-annual 
national  programmes  and  have  the  possibility  to  apply  for  funding  under  the  Union  actions  etc.  As 
under the External Borders Fund, specific arrangements will be concluded to specify the supplementary 
rules necessary for their participation (rules deriving from the Financial Regulation, its Implementing 
Rules and the Treaties, including the power of audit of the Court of Auditors). Since these States will 
contribute to the EU budget for the two instruments in proportion to their GDP, the arrangements will 
also determine the contributions to be received from these States as part of the responsibility-sharing on 
the Schengen governance, and this regardless of the size of their allocations under the instruments. To 
date, the associated States are Norway, Iceland, Switzerland and Liechtenstein. 

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2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

For  shared  management,  a  coherent  and  efficient  reporting,  monitoring  and  evaluation  framework  is 
proposed.  For  each  national  programme,  Member  States  will  be  requested  to  set  up  a  Monitoring 
Committee to which the Commission may participate. 

On an annual basis Member States will report on the implementation of the multiannual programme. 
These reports are a precondition for annual payments. To feed into the mid term review process, they 
will  be  requested  in  2017  to  provide  additional  information  on  the  progress  made  in  achieving  the 
objectives.  A  similar  exercise  will  be  undertaken  in  2019,  to  allow,  where  appropriate,  adjustments 
during the last financial year (2020). 

Supporting the development of an evaluation-based culture in the area of home affairs, the Funds will 
have  a  common  evaluation  and  monitoring  framework  with  broad  policy  related  indicators  which 
underline the result-oriented approach of the Funds and the essential role they could play in the policy 
mix to achieve the objective of creating an area of freedom, security and justice. These indicators relate 
to the impact the Funds could make: the development of a common culture of border security, police 
cooperation  and  crisis  management;  effective  management  of  migration  flows  into  the  EU;  fair  and 
equal  treatment  of  third-country  nationals;  solidarity  and  co-operation  between  Member  States  in 
addressing migration and internal security issues and a common EU approach on both migration and 
security towards third countries. 

To  ensure  adequate  application  of  the  principles  on  evaluation,  and  bearing  in  mind  the  practical 
experience  with  evaluation  in  Member  States  under  the  current  EU  funding  on  home  affairs,  the 
Commission  and  the  Member  States  will  work  together  to  develop  the  common  evaluation  and 
monitoring framework, inter alia by defining templates and common output and result indicators. 

All measures will be established at the beginning of the programming period, thus enabling Member 
States  to  set  up  their  reporting  and  evaluation  systems  on  the  basis  of  the  agreed  principles  and 
requirements.  

To  reduce  administrative  burden  and  ensure  synergies  between  reporting  and  evaluation,  the 
information  required  for  evaluation  reports  will  build  on  and  complete  the  information  provided  by 
Member States in the annual implementation reports of the national programmes.  

In 2018, the Commission will also submit a report on the mid term review carried out of the national 
programmes. 

More globally, the Commission will submit an intermediate report on the implementation of the Funds 
by 30.06.2018 and an ex-post evaluation report by 30.06.2024, covering the whole implementation (i.e. 
not only national programmes under shared management). 

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2.2.  Management and control system  

2.2.1.  Risk(s) identified  

DG HOME has not been facing important risks of errors in its spending programmes. This is confirmed 
by the recurrent absence of significant findings in the annual reports of the Court of Auditors as well as 
by the absence of residual error rate above 2% in the past years in DG HOME (and former DG JLS) 
annual activity reports. 

In shared management, the general risks in relation to the implementation of the current programmes 
fall mainly into three categories: 

–  Risk of inefficient or insufficiently targeted use of funds; 

–  Errors derived from the complexity of rules and weaknesses in management and control systems; 

–  Inefficient use of administrative resources (limited proportionality of requirements); 

Specific elements concerning the system of the 4 Funds under the General Programme "Solidarity and 
Management of Migration Flows" are also worth mentioning. 

–  The system of annual programmes ensures that final payments are made regularly based on certified 
and audited expenditure. However, the eligibility period of the annual programmes is disconnected 
from the EU financial year and the chain of assurance is therefore not totally satisfactory, despite a 
very heavy system. 

