CELEX: 32006R1828
Language: en
Date: 2006-12-08 00:00:00
Title: Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund

27.12.2006         EN               Official Journal of the European Union                        L 371/1
                                                        I
                                (Acts whose publication is obligatory)
                      COMMISSION REGULATION (EC) No 1828/2006
                                           of 8 December 2006
setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying
  down general provisions on the European Regional Development Fund, the European
     Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the
  European Parliament and of the Council on the European Regional Development Fund
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down
general provisions on the European Regional Development Fund, the European Social Fund
and the Cohesion Fund1, and in particular point (d) of Article 37(1), the third paragraph of
Article 44, Articles 59(6), 60(b) and 66(3), point (c ) of Article 67(2), Articles 69(1) , 70(3),
71(5), 72(2), 74(2) and 76(4) and the second subparagraph of Article 99(5) thereof,
Having regard to Regulation (EC) No 1080/2006 of the European Parliament and of the
Council of 5 July 2006 on the European Regional Development Fund2, and in particular the
second subparagraph of Article 7(2) and the second paragraph of Article 13 thereof,
Whereas:
(1)     Regulation (EC) No 1083/2006 replaces Council Regulation (EC) No 1260/1999 of 21
        June 1999 laying down general provisions on the Structural Funds3, and Regulation
        (EC) No 1080/2006 replaces Regulation (EC) No 1783/1999 of the European
        Parliament and of the Council of 12 July 1999 on the European Regional Development
        Fund4, both Regulations taking into account new developments in the field of
        Structural Funds. It is therefore appropriate also to lay down new provisions
        implementing Regulations (EC) No 1080/2006 and (EC) No 1083/2006.
1
        OJ L 210, 31.7.2006, p. 25.
2       OJ L 210, 31.7.2006, p. 1.
3
        OJL 161, 26.6.1999, p. 1. Regulation as last amended by Regulation (EC) No 173/2005 (OJ L 29, 2.2.
        2005, p.3).
4
        OJ L 213, 13.8.1999, p.1.
 ---pagebreak--- L 371/2           EN              Official Journal of the European Union               27.12.2006
(2)     Experience has shown that citizens of the European Union are insufficiently aware of
        the role played by the Community in funding programmes aimed at reinforcing
        economic competitiveness, creating jobs and strengthening internal cohesion. It is
        therefore appropriate to provide for the preparation of a communication plan which
        identifies in detail the information and publicity measures necessary to bridge this
        communication and information gap. For the same purpose, it is also necessary to
        identify the responsibilities and the roles that should be played by each of the actors
        involved.
(3)     In order to guarantee that information on possible funding opportunities is
        disseminated widely to all interested parties and for the sake of transparency, the
        minimum content of the information measures needed to inform potential beneficiaries
        about the financing opportunities offered jointly by the Community and the Member
        States through the Funds should be set out, including an obligation to publicise the
        steps that a potential beneficiary should take to submit an application for funding and
        the selection criteria that will be used.
(4)     In order to enhance transparency regarding use of the Funds, the list of beneficiaries,
        the names of the operations and the amount of public funding allocated to operations
        should be published, electronically or otherwise.
(5)     In order to ensure a better implementation of the information measures and to allow a
        better exchange of information between the Member States and the Commission on
        the information and publicity strategies and results, contact persons responsible for the
        information and publicity measures should be designated and should participate in
        appropriate Community networks.
(6)     For the purposes of Articles 37 and 67 of Regulation (EC) No 1083/2006, it is
        necessary to lay down detailed rules and categories to allow the Member States to
        submit to the Commission uniform information on the programmed use of the Funds,
        as well as information on the cumulative allocation of the Funds by categories
        throughout the life of a programme, and to enable the Commission to inform the other
        Institutions and the citizens of the European Union in an appropriate manner about the
        use of the Funds, including the achievement of the targets set out in Article 9(3) of
        Regulation (EC) No 1083/2006.
(7)     With regard to Article 60 of Regulation (EC) No 1083/2006 and in the light of the
        experience gained, it is necessary to lay down the obligations which the managing
        authorities should have with regard to beneficiaries in the phase leading to the
        selection and approval of the operations to be funded, with regard to the aspects which
        the verifications of the expenditure declared by the beneficiary should cover, including
        administrative verifications of the applications for reimbursement, and on-the-spot
        verifications of individual operations and with regard to the conditions to be observed
        when on-the-spot verifications are carried out on a sample basis.
(8)     It is also necessary to set out in detail the information which should be included in the
        accounting records of operations and the information to be kept as data on
        implementation which the managing authorities should record, store and send to the
        Commission upon request.
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(9)     In order to ensure that expenditure under operational programmes can be properly
        audited, it is necessary to set out the criteria with which an audit trail should comply
        so as to be considered adequate.
(10)    The audit of operations is carried out under the responsibility of the audit authority. To
        ensure that the scope and effectiveness of those audits are adequate and that they are
        carried out according to the same standards in all Member States, it is necessary to set
        out the conditions which those audits should fulfil.
(11)    Experience has shown that it is necessary to set out in detail the basis for the sampling
        of operations to be audited, which the audit authority should observe in establishing or
        approving the sampling method, including certain technical criteria to be used for a
        random statistical sample and factors to be taken into account for a complementary
        sample.
(12)    In order to simplify and harmonise standards for the preparation and presentation of
        the audit strategy, the annual control report and the closure declarations for which the
        audit authority is responsible under Article 62 of Regulation (EC) No 1083/2006, it is
        necessary to make detailed provision about their content and specify the nature and
        quality of the information on which they rely.
(13)    In order to ensure the most effective application of Article 90 of Regulation (EC) No
        1083/2006 with regard to the availability of documents and the right of the Court of
        Auditors and the Commission to have access to all supporting documents regarding
        expenditure and audits, managing authorities should ensure that information on the
        identity and location of the bodies holding the supporting documents is readily
        available and those documents should be readily supplied to a minimum list of persons
        and bodies. For the same purpose, it is necessary to set out which data carriers can be
        considered as commonly accepted for the purpose of keeping such documents. To this
        end, the national authorities should lay down the procedures necessary to ensure that
        the documents kept are in conformity with the originals, when this is relevant, and can
        be relied on for audit purposes.
(14)    In order to harmonise standards for the certification of expenditure and for the
        preparation of applications for payments, the content of such certificates and
        applications should be laid down and the nature and quality of the information on
        which they rely specified. Detailed procedures should be set out for keeping, in
        accordance with Article 61(f) of Regulation (EC) No 1083/2006, an account of
        amounts recoverable and of amounts withdrawn following cancellation of all or part of
        the contribution for an operation and for informing the Commission accordingly.
(15)    Under Article 71 of Regulation (EC) No 1083/2006, the Member States are, before the
        submission of the first interim application for payment or at least within twelve
        months of the approval of each operational programme, to submit to the Commission a
        description of the management and control systems, a report setting out the results of
        an assessment of the systems set up and an opinion on their compliance with the
        provisions of that Regulation on management and control systems. Since those
        documents are among the principal elements on which the Commission relies, in the
        context of the shared management of the Community budget, to satisfy itself that the
        financial assistance concerned is used by the Member States in accordance with the
        applicable rules and principles necessary for protecting the Community's financial
 ---pagebreak--- L 371/4           EN              Official Journal of the European Union                  27.12.2006
        interests, it is necessary to set out in detail the information that such documents should
        contain and the basis for the assessment and the opinion.
