COMMISSION STAFF WORKING DOCUMENT Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the evaluation of the Union's finances based on the results achieved
Date: 2013-06-26
Institutions: European Commission
Subjects: financial analysis, financial situation, multiannual financial framework

EUROPEAN 
COMMISSION 

Brussels, 26.6.2013  
SWD(2013) 229 final 

COMMISSION STAFF WORKING DOCUMENT 

The Action Plan for the Development of the Art 318 Evaluation Report 

Accompanying the document 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

on the evaluation of the Union's finances based on the results achieved 

{COM(2013) 461 final} 
{SWD(2013) 228 final} 

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The Action Plan for the Development of the Art 318 Evaluation 
Report 

Timing 

June 2013 and 
onwards 

Actions 

Integration of Performance information from the SPP Cycle 
(Management Plans /Annual Activity Report / Synthesis 
Report) in the Art 318 Evaluation report 

•  Streamline the preparation of the evaluation report with the 
existing Strategic Planning Programming-process. Include 
progress and performance indicators, milestones and 
targets defined in the Management Plans and reported in 
the AARs, as well as evaluations in the Report.  

• 

Include elements of progress and performance 
management in the Management Plans for 2014: setting 
objectives, performance indicators and associated targets 
per programme, evaluations planned. 

•  Deepen reporting in the Annual Activity Reports on how the 
financial and human resources have been used to achieve 
the policy objectives set by the College, and on progress 
and how these policies have generated EU added value. 

•  Strengthen the peer-review process on the Annual Activity 
Reports, including increased focus on the performance 
information included in these reports. 

• 

Improve consistency between Evaluation report and Annual 
Activity Reports. 

•  Use more progress and performance information in the 

Evaluation report. Include the results of, and actions taken 
following, performance audits carried out by internal and 
external auditors. 

•  Provide a clear indication in the Evaluation report whether 
the work is progressing to schedule including assessments 
of the importance and extent of problems encountered and 
any remedial action required.  

•  Adopt the Evaluation Report in parallel with the Synthesis 

Report. 

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To June 2014  

New Art 318 Evaluation report based on the new performance 
framework of the next MFF 

•  Develop new structure based on performance objectives for 
the new generation of programmes under the next MFF. 

•  Follow up on discussions with Member States on the 
further development of the programmes under shared 
management and in particular on the concrete performance 
indicators (output, result, impact, targets), reporting and 
monitoring arrangements, corrective measures; and 
evaluation plans. 

•  Progressively develop the statistical and other tools 

allowing for full follow-up on these indicators. 

•  The 2013 Evaluation Report will describe the framework for 

monitoring, evaluation and reporting to the end of the next 
MFF that results from the legal instruments supporting the 
next generation of programmes and the additional work of 
the Commission to complete the framework. For each 
policy area it will include the general and specific objectives 
of the programme, where appropriate linked to the main 
indicators attached to each objective, monitoring 
arrangements and the timing and content of evaluations 
and reporting. It will show how annual reporting on 
progress in the early implementation of the next MFF will 
be accompanied by continuing work on the ex-post 
evaluation of the performance of the current programmes. 
Alongside information on progress in implementation, it will 
show when the main evaluations of the performance of the 
current programme will have been completed and when 
and how progress and performance reporting on the 2014 - 
2020 programme will be made, including Commission and 
Member State contributions. It will indicate the timing of 
actions remaining to be taken to complete the framework. 

June 2014   

Adoption of new Evaluation guidelines strengthening 
Commission evaluation policy under the new 
performance framework. 

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