–  Detailed eligibility rules are set by the Commission. This ensures in principle the homogeneity of 
the expenditure financed. However it also creates unnecessary workload for national authorities and 
the Commission and increases the risk of errors from beneficiaries and/or Member States due to the 
misinterpretations of EU rules. 

–  The  current  management  and  control  systems  are  very  close  to  those  under  the  Structural  Funds. 
However, they present slight differences, notably in the chain of responsibilities between certifying 
authorities and Audit Authorities. This creates confusion in the Member States, in particular when 
authorities are acting in the 2 types of Funds. It also increases the risk of errors and requires more 
intense monitoring. 

These elements will be changed significantly in this proposal: 

–  The management and control systems will follow the general requirements set in the CSF Funds and 
will fully comply with the new requirements of the New Financial Regulation: the 3 authorities will 
be replaced by 2 authorities (Responsible Authority and Audit Authority) whose roles are clarified 
in view of providing better assurance.  

–  Multi-annual  programming  coupled  with  annual  clearance  based  on  the  payments  made  by  the 
Responsible Authority will align the eligibility periods with the annual accounts of the Commission, 
without increasing the administrative burden compared to the current system. 

–  On  the  spot  checks  will  be  carried  out  as  part  of  the  1st  level  controls,  i.e.  by  the  Responsible 

Authority and will support its annual management declaration of assurance. 

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–  Clarification and simplification of the eligibility rules as well as their harmonisation with other EU 
financial  support  instruments will reduce mistakes  made by  beneficiaries  who  use assistance from 
different  sources.  These  eligibility  rules  will  be  set  at  national  level,  except  for  some  basic 
principles, similar to those used for the CSF Funds. 

–  The use of simplified costs options is encouraged, especially for small grants. 

In centralised management, the main risks are the following: 

–  Risk  of  weak  correspondence  between  the  projects  received  and  the  political  priorities  of  DG 

HOME; 

–  Risk of poor quality of selected projects and poor technical implementation of the project, reducing 
the  programmes'  impact;  due  to  inadequate  selection  procedures,  lack  of  expertise  or  insufficient 
monitoring; 

–  Risk  of  inefficient  or  non-economic  use  of  funds  awarded,  both  for  grants  (complexity  of 
reimbursing  actual  eligible  costs  coupled  with  limited  possibilities  to  check  eligible  costs  at  the 
desk)  and  for  procurement  (sometimes  limited  number  of  economic  providers  with  the  required 
specialist knowledge entailing insufficient possibilities to compare price offers); 

–  Risk relating to the capacity of (especially) smaller organisations to effectively control expenditure 

as well as to ensure the transparency of operations carried out. 

–  Reputational  risk  for  the  Commission,  if  fraud  or  criminal  activities  are  discovered;  only  partial 
assurance  can  be  drawn  from  the  third  parties'  internal  control  systems  due  to  the  rather  large 
number  of  heterogeneous  contractors  and  beneficiaries,  each  operating  their  own  control  system, 
often rather small in size. 

Most of these risks are expected to be reduced thanks to a better targeting of proposals and the use of 
simplified elements included in the New Financial Regulation. 

2.2.2.  Control method(s) envisaged  

Shared management: 

At Member State level, the proposed architecture of the management and control systems represents 
an evolution of the set-up in place in 2007-2013 and preserves most of the functions carried out in the 
current period including administrative and on-the spot verifications, audits of management and control 
systems and project audits. The  sequence of these functions is nevertheless changed to render on-the 
spot checks a clear responsibility of the Responsible Authority as part and parcel of the preparation for 
the annual clearance of account exercise. 

In  order  to  reinforce  accountability,  Responsible  Authorities  would  be  accredited  by  a  national 
accrediting body in charge of their ongoing supervision. The reduction of the number of authorities – 
no  more  Certifying  Authority  and  reduction  of  the  number  of  Funds  –  is  expected  to  reduce  the 
administrative  burden  and  enhance  the  possibility  for  building  stronger  administrative  capacity,  but 
also permit a clearer division of responsibilities. 