(16)    Operational programmes funded under the European territorial cooperation objective
        referred to in Article 3 of Regulation (EC) No 1083/2006 are presented by two or
        more Member States and have specific features, which are laid down in Regulation
        (EC) No 1080/2006. It is therefore appropriate to set out the specific information
        which the description of the management and control system for those programmes
        should contain.
(17)    Article 74 of Regulation (EC) No 1083/2006 provides inter alia that for operational
        programmes for which the total eligible public expenditure does not exceed EUR 750
        million and for which the level of Community co-financing does not exceed 40% of
        the total public expenditure, a Member State may choose to rely more on national
        bodies and rules for carrying out certain functions related to the control and audit
        requirements. It is therefore necessary to set out which verifications, which audits of
        operations and which obligations can be carried out and executed according to national
        rules and by national bodies.
(18)    As part of their management and control obligations Member States are required to
        report and monitor irregularities. Detailed rules to implement that requirement were
        laid down in Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning
        irregularities and the recovery of sums wrongly paid in connection with the financing
        of the structural policies and the organisation of an information system in this field5,
        and Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning
        irregularities and the recovery of sums wrongly paid in connection with the financing
        of the Cohesion Fund and the organisation of an information system in this field6. It is
        appropriate, for reasons of clarity and simplification, to incorporate those rules into
        this Regulation.
(19)    Provision should be made for the Commission to reimburse judicial costs when it
        requests a Member State to initiate or continue legal proceedings with a view to
        recovering amounts unduly paid following an irregularity, and for it to be supplied
        with information enabling it to decide on the apportionment of the loss from
        irrecoverable amounts under Article 70(2) of Regulation (EC) No 1083/2006. Regular
        contact should also be provided for between the Commission and the Member States
        on the subject of irregularities, for the use of the information supplied for making risk
        analyses and compiling reports, and for the provision of information to the relevant
        committees.
(20)    In order to limit the administrative burden imposed by the reporting system while
        safeguarding the necessary level of information, Member States should, without
        prejudice to the obligations arising directly from Article 61(f) of Regulation (EC) No
        1083/2006, not be obliged to report irregularities involving amounts below a certain
        threshold unless the Commission expressly so requests.
5
        OJ L 178, 12.7.1994, p. 43. Regulation as amended by Regulation (EC) No 2035/2005(OJ L 328,
        15.12.2005,p. 8)
6
        OJ L 191, 27.7.1994, p. 9. Regulation as amended by Regulation (EC) No 2168/2005 (OJ L 345,
        28.12.2005, p.15).
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(21)    In the light of Directive 95/46/EC of the European Parliament and of the Council of 24
        October 1995 on the protection of individuals with regard to the processing of
        personal data and on the free movement of such data7 and Regulation (EC) No
        45/2001 of the European Parliament and of the Council of 18 December 2000 on the
        protection of individuals with regard to the processing of personal data by the
        Community institutions and bodies and on the free movement of such data8, it is
        necessary to provide, in relation to the information and publicity measures and the
        audit work under this Regulation, that the Commission and the Member States should
        prevent any unauthorised disclosure of or access to personal data, and to specify the
        purpose for which the Commission and the Member States can process such data.
(22)    For reasons of legal certainty and of equal treatment of all Member States, it is
        necessary to fix the rate applicable to the financial correction which the Commission
        may make when a Member State does not comply with its obligation to maintain in all
        the regions concerned during the programming period an agreed target level of public
        or equivalent structural expenditure. For reasons of simplification and proportionality,
        no financial correction should be applied if the difference between the agreed target
        level and the level achieved is equal to or less than 3% of the agreed target level (de
        minimis threshold); for the same reasons, when the difference between the two levels
        is higher that 3% of the agreed target level, the rate should be calculated by subtracting
        that de minimis threshold.
(23)    The use of electronic means for the exchange of information and financial data leads
        to simplification, increased efficiency and transparency and to savings in time. In
        order to exploit these advantages fully, while preserving the security of exchanges, a
        common computer system should be established as well as a list of documents of
        common interest to the Commission and the Member States. It is therefore necessary
        to specify the format each document should have and to provide a detailed description
        of the information such documents should contain. For the same reasons, it is
        necessary to specify how such a computer system functions with regard to the
        identification of the party responsible for uploading the documents and any updates
        thereto.
(24)    In the framework of Directive 1999/93/EC of the European Parliament and of the
        Council of 13 December 1999 on a Community framework for electronic signatures9,
        taking account of the level of security and confidentiality required for the financial
        management of the use of the Funds, of the state of the art and of a cost-benefit
        analysis, it is necessary to require the use of an electronic signature.
(25)    In order to ensure the quick development and proper functioning of the common
        computer system, the cost of its development should be financed by the budget of
        European Communities under Article 45 of Regulation (EC) No 1083/2006, and the
        costs of the interface with national, regional, and local computer systems should be
        eligible for a financial contribution from the Funds under Article 46 of the same
        Regulation.
7
        OJ L 281, 23.11.1995, p. 31.Directive as amended by Regulation (EC) No 1882/2003 (OJ L 284,
        31.10.2003, p.1).
8
        OJ L 8, 12.1.2001, p.1.
9
        OJ L 13, 19.1.2000, p. 12.
 ---pagebreak--- L 371/6           EN                Official Journal of the European Union                   27.12.2006
(26)    Building on the experience of the 2000-2006 programming period, it is necessary to
        set out in detail the conditions which financial engineering instruments should fulfil to
        be funded under an operational programme, it being understood that contributions to
        financial engineering instruments from the operational programme and other public
        sources, as well as the investments made by financial engineering instruments in
        individual enterprises, are subject to the rules on State aid including the Community
        Guidelines on State aid to promote risk capital investments in small and medium-
        sized enterprises.10
(27)    It is necessary to adopt the list of criteria to be used for identifying the areas where
        expenditure on housing can be eligible for a contribution from the European Regional
        Development Fund under Article 7(2) of Regulation (EC) No 1080/2006 and the list of
        eligible interventions. Given the diversity of the situations prevailing in the Member
        States concerned, it is appropriate to establish a list of criteria for identifying the areas
        experiencing or threatened by physical deterioration and social exclusion where
        investment in housing may be eligible for co-financing. It is also appropriate to set out
        that, in the case of multi-family housing or housing designated for low-income
        households or people with special needs, the interventions eligible for co-financing
        should be those aimed at renovating the common parts of multi-family residential
        buildings or at delivering modern social housing of good quality through investing in
        the renovation and change of use of existing buildings owned by public authorities or
        non-profit operators.
(28)    Article 56(4) of Regulation (EC) No 1083/2006 provides that rules on the eligibility of
        expenditure are to be laid down at national level, subject to the exceptions provided in
        the specific regulations for each Fund. With regard to Article 13 of Regulation (EC)
        No 1080/2006, common rules on the eligibility of expenditure should be laid down
        which are applicable to operational programmes under the European territorial
        cooperation objective in order to ensure consistency between the rules applicable to
        projects implemented in different Member States. Building upon experience with
        similar programmes in the programming period 2000-2006, it is appropriate to lay
        down common rules for the categories of expenditure for which national rules are
        most likely to differ. In order to reduce the administrative burden on beneficiaries and
        programme authorities, flat rates for overheads should under certain conditions be
        eligible.
(29)    Regulations (EC) No 1681/94 and (EC) No 1831/94 as well as Commission
        Regulations (EC) No 1159/2000 of 30 May 2000 on information and publicity
        measures to be carried out by the Member States concerning assistance from the
        Structural Funds11, (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for
        the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of
        expenditure of operations co-financed by the Structural Funds12, (EC) No 438/2001 of
        2 March 2001 laying down detailed rules for the implementation of Council
        Regulation (EC) No 1260/1999 as regards the management and control systems for
        assistance granted under the Structural Funds13, (EC) No 448/2001 of 2 March 2001
10
        OJ C 194, 18.8.2006, p. 2.