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To  date  no  reliable  estimation  is  available  regarding  the  cost  of  controls  of  the  shared  management 
Funds in the Home Affairs area. The only estimation available is related to the ERDF and the Cohesion 
Fund  where  the  costs  of  tasks  related  to  controls  (at  national  level  excluding  the  costs  of  the 
Commission)  are  estimated  around  2%  of  the  total  funding  administered  in  the  period  2007-2013. 
These costs are related to the following areas of control: 1% is derived from national coordination and 
programme preparation, 82% relate to programme management, 4% to certification and 13% to audit.  

The following proposals will increase the costs of control: 

–  the creation and functioning of an accrediting body and in general the change of system; 

–  the submission of a management declaration accompanying the annual accounts;  

–  the on-the-spot checks to be made by the Responsible Authority; 

–  the need for additional audit activity by the Audit Authorities to audit the management declaration.  

There are however also proposals which will reduce the costs of control:  

–  Certifying Authority will cease to exist. Although their functions will be partially transferred to the 
Responsible  Authority,  this  will  allow  the  Member  State  to  save  a  substantial  part  of  the  costs 
relating  to  certification  due  to  better  administrative  efficiency,  reduced  need  for  coordination  and 
reduction of the scope of audits; 

–  The controls to be performed by the Audit Authority will be more oriented towards re-performing (a 
sample  of)  the  1st  level  administrative  and  on-the  spot  controls  carried  out  by  the  Responsible 
Authority.  This  will  speed  up  the  adversarial  procedure  and  ensure  that  all  necessary  controls  are 
carried out before the submission of the annual accounts; 

–  The  use  of  simplified  costs  will  reduce  administrative  costs  and  burdens  at  all  levels,  for  both 

administrations and beneficiaries; 

–  Annual closure, and the limitation of the period for conformity clearance to 36 months will reduce 
of  the  period  of  retention  of  documents  for  control  purposes  for  public  administrations  and 
beneficiaries; 

–  The setting-up of electronic communication flows between the Commission and the Member States 

will be mandatory. 

To  these  must  be  added  the  elements  of  simplification  listed  under  §2.2.1  above  that  will  also 
contribute to the reduction of administrative burden for beneficiaries and thus represent a simultaneous 
reduction of risks of error and of administrative burden.  

Therefore, overall it is expected that these proposals will lead to a redistribution of control costs rather 
than  an  increase  or  a  reduction.  It  is  however  anticipated  that  this  redistribution  of  costs  (across 
functions  and  due  to  the  proportionate  control  arrangements,  also  across  Member  States  and 
programmes)  will  enable  a  more  effective  mitigation  of  risks  and  a  better  and  quicker  chain  of 
assurance. 

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At Commission level, the cost of management and controls for shared management is not expected to 
decrease  in  the  first  half  of the  programming  period.  This  is  firstly  the  case  because  the  amount  and 
policy areas concerned by shared management will expand compared to the current period. Therefore 
maintaining the same resources will already require gains in efficiency. In addition, the first years will 
be characterised by the conjunction of many important tasks to carry out: closure of programmes 2007-
2013  (last  closure  reports  due  by  31 March 2016),  policy  dialogues  and  approval  of  the  multi-annual 
national programmes 2014-2020, the setting-up of the new clearance of accounts system. In the second 
half  of  the  period  the  potential  resources  available  will  be  used  to  improve  the  evaluation  and 
monitoring. 

Centralised management 

As regards centralised management, the Commission will continue to apply its current control system 
that  is  composed  of  the  following  building  blocks:  supervision  of  operations  by  the  operational 
directorates, the ex-ante control by the Budget and Control Unit, the Internal Procurement Committee 
(JPS/HPC),  the  ex-post  controls  for  grants  or  the  audits  from  the  Internal  Audit  Capacity  and/or  the 
Internal  Audit  Service.  The  ex-post  control  sector  applies  a  "detection  strategy"  aimed  at  detecting  a 
maximum of anomalies in view of recovering undue payments. Based on this strategy, the audits are 
carried out on a sample of projects selected almost entirely on the basis of a risk analysis.  

Thanks to this combination of ex-ante and ex-post controls as well as desk checks and on-site audits, in 
the  past  years  the  quantifiable  average  residual  error  rate  was  lower  than  2%.  Therefore,  the  internal 
control system as well as its cost is deemed adequate in DG HOME to achieve the objective of a low 
error rate. 

However,  within  this  framework,  DG  HOME  will  continue  to  explore  possibilities  to  enhance  the 
management and to increase simplification. In particular, all simplified options made available in the 
New Financial Regulation will be used as much as possible as it is expected that they will contribute to 
the reduction of administrative burden for beneficiaries and thus represent a simultaneous reduction of 
risks of error and of administrative burden for the Commission. 

New strands 

The  proposals  foresee  new  strands  for  EU  funding  in  the  home  affairs  area,  e.g.  a  better  use  of  the 
expertise existing in the EU agencies, the development of the external dimension and the strengthening 
of the emergency mechanisms. 
These will require new management and control methods for DG Home. 
The  amounts  that  will  be  devoted  to  these  new  strands  are  not  fixed  yet,  but  they  are  unlikely  to  be 
significant compared to the overall home affairs budget. However, it will be very important to set up 
the internal means and working arrangements to implement these new tasks as early as possible within 
the period, in full respect of the principles of sound financial management.  

The  analysis  above  shows  clearly  that,  despite  all  simplifications  introduced,  the  level  of  human 
resources required to implement the increased budget of DG HOME will have to be reinforced. 
The  human  resources  required  will  be  met  by  staff  from  the  DG  that  are  already  assigned  to 
management of the action and/or have been redeployed within the DG, together if necessary with any 
additional allocation which may be granted to the managing DG under the annual allocation and in the 
light of budgetary constraints 

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2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

In  addition  to  the  application  of  all  regulatory  control  mechanisms,  DG  HOME  will  devise  an  anti-
fraud strategy in line with the Commission's new anti-fraud strategy (CAFS) adopted on 24 June 2011 
in order to ensure inter alia that its internal anti-fraud related controls are fully aligned with the CAFS 
and  that  its  fraud  risk  management  approach  is  geared  to  identify  fraud  risk  areas  and  adequate 
responses.  Where  necessary,  networking  groups  and  adequate  IT  tools  dedicated  to  analysing  fraud 
cases related to the Funds will be set up. 

As regards shared management, the CAFS identifies clearly the need for the Commission proposals for 
2014-2020 regulations to request Member States to put in place fraud prevention measures which are 
effective  and  proportionate  to  the  identified  fraud  risks.  The  current  proposal  includes  in  article  5  a 
clear requirement for the Member States to prevent, detect and correct irregularities and to report to the 
Commission.  Further  details  as  regards  these  obligations  will  be  part  of  the  detailed  rules  on  the 
functions of the Responsible Authority as foreseen in Article 24(5)(c).  

In  addition,  the  re-use  of  funds  coming  from  financial  correction  based  on  commission  or  Court  of 
Auditors findings has been clearly indicated in Article 41. 

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3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget  line(s) 
affected  

•  Existing expenditure budget lines  

In order of multiannual financial framework headings and budget lines. 

Heading of 
multiannual 
financial 
framework 

Number 

Budget line 

Type of  
expenditure

Diff. (18) 

Contribution  

from 
EFTA19 
countries 

from 
candidate 
countries20 

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

3  

Diff 

NO 

NO 

NO 

NO 

•  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Heading of 
multiannual 
financial 
framework 

Number  
Heading 3 

Budget line 

Type of 
expenditure

Contribution  

Diff./non-
diff. 