11
        OJ L 130, 31.5.2000, p. 30.
12
        OJ L 193, 29.7.2000, p. 39. Regulation as last amended by Regulation (EC) No 448/2004 (OJ L 72,
        11.3.2004, p. 66).
13
        OJ L 63, 3.3.2001, p. 21. Regulation as amended by Regulation (EC) No 2355/2002 (OJ L 351,
        28.12.2002, p. 42).
 ---pagebreak--- 27.12.2006         EN              Official Journal of the European Union              L 371/7
        laying down detailed rules for the implementation of Council Regulation (EC) No
        1260/1999 as regards the procedure for making financial corrections to assistance
        granted under the Structural Funds14, (EC) No 1386/2002 of 29 July 2002 laying down
        detailed rules for the implementation of Council Regulation (EC) No 1164/94 as
        regards the management and control systems for assistance granted from the Cohesion
        Fund and the procedure for making financial corrections15, (EC) No 16/2003 of 6
        January 2003 laying down special detailed rules for implementing Council Regulation
        (EC) No 1164/94 as regards eligibility of expenditure in the context of measures part-
        financed by the Cohesion Fund16 and (EC) No 621/2004 of 1 April 2004 laying down
        rules for implementing Council Regulation (EC) No 1164/94 as regards information
        and publicity measures concerning the activities of the Cohesion Fund17 should be
        repealed.
(30)    The measures provided for in this Regulation are in accordance with the opinion of the
        Coordination Committee of the Funds,
14
        OJ L 64, 6.3.2001, p. 13.
15
        OJ L 201, 31.7.2002, p. 5.
16
        OJ L 2, 7.1.2003, p. 7.
17
        OJ L 98, 2.4.2004, p. 22.
 ---pagebreak--- L 371/8         EN                    Official Journal of the European Union                                                 27.12.2006
HAS ADOPTED THIS REGULATION:
                                      . TABLE OF CONTENTS
CHAPTER I INTRODUCTION........................................................................................... 11
Article 1 General Provisions .................................................................................................... 11
CHAPTER II IMPLEMENTING PROVISIONS OF REGULATION (EC) NO
         1083/2006................................................................................................................... 11
Section 1 Information and publicity ..................................................................................... 11
Article 2 Preparation of the communication plan .................................................................... 11
Article 3 Examination of compatibility of the communication plan........................................ 12
Article 4 Implementation and monitoring of the communication plan.................................... 12
Article 5 Information measures for potential beneficiaries...................................................... 13
Article 6 Information measures for beneficiaries..................................................................... 14
Article 7 Responsibilities of the managing authority relating to information and publicity
         measures for the public .............................................................................................. 14
Article 8 Responsibilities of beneficiaries relating to information and publicity measures for
         the public.................................................................................................................... 15
Article 9 Technical characteristics of information and publicity measures for the operation . 16
Article 10 Network and exchange of experience ..................................................................... 16
Section 2 Information on use of the Funds .......................................................................... 16
Article 11 Indicative breakdown of use of the Funds .............................................................. 17
Section 3 Management and control systems ........................................................................ 18
Article 12 Intermediate bodies ................................................................................................. 18
Article 13 Managing authority ................................................................................................. 18
Article 14 Accounting records ................................................................................................. 19
Article 15 Audit trail ................................................................................................................ 19
Article 16 Audits of operations ................................................................................................ 20
Article 17 Sampling ................................................................................................................. 20
Article 18 Documents presented by the audit authority........................................................... 21
Article 19 Availability of documents ....................................................................................... 22
Article 20 Documents submitted by the certifying authority................................................... 23
Article 21 Description of management and control systems.................................................... 24
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Article 22 Information concerning the managing authority, the certifying authority and
         intermediate bodies .................................................................................................... 24
Article 23 Information concerning the audit authority and bodies carrying out audits ........... 25
Article 24 Description of the management and control systems of the European territorial
         cooperation objective ................................................................................................. 25
Article 25 Assessment of management and control systems ................................................... 26
Article 26 Derogations concerning operational programmes referred to in Article 74 of
         Regulation (EC) No 1083/2006 ................................................................................. 26
Section 4 Irregularities........................................................................................................... 27
Article 27 Definitions............................................................................................................... 27
Article 28 Initial reporting - derogations.................................................................................. 27
Article 29 Urgent cases ............................................................................................................ 29
Article 30 Reporting of follow-up - Non-recovery .................................................................. 29
Article 31 Electronic transmission ........................................................................................... 30
Article 32 Reimbursement of judicial costs ............................................................................. 31
Article 33 Contacts with Member States.................................................................................. 31
Article 34 Use of information .................................................................................................. 31
Article 35 Provision of information to Committees................................................................. 31
Article 36 Irregularities under the reporting threshold............................................................. 32
Section 5 Personal data .......................................................................................................... 32
Article 37 Protection of personal data...................................................................................... 32
Section 6 Financial correction for non-respect of additionality......................................... 33
Article 38 Rates of financial correction ................................................................................... 33
Section 7 Electronic exchange of data .................................................................................. 34
Article 39 Computer system for data exchange ....................................................................... 34
Article 40 Content of computer system for data exchange ...................................................... 34
Article 41 Functioning of computer system for data exchange ............................................... 35
Article 42 Transmission of data through the computer system for data exchange .................. 36
Section 8 Financial engineering instruments ....................................................................... 37
Article 43 General provisions applicable to all financial engineering instruments ................. 37
Article 44 Additional provisions applicable to holding funds ................................................. 39
Article 45 Additional provisions applicable to financial engineering instruments other than
         holding funds and urban development funds ............................................................. 40
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Article 46 Additional provisions applicable to urban development funds............................... 40
CHAPTER III IMPLEMENTING PROVISIONS OF REGULATION (EC) NO
         1080/2006................................................................................................................... 41
Section 1 Eligibility of Housing ............................................................................................. 41
Article 47 Interventions in the field of housing ....................................................................... 41
Section 2 Rules of eligibility applicable to operational programmes for the European
         territorial cooperation objective ............................................................................. 42
Article 48 Rules on Eligibility of Expenditure......................................................................... 42
Article 49 Financial charges and guarantee costs .................................................................... 42
Article 50 Expenditure by public authorities relating to the implementation of operations .... 43
Article 51 In-kind contributions............................................................................................... 43
Article 52 Overheads................................................................................................................ 44
Article 53 Depreciation ............................................................................................................ 44
CHAPTER IV FINAL PROVISIONS.................................................................................. 44
Article 54 Repeal...................................................................................................................... 44
Article 55 Entry into force ....................................................................................................... 45
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                                             CHAPTER I
                                         INTRODUCTION
                                               Article 1
                                            Subject matter
This Regulation lays down rules for the implementation of Regulation (EC) No 1083/2006
and Regulation (EC) No 1080/2006 as regards the following:
(a)     information and publicity;
(b)     information on use of the Funds;
(c)     management and control systems;
(d)     irregularities;
(e)     personal data;
(f)     financial corrections for non-respect of additionality;
(g)     electronic exchange of data;
(h)     financial engineering instruments;
(i)     eligibility of housing;
(j)     eligibility of operational programmes for the European territorial cooperation
objective as referred to in Article 3(2)(c) of Regulation (EC) No 1083/2006.
.
                                            CHAPTER II
           PROVISIONS IMPLEMENTING REGULATION (EC) NO 1083/2006
                                               Section 1
                                   Information and publicity
                                               Article 2
                             Preparation of the communication plan
1.        A communication plan, as well as any major amendments to it, shall be drawn up by
          the managing authority for the operational programme for which it is responsible or
          by the Member State to cover several or all operational programmes co-financed by
          the European Regional Development Fund (ERDF), the European Social Fund (ESF)
          or the Cohesion Fund.
2.        The     communication        plan      shall     include     at least the following:
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          (a)    the aims and target groups;
          (b) the strategy and content of the information and publicity measures to be taken
          by the Member State or the managing authority, aimed at potential beneficiaries,
          beneficiaries and the public, having regard to the added value of Community
          assistance at national, regional and local level;
          (c)    the    indicative       budget         for    implementation     of    the      plan;
          (d) the administrative departments or bodies responsible for implementation of the
          information and publicity measures;
          (e) an indication of how the information and publicity measures are to be
          evaluated in terms of visibility and awareness of operational programmes and of the
          role played by the Community.
                                                Article 3
                     Examination of compatibility of the communication plan
The Member State or the managing authority shall submit the communication plan to the
Commission within four months of the date of adoption of the operational programme or,
where the communication plan covers two or more operational programmes, of the date of
adoption of the last of these operational programmes.
In the absence of observations made by the Commission within two months of receipt of the
communication plan, the plan shall be deemed to comply with Article 2(2).
If the Commission sends observations within two months of receipt of the communication
plan, the Member State or the managing authority shall within two months send a revised
communication plan to the Commission.
In the absence of further observations by the Commission within two months of submission of
a revised communication plan, it shall be considered that the communication plan may be
implemented.
The Member State or the managing authority shall commence the information and publicity
activities provided for in Articles 5, 6 and 7, where relevant, even in the absence of the final
version of the communication plan.
                                                Article 4
                    Implementation and monitoring of the communication plan
1.        The managing authority shall inform the monitoring committee for each operational
          programme of the following:
          (a)   the    communication         plan       and    progress  in   its    implementation;
          (b)   information and publicity measures carried out;
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         (c)    the means of communication used.
         The managing authority shall provide the monitoring committee with examples of
         such measures.
2.       The annual reports and the final report on implementation of an operational
         programme, referred to in Article 67 of Regulation (EC) No 1083/2006, shall
         include:
         (a)    examples of information and publicity measures for the operational programme
                carried out when implementing the communication plan;
         (b)    the arrangements for the information and publicity measures referred to in
                point (d) of Article 7(2) including, where applicable, the electronic address at
                which such data may be found;
         (c)    the content of any major amendments to the communication plan.
         The annual implementation report for the year 2010 and the final implementation
         report shall contain a chapter assessing the results of the information and publicity
         measures in terms of visibility and awareness of operational programmes and of the
         role played by the Community, as provided for in point (e) of Article 2(2).
3.       The means used for implementing, monitoring and evaluating the communication
         plan shall be proportional to the information and publicity measures identified in the
         communication plan.
                                                Article 5
                         Information measures for potential beneficiaries
1.       The managing authority shall, in accordance with the communication plan, ensure
         that the operational programme is disseminated widely, with details of the financial
         contributions from the Funds concerned, and that it is made available to all interested
         parties.
         It shall in addition ensure that information on the financing opportunities offered by
         joint assistance from the Community and the Member State through the operational
         programme is disseminated as widely as possible.
2.       The managing authority shall provide potential beneficiaries with clear and detailed
         information on at least the following:
         (a) the conditions of eligibility to be met in order to qualify for financing under an
         operational programme;
         (b) a description of the procedures for examining applications for funding and of
         the time periods involved;
         (c)    the criteria for selecting the operations to be financed;
         (d) the contacts at national, regional or local level who can provide information on
         the operational programmes.
 ---pagebreak--- L 371/14          EN             Official Journal of the European Union                27.12.2006
         In addition, the managing authority shall inform potential beneficiaries of the
         publication provided for in point (d) of Article 7(2).
3.       The managing authority shall involve in information and publicity measures, in
         accordance with national laws and practices, at least one of the following bodies that
         can widely disseminate the information listed in paragraph 2:
         (a)    national, regional and local authorities and development agencies;
         (b)    trade and professional associations;
         (c)    economic and social partners;
         (d)    non-governmental organisations;
         (e)    organisations representing business;
         (f) information centres on Europe as well as Commission representations in the
         Member States;
         (g)    educational institutions.
                                                Article 6
                             Information measures for beneficiaries
The managing authority shall inform beneficiaries that acceptance of funding is also an
acceptance of their inclusion in the list of beneficiaries published in accordance with point (d)
of Article 7(2).
                                                Article 7
Responsibilities of the managing authority relating to information and publicity measures for
                                               the public
1.       The managing authority shall ensure that the information and publicity measures are
         implemented in accordance with the communication plan and that they aim at the
         widest possible media coverage using various forms and methods of communication
         at the appropriate territorial level.
2.       The managing authority shall be responsible for organising at least the following
         information and publicity measures:
         (a)    a major information activity publicising the launch of an operational
                programme, even in the absence of the final version of the communication
                plan;
         (b)    at least one major information activity a year, as set out in the communication
                plan, presenting the achievements of the operational programme(s) including,
                where relevant, major projects;
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                  L 371/15
         (c)    flying the flag of the European Union for one week starting 9 May, in front of
                the premises of each managing authority;
         (d)    the publication, electronically or otherwise, of the list of beneficiaries, the
                names of the operations and the amount of public funding allocated to the
                operations.
         Participants in an operation of the ESF shall not be named.
                                               Article 8
 Responsibilities of beneficiaries relating to information and publicity measures for the public
1.       The beneficiary shall be responsible for informing the public, by means of the
         measures laid down in paragraphs 2, 3 and 4, about the assistance obtained from the
         Funds.
2.       The beneficiary shall put up a permanent explanatory plaque that is visible and of
         significant size no later than six months after completion of an operation that fulfils
         the following conditions:
         (a)    the total public contribution to the operation exceeds EUR 500 000;
         (b) the operation consists in the purchase of a physical object or in the financing of
         infrastructure or of construction operations.
         The plaque shall state the type and name of the operation, in addition to the
         information referred to in Article 9. That information shall take up at least 25% of
         the plaque.
3.       The beneficiary shall, during the implementation of the operation, put up a billboard
         at the site of each operation which fulfils the following conditions:
         (a)    the total public contribution to the operation exceeds EUR 500 000;
         (b) the operation consists in the financing of infrastructure or of construction
         operations.
         The information referred to in Article 9 shall take up at least 25% of the billboard.
         When the operation is completed, the billboard shall be replaced by the permanent
         explanatory plaque referred to in paragraph 2.
4.       Where an operation receives funding under an operational programme co-financed
         by the ESF and, in appropriate cases, where an operation receives funding under the
         ERDF or the Cohesion Fund, the beneficiary shall ensure that those taking part in the
         operation have been informed of that funding.
         The beneficiary shall provide clear notice to the effect that the operation being
         implemented has been selected under an operational programme co-financed by the
         ESF, the ERDF or the Cohesion Fund.
 ---pagebreak--- L 371/16          EN              Official Journal of the European Union              27.12.2006
         Any document, including any attendance or other certificate, concerning such an
         operation shall include a statement to the effect that the operational programme was
         co-financed by the ESF or, where appropriate, the ERDF or the Cohesion Fund.