from 
EFTA 
countries 

from 
candidate 
countries 

from third 
countries 

within the meaning 
of Article 18(1)(aa) 
of the Financial 
Regulation  

3 

3 

3 

3 

3 

3 

18 01 04 aa - Asylum and Migration 
Fund – Technical assistance 

Non 
Diff 

NO 

NO 

NO 

18 02 aa - Asylum and Migration 
Fund 

Diff 

NO 

NO 

NO 

18 01 04 bb - Internal Security Fund – 
Police & Crime - Technical assistance 

Non 
Diff 

NO 

NO 

18 02 bb - Internal Security Fund - 
Police & Crime 

Diff 

NO 

NO 

YES 

YES 

18 01 04 cc - Internal Security Fund – 
Borders & Visas - Technical 
assistance 

Non 
Diff 

NO 

NO 

YES 

18 02 cc - Internal Security Fund - 
Borders & Visas 

Diff 

NO 

NO 

YES 

NO 

NO 

NO 

NO 

NO 

NO 

18 
19 
20 

Diff. = Differentiated appropriations / Non-Diff. = Non-differentiated appropriations 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidate countries from the Western Balkans. 

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Contributions from third Countries concern both components of the Internal Security Fund. 

The criteria and the method to calculate these contributions are to be negotiated between the EU and 
the Associated States on the basis of a separate procedure.  

Assuming percentages similar to those currently used under the EBF, the Associated States would be 
called  upon  to  contribute  with  about  EUR 210 million  to  the  Borders  and  Visa  component  and  with 
about EUR 50 million to the Police cooperation component.  

EN 

68 

   EN 

 
3.2. 

Estimated impact on expenditure  

3.2.1. 

Summary of estimated impact on expenditure  

Heading of multiannual financial 
framework:  

Number 3  Security and Citizenship 

EUR million (to 3 decimal places) 

DG HOME 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

After 2020 

TO

(cid:121) Operational appropriations (current prices)  

18 02 aa  
Asylum and Migration Fund 

18 02 bb  
Internal  Security  Fund  –  Police 
and Crime 

18 02 cc  
Internal Security Fund - Borders & 
Visas 

Commitments 

Payments 

Commitments 

Payments 

Commitments 

Payments 

(1) 

(2) 

(1a) 

(2a) 

(1a) 

(2a) 

Appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes21  

517.492 

527.892 

538.500 

549.320 

90.085 

102.823 

270.844 

420.790 

135.076 
15.714 

143.047 
43.881 

151.283 
71.419 

159.791 
111.709 

560.356 
532.681 

168.578 
147.854 

571.613 
543.385 

177.653 
156.248 

586.266 
554.303 

187.022 
164.918 

422.310 
59.999 

447.186 
120.794 

472.886 
223.204 

499.435 
350.813 

526.856 
461.098 

555.173 
487.256 

584.412 
514.275 

- 

1,336.528 

410.707 

- 

1,290.818 

3

3

1

1

3

3

18 01 04 aa 
Asylum and Migration Fund 

18 01 04 bb 
Internal Security Fund– Police and 

(3) 

2.500 

2.500 

2.500 

2.500 

2.500 

2.500 

2.500 

0.800 

0.800 

0.800 

0.800 

0.800 

0.800 

0.800 

21 

EN 

Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former "BA" lines), indirect research, direct 
research. 

69 

E

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Crime 

18 01 04 cc 
Internal Security Fund - Borders & 
Visas 

TOTAL appropriations 
for DG HOME 

Commitments 

Payments 

=1+1a 
+3 

=2+2a 

+3 

1.700 

1.700 

1.700 

1.700 

1.700 

1.700 

1.700 

1.079,878 

1.123,125 

1.167,669 

1.213,546 

1.260,790 

1.309,439 

1.362,700 

170.799 

272.497 

570.467 

888.313 

1,146.634 

1,191.889 

1,238.496 

3,038.053 

EN 

70 

8

8

E

 
  
 
 
 
 
 
 
 
Heading of multiannual financial 
framework:  

5 

" Administrative expenditure " 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

After 2020 

TOT

EUR million (to 3 decimal places) 

DG: HOME 

(cid:121) Human resources  
(cid:121) Other administrative expenditure  

20.841 

20.841 

20.841 

20.841 

20.841 

20.841 

20.841 

0,156 

0,159 

0,162 

0,165 

0,168 

0,172 

0,175 

TOTAL DG HOME 

Appropriations  

20.997 

21.000 

21.003 

21.006 

21.009 

21.013 

21.016 

TOTAL appropriations 
under HEADING 5 
of the multiannual financial framework  

(Total  commitments 
= Total payments) 

20.997 

21.000 

21.003 

21.006 

21.009 

21.013 

21.016 

145

1

147

147

2014 

2015 

2016 

2017 

2018 

2019 

2020 

After 2020 

TOT

EUR million (to 3 decimal places) 

TOTAL appropriations  
under HEADINGS 1 to 5 

Commitments 

1,100.875 

1,144.125 

1,188.672 

1,234.552 

1,281.799 

1,330.452 

1,383.716 

of the multiannual financial framework   Payments 

191.796 

293.497 

591.470 

909.319 

1,167.643 

1,212.902 

1,259.512 

3,038.053 

EN 

71 

8,664

8,664

E

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.2.  Estimated impact on operational appropriations  

–  (cid:133)  The proposal/initiative does not require the use of operational appropriations  

–  (cid:59)  The proposal requires the use of operational appropriations, as explained below: 

Home Affairs policy is implemented mainly by shared management. While spending priorities are set at the EU level, actual day-to-day 
management is vested in Responsible Authorities at national level. Common output indicators and targets will be decided together by the 
Commission  and  the  Responsible  Authorities  as  part  of  their  national  programmes,  and  approved  by  the  Commission.  It  is  therefore 
difficult to indicate targets for outputs until the programmes are drafted, negotiated and approved in 2013/14. 
As regards centralised management, it is also not possible for DG HOME to provide an exhaustive list of all outputs to be delivered by 
means of the financial intervention under the Funds, their average costs and numbers, as requested by this section. There are no statistical 
tools  at  the  moment  allowing  the  calculation  of  meaningful  average  costs  on  the  basis  of  the  current  programmes,  and  such  a  precise 
definition would be contrary to the principle that the future programme should provide enough flexibility to cater for adapting to political 
priorities between 2014-2020. This is particularly true for emergency assistance and actions in and in relation to third countries. 

Commitment appropriations in EUR million (to 3 decimal places) 

Indicate 
objectives and 
outputs  

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… enter as many years as necessary to show 
the duration of the impact (see point 1.6) 

TOTAL 

OUTPUTS 

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

Cost 

Total 
number 
of 
outputs 

Total  
cost 

(cid:216) 

Type 
of 
output
22 

Avera
ge 
cost  
of the 
output 

r
e
b
m
u
N

s
t
u
p
t
u
o

f
o

SPECIFIC OBJECTIVE No 123… 

- Output 

- Output 

22 
23 

Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.). 
As described in Section 1.4.2. "Specific objective(s)…" 

EN 

72 

E

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
- Output 

Sub-total for specific objective N°1 

SPECIFIC OBJECTIVE No 2… 

- Output 

Sub-total for specific objective N°2 

TOTAL COST 

EN 

73 

E

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.3.  Estimated impact on appropriations of an administrative nature 

3.2.3.1.  Summary  

–  (cid:133)  The  proposal/initiative  does  not 

require 

the  use  of  administrative 

appropriations  

–  (cid:59)  The  proposal  requires  the  use  of  administrative  appropriations,  as  explained 

below: 