                                                Article 9
       Technical characteristics of information and publicity measures for the operation
All information and publicity measures aimed at beneficiaries, potential beneficiaries and the
public shall include the following:
         (a)    the emblem of the European Union, in accordance with the graphic standards
                set out in Annex I, and reference to the European Union;
         (b)    reference to the Fund concerned:
                (a)    for the ERDF: “European Regional Development Fund”;
                (b)    for the Cohesion Fund: “Cohesion Fund”;
                (c)    for the ESF: "European Social Fund”;
         (c)    a statement chosen by the managing authority, highlighting the added value of
                the intervention of the Community, and preferably “Investing in your future”.
                For small promotional objects, points (b) and (c) shall not apply.
                                                Article 10
                                Network and exchange of experience
1.       Each managing authority shall designate the contact persons to be responsible for
         information and publicity and shall inform the Commission accordingly. In addition,
         Member States may designate a single contact person for all operational
         programmes.
2.       Community networks comprising the persons designated under paragraph 1 may be
         set up to ensure exchanges of good practice, including the results of implementation
         of the communication plan, and exchanges of experience in implementing the
         information and publicity measures under this Section.
3.       Exchanges of experience in the field of information and publicity may be supported
         through technical assistance under Article 45 of Regulation (EC) No 1083/2006.
                                                      .
                                                Section 2
                                 Information on use of the Funds
                                                      .
 ---pagebreak--- 27.12.2006        EN            Official Journal of the European Union                  L 371/17
                                              Article 11
                            Indicative breakdown of use of the Funds
1.       Member States shall submit to the Commission the indicative breakdown by category
         of the programmed use of the Funds at operational programme level, as referred to in
         point (d) of Article 37(1) of Regulation (EC) No 1083/2006 and Article 12(5) of
         Regulation (EC) No 1080/2006, in accordance with Parts A and B of Annex II to this
         Regulation.
2.       The annual and final implementation reports referred to in Article 67 of Regulation
         (EC) No 1083/2006 shall contain updated information at operational programme
         level on the cumulative allocation of the Funds by categories, as from the start of the
         operational programme, to the operations selected under the operational programme,
         presented for each combination of codes, in accordance with Parts A and C of Annex
         II to this Regulation.
3.       The data provided by Member States under paragraphs 1 and 2 shall be used by the
         Commission only for information purposes.
                                                    .
 ---pagebreak--- L 371/18         EN               Official Journal of the European Union                27.12.2006
                                                Section 3
                                Management and control systems
                                                      .
                                                Article 12
                                          Intermediate bodies
Where one or more of the tasks of a managing authority or certifying authority are performed
by an intermediate body, the relevant arrangements shall be formally recorded in writing.
The provisions of this Regulation concerning the managing authority and certifying authority
shall apply to the intermediate body.
                                                Article 13
                                          Managing authority
1.       For the purposes of the selection and approval of operations under Article 60(a) of
         Regulation (EC) No 1083/2006, the managing authority shall ensure that
         beneficiaries are informed of the specific conditions concerning the products or
         services to be delivered under the operation, the financing plan, the time-limit for
         execution and the financial and other information to be kept and communicated.
         It shall satisfy itself that the beneficiary has the capacity to fulfil these conditions
         before the approval decision is taken.
2.       The verifications to be carried out by the managing authority under Article 60(b) of
         Regulation (EC) No 1083/2006 shall cover administrative, financial, technical and
         physical aspects of operations, as appropriate.
         Verifications shall ensure that the expenditure declared is real, that the products or
         services have been delivered in accordance with the approval decision, that the
         applications for reimbursement by the beneficiary are correct and that the operations
         and expenditure comply with Community and national rules. They shall include
         procedures to avoid double-financing of expenditure with other Community or
         national schemes and with other programming periods.
         Verifications shall include the following procedures:
         (a) administrative verifications in respect of each application for reimbursement
         by beneficiaries;
         (b)    on-the-spot verifications of individual operations.
3.       Where on-the-spot verifications under point (b) of paragraph 2 are carried out on a
         sample basis for an operational programme, the managing authority shall keep
         records describing and justifying the sampling method and identifying the operations
         or transactions selected for verification.
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                   L 371/19
          The managing authority shall determine the size of the sample in order to achieve
          reasonable assurance as to the legality and regularity of the underlying transactions,
          having regard to the level of risk identified by the managing authority for the type of
          beneficiaries and operations concerned. It shall review the sampling method each
          year.
4.        The managing authority shall establish written standards and procedures for the
          verifications carried out under paragraph 2 and shall keep records for each
          verification, stating the work performed, the date and the results of the verification,
          and the measures taken in respect of irregularities detected.
5.        Where the managing authority is also a beneficiary under the operational
          programme, arrangements for the verifications referred to in paragraphs 2, 3 and 4
          shall ensure adequate separation of functions in accordance with point (b) of
          Article 58 of Regulation (EC) No 1083/2006.
                                                Article 14
                                          Accounting records
1.        The accounting records of operations and the data on implementation referred to in
          Article 60(c) of Regulation (EC) No 1083/2006 shall include the information set out
          in Annex III to this Regulation.
          The managing, certifying and audit authorities and the bodies referred to in Article
          62(3) of Regulation (EC) No 1083/2006 shall have access to that information.
2.        At the written request of the Commission, the Member State shall provide the
          Commission with the information referred to in paragraph 1 within fifteen working
          days of receipt of the request, or any other agreed period, for the purpose of carrying
          out documentary and on-the-spot checks.
                                                Article 15
                                                Audit trail
For the purposes of Article 60(f) of Regulation (EC) No 1083/2006, an audit trail shall be
considered adequate where, for the operational programme concerned, it complies with the
following criteria:
(a)     it permits the aggregate amounts certified to the Commission to be reconciled with the
detailed accounting records and supporting documents held by the certifying authority,
managing authority, intermediate bodies and beneficiaries as regards operations co-financed
under the operational programme;
(b)     it permits verification of payment of the public contribution to the beneficiary;
(c)     it permits verification of application of the selection criteria established by the
monitoring committee for the operational programme;
(d)     it contains in respect of each operation, as appropriate, the technical specifications and
 ---pagebreak--- L 371/20         EN             Official Journal of the European Union               27.12.2006
financing plan, documents concerning the grant approval, documents relating to public
procurement procedures, progress reports and reports on verifications and audits carried out.
                                              Article 16
                                       Audits of operations
1.       The audits referred to in point (b) of Article 62(1) of Regulation (EC) No 1083/2006
         shall be carried out each twelve-month period from 1 July 2008 on a sample of
         operations selected by a method established or approved by the audit authority in
         accordance with Article 17 of this Regulation.
         The audits shall be carried out on-the-spot on the basis of documentation and records
         held by the beneficiary.
2.       The audits shall verify that the following conditions are fulfilled:
         (a) the operation meets the selection criteria for the operational programme, has
         been implemented in accordance with the approval decision and fulfils any
         applicable conditions concerning its functionality and use or the objectives to be
         attained;
         (b) the expenditure declared corresponds to the accounting records and supporting
         documents held by the beneficiary;
         (c) the expenditure declared by the beneficiary is in compliance with Community
         and national rules;
         (d) the public contribution has been paid to the beneficiary in accordance with
         Article 80 of Regulation (EC) No 1083/2006.
3.       Where problems detected appear to be systemic in nature and therefore entail a risk
         for other operations under the operational programme, the audit authority shall
         ensure that further examination is carried out, including additional audits where
         necessary, to establish the scale of such problems. The necessary preventive and
         corrective action shall be taken by the relevant authorities.