EUR million (to 3 decimal places) HOME 

HEADING 5 
of the multiannual 
financial 
framework24 

Human 
HOME 

resources 

Other  administrative 
expenditure  

Subtotal HEADING 5 
of the multiannual 
financial framework  

Outside HEADING 525 
of the multiannual 
financial framework 26 

Human 
HOME  

resources 

Other 
expenditure  
of  an  administrative 
nature 

Subtotal  
outside HEADING 5 
of the multiannual 
financial framework  

2014 

2015 

2016 

2017 

2018 

2019 

2020 

TOTAL 

20.841 

20.841 

20.841 

20.841 

20.841 

20.841 

20.841 

145.887 

0,156 

0,159 

0,162 

0,165 

0,168 

0,172 

0,175 

1,157 

20.997 

21.000 

21.003 

21.006 

21.009 

21.013 

21.016 

147.044 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

TOTAL 

1.280 

1.280 

1.280 

1.280 

1.280 

1.280 

1.280 

8.960 

3.720 

3.720 

3.720 

3.720 

3.720 

3.720 

3.720 

26.040 

5.000 

5.000 

5.000 

5.000 

5.000 

5.000 

5.000 

35.000 

TOTAL 

25.997 

26.000 

26.003 

26.006 

26.009 

26.013 

26.016 

182.044

24 

25 

26 

Global  envelope,  based  on  the  2011  Final  Allocation  for  Human  Resources,  including  officials  and 
external staff 
Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of  EU 
programmes and/or actions (former "BA" lines), indirect research, direct research. 
External  staff  financed  from  former  BA  lines,  based  on  the  2011  Final  Allocation  for  Human 
Resources, including external staff at Headquarters and in Delegations 

EN 

74 

   EN 

 
 
 
                                                 
3.2.3.2.   Estimated requirements of human resources  

–  (cid:133)  The proposal/initiative does not require the use of human resources  

–  (cid:59)  The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below: Figures used for the year n are the ones for 2011.  

Estimate to be expressed in full amounts (or at most to one decimal place) 

2014 

2015 

2016 

2017 

2018 

2019  2020 

(cid:121) Establishment plan posts (officials and temporary agents) HOME 

18 01 01 01 (Headquarters 
and Commission’s 
Representation Offices) 

136 

136 

136 

136 

136 

136 

136 

XX 01 01 02 (Delegations) 

15 

15 

15 

15 

15 

15 

15 

18 01 05 01 (Indirect 
research) 

10 01 05 01 (Direct research) 

(cid:121) External personnel (in Full Time Equivalent unit: FTE)27 

16 

10 

16 

10 

10 

10 

* 

4 

* 

6 

* 

* 

4 

* 

6 

* 

16 

10 

10 

* 

4 

* 

6 

* 

16 

10 

10 

* 

4 

* 

6 

* 

16 

16 

16 

10 

10 

10 

10 

10 

10 

* 

4 

* 

6 

* 

* 

4 

* 

6 

* 

* 

4 

* 

6 

* 

18 02 01 (CA, INT, SNE 
from the "global envelope") 

XX 02 02 (CA, INT, JED, LA 
and SNE in the delegations) 

18 01 
04 aa 28 

18 01 
04 bb 
30 

18 01 
04 cc 32 

- at 
Headquarters29 

- in delegations  

- at 
Headquarters31 

- in delegations  

- at 
Headquarters33 

- in delegations  

XX 01 05 02 (CA, INT, SNE 
- Indirect research) 

10 01 05 02 (CA, INT, SNE - 
Direct research) 

Other 13 01 04 02) 

27 

28 
29 

30 
31 

32 
33 

CA= Contract Agent; INT= agency staff ("Intérimaire"); JED= "Jeune Expert en Délégation" (Young 
Experts in Delegations); LA= Local Agent; SNE= Seconded National Expert;  
Under the ceiling for external personnel from operational appropriations (former "BA" lines). 
Essentially  for  Structural  Funds,  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  and 
European Fisheries Fund (EFF). 
Under the ceiling for external personnel from operational appropriations (former "BA" lines). 
Essentially  for  Structural  Funds,  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  and 
European Fisheries Fund (EFF). 
Under the ceiling for external personnel from operational appropriations (former "BA" lines). 
Essentially  for  Structural  Funds,  European  Agricultural  Fund  for  Rural  Development  (EAFRD)  and 
European Fisheries Fund (EFF). 

EN 

75 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
TOTAL 

197 
XX is the policy area or budget title concerned. 

197 

197 

197 

197 

197 

197 

The  human  resources  required  will  be  met  by  staff  from  the  DG  that  are  already 
assigned to management of the action and/or have been redeployed within  the DG, 
together  if  necessary  with  any  additional  allocation  which  may  be  granted  to  the 
managing DG under the annual allocation and in the light of budgetary constraints. 
Amounts  and  imputations  would  be  adjusted  in  the  event  of  any  externalisation 
process to an Executive Agency. 

Description of tasks to be carried out: 

Officials  and  temporary  agents  at 
headquarters 

The  tasks  to  be  carried  out  comprise  all  tasks  necessary  to  the  management  of  a 
financial programme, such as: 

- providing input to the budgetary procedure; 
- conducting the policy dialogue with Member States;  
-  preparing  annual  work  programmes/financing  decisions,  establishing  annual 
priorities, approving national programmes; 
-  managing  national  programmes,  calls  for  proposals  and  calls  for  tenders  and  the 
subsequent selection procedures; 
-  communicating  with  stakeholders  (potential/actual  beneficiaries,  Member  States, 
etc); 
- drafting guidelines to Member States 
- managing projects, operationally and financially; 
-  performing  controls,  as  described  above  (ex  ante  verification,  procurement 
committee, ex post audits, internal audit, clearance of accounts); 
- accounting; 
- developing and managing grant and national programme management IT tools;  
- monitoring and reporting on achievement of objectives, including in annual Activity 
Reports and Authorising Officer by sub-Delegation reports 

The tasks are similar to those of officials and temporary agents, except for tasks that 
cannot be fulfilled by external personnel 

To accompany the development of policy implementation in the home affairs area, and 
in  particular  its  external  dimension,  EU  delegations  will  need  to  be  equipped  with 
sufficient home affairs expertise. This could be staff from the European Commission 
and/or the European External Action Service. 

External personnel 

Personnel in delegations 

To accompany the development of policy implementation in the home affairs area, and in particular its external 
dimension, EU delegations will need to be equipped with sufficient home affairs expertise. This could be staff 
from the European Commission and/or the European External Action Service. 

EN 

76 

   EN 

 
 
 
 
 
 
 
 
3.2.4.  Compatibility with the current multiannual financial framework  

–  (cid:59)  Proposal/initiative is compatible the next multiannual financial framework. 

–  (cid:133)  Proposal/initiative  will  entail  reprogramming  of  the  relevant  heading  in  the 

multiannual financial framework. 

Explain what reprogramming is required, specifying the budget lines concerned and the corresponding 
amounts. 

–  (cid:133)  Proposal/initiative requires application of the flexibility instrument or revision 

of the multiannual financial framework34. 

Explain what is required, specifying the headings and budget lines concerned and the corresponding 
amounts. 

3.2.5.  Third-party contributions  

–  The proposal/initiative does not provide for co-financing by third parties  

–  (cid:59)  The  proposal  provides  that  European  funding  needs  to  be  co-financed.  The 
exact  amount  cannot  be  quantified.  The  regulation  establishes  maximum  co-
financing rates differentiated in line with the types of actions: 

Appropriations in EUR million (to 3 decimal places) 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

Total 

Specify  the  co-financing 
body  

TOTAL 
cofinanced  

appropriations 

MS 

MS 

MS 

MS 

MS 

MS 

MS 

tbd 

tbd 

tbd 

tbd 

tbd 

tbd 

tbd 

34 

See points 19 and 24 of the Interinstitutional Agreement. 

EN 

77 

   EN 

 
 
 
 
 
 
                                                 
3.3. 

Estimated impact on revenue  

–  (cid:59)  Proposal/initiative has no financial impact on revenue. 

–  (cid:133)  Proposal/initiative has the following financial impact: 

– 

– 

(cid:133) 

(cid:133) 

on own resources  

on miscellaneous revenue  

Appropriations 
available for the 
ongoing budget 
year 

Budget revenue line: 

Article …………. 

EUR million (to 3 decimal places) 

Impact of the proposal/initiative35 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

… insert as many columns as necessary 
in order to reflect the duration of the 
impact (see point 1.6) 

For miscellaneous assigned revenue, specify the budget expenditure line(s) affected. 

Specify the method for calculating the impact on revenue. 

35 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 25% for collection costs. 

EN 

78 

   EN