4.       Only expenditure falling within the scope of an audit carried out under paragraph 1
         shall be counted towards the amount of expenditure audited, for the purposes of
         reporting in the tables in point 9 of Annex VI and point 9 of Annex VIII.
                                              Article 17
                                              Sampling
1.       The sample of operations to be audited each year shall in the first instance be based
         on a random statistical sampling method as set out in paragraphs 2, 3 and 4.
         Additional operations may be selected as a complementary sample as set out in
         paragraphs 5 and 6.
2.       The method used to select the sample and to draw conclusions from the results shall
         take account of internationally accepted audit standards and be documented. Having
         regard to the amount of expenditure, the number and type of operations and other
 ---pagebreak--- 27.12.2006        EN            Official Journal of the European Union                    L 371/21
         relevant factors, the audit authority shall determine the appropriate statistical
         sampling method to apply. The technical parameters of the sample shall be
         determined in accordance with Annex IV.
3.       The sample to be audited each twelve-month period shall be selected from those
         operations for which, during the year preceding the year in which the annual control
         report under Article 18(2) is communicated to the Commission, expenditure has been
         declared to the Commission for the operational programme or, where appropriate, for
         the operational programmes covered by a common management and control system.
         For the first twelve-month period, the audit authority may decide to group the
         operations for which expenditure has been declared to the Commission in 2007 and
         2008 as a basis for the selection of the operations to be audited.
4.       The audit authority shall draw conclusions on the basis of the results of the audits
         relating to expenditure declared to the Commission during the year referred to in
         paragraph 3 and communicate them to the Commission in the annual control report.
         In operational programmes for which the projected error rate is above the materiality
         level, the audit authority shall analyse its significance and take the necessary actions,
         including making appropriate recommendations, which will be communicated in the
         annual control report.
5.       The audit authority shall regularly review the coverage provided by the random
         sample, having regard in particular to the need to have sufficient audit assurance for
         the declarations to be provided at partial and final closure for each operational
         programme.
         It shall decide on the basis of professional judgment whether it is necessary to audit a
         complementary sample of additional operations in order to take account of specific
         risk factors identified and to guarantee for each programme sufficient coverage of
         different types of operation, beneficiaries, intermediate bodies and priority axes.
6.       The audit authority shall draw conclusions on the basis of the results of the audits of
         the complementary sample and communicate them to the Commission in the annual
         control report.
         Where the number of detected irregularities is high or where systemic irregularities
         have been detected, the audit authority shall analyse the significance thereof and take
         the necessary actions, including making appropriate recommendations, which shall
         be communicated in the annual control report.
         The results of the audits on the complementary sample shall be analysed separately
         from those of the random sample. In particular, irregularities detected in the
         complementary sample shall not be taken into account when the error rate of the
         random sample is calculated.
                                              Article 18
                           Documents presented by the audit authority
1.       The audit strategy referred to in point (c) of Article 62(1) of Regulation (EC)
         No 1083/2006 shall be established in accordance with the model in Annex V to this
 ---pagebreak--- L 371/22         EN             Official Journal of the European Union                  27.12.2006
         Regulation. It shall be updated and reviewed annually and, if necessary, during the
         course of the year.
2.       The annual control report and the opinion referred to in point (d) of Article 62(1) of
         Regulation (EC) No 1083/2006 shall be based on the systems audits and audits of
         operations carried out under points (a) and (b) of Article 62(1) of that Regulation in
         accordance with the audit strategy and shall be drawn up in accordance with the
         models set out in Annexes VI and VII to this Regulation.
         For operational programmes under the European territorial cooperation objective, the
         annual control report and the opinion shall cover all the Member States concerned in
         the programme.
3.       The closure declaration referred to in point (e) of Article 62(1) of Regulation (EC)
         No 1083/2006 shall be based on all the audit work carried out by, or under the
         responsibility of, the audit authority in accordance with the audit strategy. The
         closure declaration and final control report shall be drawn up in accordance with the
         model set out in Annex VIII to this Regulation.
         For operational programmes under the European territorial co-operation objective,
         the closure declaration and final control report shall cover all the Member States
         concerned in the programme.
4.       If there is a limitation in the scope of examination or if the level of irregular
         expenditure detected does not allow the provision of an unqualified opinion for the
         annual opinion referred to in point (d) of Article 62(1) of Regulation (EC) No
         1083/2006 or in the closure declaration referred to in point (e) of that Article, the
         audit authority shall give the reasons and estimate the scale of the problem and its
         financial impact.
5.       In the event of partial closure of an operational programme, the declaration relating
         to the legality and regularity of the transactions covered by the statement of
         expenditure referred to in Article 88 of Regulation (EC) No 1083/2006 shall be
         drawn up by the audit authority in accordance with the model in Annex IX to this
         Regulation and submitted with the opinion referred to in point (d)(ii) of Article 62(1)
         of Regulation (EC) No 1083/2006.
                                              Article 19
                                    Availability of documents
1.       For the purposes of Article 90 of Regulation (EC) No 1083/2006, the managing
         authority shall ensure that a record is available of the identity and location of bodies
         holding the supporting documents relating to expenditure and audits, which includes
         all documents required for an adequate audit trail.
2.       The managing authority shall ensure that the documents referred to in paragraph 1
         are made available for inspection by, and extracts or copies thereof are supplied to,
         persons and bodies entitled thereto, including at least authorised staff of the
         managing authority, certifying authority, intermediate bodies and audit authority and
         the bodies referred to in Article 62(3) of Regulation (EC) No 1083/2006, and
         authorised officials of the Community and their authorised representatives.
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                 L 371/23
3.       The managing authority shall keep information necessary for the purposes of
         evaluation and reporting, including the information referred to in Article 14, in
         relation to operations referred to in Article 90(2) of Regulation (EC) No 1083/2006
         for the whole of the period referred to in paragraph (1)(a) of that Article.
4.       The following at least shall be considered commonly accepted data carriers as
         referred to in Article 90 of Regulation (EC) No 1083/2006:
         (a)    photocopies of original documents;
         (b)    microfiches of original documents;
         (c)    electronic versions of original documents;
         (d)    documents existing in electronic version only.
5.       The procedure for certification of conformity of documents held on commonly
         accepted data carriers with the original document shall be laid down by the national
         authorities and shall ensure that the versions held comply with national legal
         requirements and can be relied on for audit purposes.
6.       Where documents exist in electronic version only, the computer systems used must
         meet accepted security standards that ensure that the documents held comply with
         national legal requirements and can be relied on for audit purposes.
                                               Article 20
                         Documents submitted by the certifying authority
1.       Certified statements of expenditure and payment applications referred to in
         Article 61(a) of Regulation (EC) No 1083/2006 shall be drawn up in the format in
         Annex X to this Regulation and transmitted to the Commission.
2.       By 31 March each year as from 2008, the certifying authority shall send to the
         Commission a statement, in the format in Annex XI, identifying for each priority axis
         of the operational programme:
         (a) the amounts withdrawn from statements of expenditure submitted during the
         preceding year following cancellation of all or part of the public contribution for an
         operation;
         (b) the amounts recovered which have been deducted from those statements of
         expenditure;
         (c) a statement of amounts to be recovered as at 31 December of the preceding
         year, classified by the year in which recovery orders were issued.
3.        In order to proceed to the partial closure of an operational programme, the certifying
         authority shall send to the Commission a statement of expenditure referred to in
         Article 88 of Regulation (EC) No 1083/2006 in the format set out in Annex XIV to
         this Regulation.
 ---pagebreak--- L 371/24          EN             Official Journal of the European Union                 27.12.2006
                                               Article 21
                         Description of management and control systems
1.        The description of the management and control systems for operational programmes
          referred to in Article 71(1) of Regulation (EC) No 1083/2006 shall contain
          information on the matters referred to in Article 58 of that Regulation in respect of
          each operational programme, and the information set out in Articles 22, 23, and,
          where applicable, Article 24 of this Regulation.
          That information shall be submitted in accordance with the model set out in Annex
          XII.
2.        The description of the management and control systems of operational programmes
          under the European territorial cooperation objective shall be provided by the Member
          State on whose territory the managing authority is located.
                                               Article 22
   Information concerning the managing authority, the certifying authority and intermediate
                                                 bodies
As regards the managing authority, the certifying authority and each intermediate body, the
Member State shall provide to the Commission the following information:
(a)     a description of the tasks entrusted to them;
(b)     the organisation chart of each of them, a description of the allocation of tasks between
or within their departments, and the indicative number of posts allocated;
(c)     the procedures for selecting and approving operations;
(d)     the procedures by which beneficiaries' applications for reimbursement are received,
verified and validated, and in particular the rules and procedures laid down for verification
purposes in Article 13, and the procedures by which payments to beneficiaries are authorised,
executed and entered in the accounts;
(e)     the procedures by which statements of expenditure are drawn up, certified and
submitted to the Commission;
(f)     reference to the written procedures established for the purposes of points (c), (d) and
(e);
(g)     eligibility rules laid down by the Member State and applicable to the operational
programme;
(h)     the system for keeping the detailed accounting records of operations and data on
implementation referred to in Article 14(1), under the operational programme.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                  L 371/25
                                               Article 23
           Information concerning the audit authority and bodies carrying out audits
As regards the audit authority and the bodies referred to in Article 62(3) of Regulation (EC)
No 1083/2006, the Member State shall provide to the Commission the following information:
(a)     a description of their respective tasks and their inter-relationship, including, where
applicable, the relation with the coordination body referred to in Article 73(1) of Regulation
(EC) No 1083/2006;
(b)     the organisation chart of the audit authority and of each of the bodies involved in
carrying out audits concerning the operational programme, describing how their independence
is ensured, the indicative number of posts allocated and the qualifications or experience
required;
(c)     the procedures for monitoring the implementation of recommendations and corrective
measures resulting from audit reports;
(d)     the procedures, where appropriate, for the supervision by the audit authority of the
work of bodies involved in carrying out audits concerning the operational programme;
(e)     the procedures for the preparation of the annual control report and closure
declarations.
                                               Article 24
  Description of the management and control systems of the European territorial cooperation
                                               objective
In addition to the information set out in Articles 21, 22 and 23, the description of the
management and control system shall include the arrangements agreed between the Member
States for the following purposes:
(a)     to provide the managing authority with access to all the information which it requires
to discharge its responsibilities under Article 60 of Regulation (EC) No 1083/2006 and
Article 15 of Regulation (EC) No 1080/2006;
(b)     to provide the certifying authority with access to all the information which it requires
to discharge its responsibilities under Article 61 of Regulation (EC) No 1083/2006;
(c)     to provide the audit authority with access to all the information which it requires to
discharge its responsibilities under Article 62 of Regulation (EC) No 1083/2006 and
Article 14(2) of Regulation (EC) No 1080/2006;
(d)     to ensure compliance by the Member States with their obligations as regards the
recovery of amounts unduly paid as set out in Article 17(2) of Regulation (EC)
No 1080/2006;
(e)     to ensure the legality and regularity of expenditure paid outside the Community and
included in the statement of expenditure, where the Member States taking part in a
programme avail themselves of the flexibility allowed by Article 21(3) of Regulation (EC)
 ---pagebreak--- L 371/26         EN             Official Journal of the European Union                  27.12.2006
No 1080/2006, in order to allow the managing authority, the certifying authority and the audit
authority to exercise their responsibilities as regards expenditure paid in third countries and
the arrangements for recovering amounts unduly paid relating to irregularities.
                                              Article 25
                        Assessment of management and control systems
The report referred to in Article 71(2) of Regulation (EC) No 1083/2006 shall be based on an
examination of the systems description, of relevant documents concerning the systems and of
the system for keeping accounting records and data on implementation of operations, and on
interviews with the staff in the main bodies considered important by the audit authority or
other body responsible for the report in order to complete, clarify or verify the information.
The opinion referred to in Article 71(2) of Regulation (EC) No 1083/2006 shall be drawn up
in accordance with the model set out in Annex XIII to this Regulation.
Where the management and control systems concerned are essentially the same as those in
place for assistance approved under Regulation (EC) No 1260/1999, account may be taken of
the results of audits carried out by national and Community auditors in relation to those
systems for the purpose of establishing the report and opinion under Article 71(2) of
Regulation (EC) No 1083/2006.
                                              Article 26
Derogations concerning operational programmes referred to in Article 74 of Regulation (EC)
                                           No 1083/2006
1.       For operational programmes in respect of which a Member State has exercised the
         option referred to in the first subparagraph of Article 74(2) of Regulation (EC)
         No 1083/2006, paragraphs 2 to 5 of this Article shall apply.
2.       The verifications referred to in Article 13(2) of this Regulation shall be carried out
         by the national body referred to in Article 74(2) of Regulation (EC) No 1083/2006.
3.       The audits of operations referred to in point (b) of Article 62(1) of Regulation (EC)
         No 1083/2006 shall be carried out in accordance with national procedures.
         Articles 16 and 17 of this Regulation shall not apply.
4.       Article 18(2) to (5) of this Regulation shall apply mutatis mutandis to the preparation
         of the documents issued by the national body referred to in Article 74(2) of
         Regulation (EC) No 1083/2006.
         The annual control report and the annual opinion shall be drawn up following, as
         appropriate, the models set out in Annexes VI and VII to this Regulation.
5.       The obligations laid down in Article 20(2) of this Regulation shall be carried out by
         the national body referred to in Article 74(2) of Regulation (EC) No 1083/2006.
         The statement of expenditure shall be drawn up following the models set out in
         Annexes X and XIV to this Regulation.
 ---pagebreak--- 27.12.2006        EN               Official Journal of the European Union                L 371/27
6.       The information to be included in the description of the management and control
         systems referred to in Articles 21(1), 22 and 23 of this Regulation shall, where
         applicable, include the information concerning the national bodies referred to in
         Article 74(2) of Regulation (EC) No 1083/2006.
                                                       .
                                                 Section 4
                                              Irregularities
                                                       .
                                                 Article 27
                                                Definitions
For the purposes of this section, the following definitions shall apply:
(a)     “economic operator” means any natural or legal person or other entity taking part in
the implementation of assistance from the Funds, with the exception of a Member State
exercising its prerogatives as a public authority;
(b)     “primary administrative or judicial finding” means a first written assessment by a
competent authority, either administrative or judicial, concluding on the basis of specific facts
that an irregularity has been committed, without prejudice to the possibility that this
conclusion may subsequently have to be revised or withdrawn as a result of developments in
the course of the administrative or judicial procedure;
(c)     “suspected fraud” means an irregularity giving rise to the initiation of administrative
or judicial proceedings at national level in order to establish the presence of intentional
behaviour, in particular fraud, as referred to in point (a) of Article 1(1) of the Convention
drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of
the European Communities' financial interests18;
(d)     “bankruptcy” means insolvency proceedings within the meaning of Article 2(a) of
Council Regulation (EC) No 1346/200019.
                                                 Article 28
                                     Initial reporting - derogations
1.       Without prejudice to the other obligations under Article 70 of Regulation (EC) No
         1083/2006, within two months following the end of each quarter, Member States
         shall report to the Commission any irregularities which have been the subject of a
         primary administrative or judicial finding.
         In that report Member States shall in all cases give details concerning the following:
18
        OJ C 316, 27.11.1995, p. 49.
19
        OJ L 160, 30.06.2000, p.1.
 ---pagebreak--- L 371/28          EN             Official Journal of the European Union                 27.12.2006
         (a) the Fund, objective, operational programme, priority axis and operation
         concerned and the Common Identification Code (CCI) number;
         (b)    the provision which has been infringed;
         (c) the date and source of the first information leading to suspicion that an
         irregularity has been committed;
         (d)    the practices employed in committing the irregularity;
         (e)    where appropriate, whether the practice gives rise to a suspicion of fraud;
         (f)    the manner in which the irregularity was discovered;
         (g)    where appropriate, the Member States and third countries involved;
         (h) the period during which, or the moment at which, the irregularity was
         committed;
         (i)    the national authorities or bodies which drew up the official report on the
         irregularity and the authorities responsible for administrative or judicial follow-up;
         (j)    the date on which the primary administrative or judicial finding on the
         irregularity was established;
         (k) the identity of the natural and legal persons involved or of any other
         participating entities, except where this information is irrelevant for the purposes of
         combating irregularities, given the nature of the irregularity concerned;
         (l)    the total budget and the public contribution approved for the operation and the
         distribution of its co-financing between Community and national contribution;
         (m) the amount of the public contribution affected by the irregularity and the
         corresponding Community contribution at risk;
         (n) where no payment of the public contribution has been made to the persons or
         other entities identified under point (k), the amounts which would have been unduly
         paid had the irregularity not been identified;
         (o) the suspension of payments, where applicable, and the possibilities of
         recovery;
         (p)    the nature of the irregular expenditure.
2.       By way of derogation from paragraph 1, the following cases need not be reported:
         (a) cases where the irregularity consists solely in the failure to execute, in whole
         or in part, an operation included in the co-financed operational programme owing to
         the bankruptcy of the beneficiary;
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                  L 371/29
         (b) cases brought to the attention of the managing authority or certifying authority
         by the beneficiary voluntarily and before detection by either of them, whether before
         or after the payment of the public contribution;
         (c) cases which are detected and corrected by the managing authority or certifying
         authority before any payment to the beneficiary of the public contribution and before
         inclusion of the expenditure concerned in a statement of expenditure submitted to the
         Commission.
         However, irregularities preceding a bankruptcy and cases of suspected fraud must be
         reported.
3.       Where some of the information referred to in paragraph 1, and in particular
         information concerning the practices employed in committing the irregularity and the
         manner in which it was discovered, is not available, Member States shall as far as
         possible supply the missing information when forwarding subsequent quarterly
         reports of irregularities to the Commission.
4.       Irregularities relating to operational programmes under the European territorial
         cooperation objective shall be reported by the Member State in which the
         expenditure is paid by the beneficiary in implementing the operation. The Member
         State shall at the same time inform the managing authority, the certifying authority
         for the programme and the audit authority.
5.       If national provisions provide for the confidentiality of investigations,
         communication of the information shall be subject to the authorisation of the
         competent court or tribunal.
6.       Where a Member State has no irregularities to report under paragraph 1, it shall
         inform the Commission of that fact within the time limit set out in that paragraph.
                                               Article 29
                                             Urgent cases
Each Member State shall immediately report to the Commission and, where necessary, to the
other Member States concerned, any irregularities discovered or supposed to have occurred,
where it is feared that they may very quickly have repercussions outside its territory or they
show that a new malpractice has been employed.
                                               Article 30
                             Reporting of follow-up - Non-recovery
1.       Within two months following the end of each quarter, Member States shall inform
         the Commission, with reference to any previous report made under Article 28, of the
         procedures instituted with respect to all irregularities previously notified and of
         important changes resulting from them. This information shall include at least the
         following:
         (a) the amounts which have been, or are expected to be, recovered;
 ---pagebreak--- L 371/30          EN             Official Journal of the European Union                27.12.2006
         (b) any interim measures taken by Member States to safeguard recovery of sums
         unduly paid;
         (c) any judicial and administrative procedures instituted with a view to recovering
         sums unduly paid and to imposing sanctions;
         (d) the reasons for any abandonment of recovery procedures;
         (e) any abandonment of criminal prosecutions.
         Member States shall report to the Commission administrative or judicial decisions, or
         the main points thereof, concerning the termination of such procedures and shall state
         in particular whether or not the findings are such that fraud is suspected. In the case
         referred to in point (d), Member States shall, as far as possible, notify the
         Commission before a decision is taken.
2.       Where a Member State considers that an amount cannot be recovered or is not
         expected to be recovered, it shall inform the Commission, in a special report, of the
         amount not recovered and of the facts relevant to the decision on apportionment of
         the loss under Article 70(2) of Regulation (EC) No 1083/2006.
         This information shall be sufficiently detailed to allow the Commission to take such
         a decision as soon as possible, after consulting the authorities of the Member States
         concerned. It shall include at least:
         (a)    a copy of the award decision;
         (b)    the date of the last payment made to the beneficiary;
         (c)    a copy of the recovery order;
         (d) in the case of bankruptcies subject to reporting under Article 28(2), a copy of
         the document attesting the insolvency of the beneficiary;
         (e) an outline description of the measures taken by the Member State, with an
         indication of their dates, to recover the relevant amount.
3.       In the case referred to in paragraph 2, the Commission may expressly request the
         Member State to continue the recovery procedure.
                                               Article 31
                                      Electronic transmission
The information referred to in Articles 28, 29 and 30(1) shall be sent, whenever it is possible
to do so, by electronic means, using the module provided by the Commission for this purpose
via a secure connection.
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union               L 371/31
                                                Article 32
                                  Reimbursement of judicial costs
Where the competent authorities of a Member State decide, at the express request of the
Commission, to initiate or continue judicial proceedings with a view to recovering amounts
unduly paid, the Commission may undertake to reimburse to the Member State all or part of
the judicial costs and costs arising directly from the proceedings, on presentation of
documentary evidence, even if the proceedings are unsuccessful.
                                                Article 33
                                   Contacts with Member States
1.       The Commission shall maintain appropriate contacts with the Member States
         concerned for the purpose of supplementing the information supplied on the
         irregularities referred to in Article 28, on the procedures referred to in Article 30,
         and, in particular, on the possibility of recovery.
2.       Independently of the contacts referred to in paragraph 1, the Commission shall
         inform Member States where the nature of the irregularity is such as to suggest that
         identical or similar practices could occur in other Member States.
3.       The Commission shall organise information meetings at Community level for
         representatives of the Member States in order to examine with them the information
         obtained pursuant to Articles 28, 29 and 30, and paragraph 1 of this Article. The
         examination shall focus on the lessons to be learned from the information in
         connection with irregularities, preventive measures and judicial proceedings.
4.       At the request of a Member State or of the Commission, the Member States and the
         Commission shall consult one another for the purpose of closing any loopholes
         prejudicial to Community interests, which become apparent in the course of the
         enforcement of provisions in force.
                                                Article 34
                                           Use of information
The Commission may use any information of a general or operational nature communicated
by Member States under this Regulation to perform risk analyses and may, on the basis of the
information obtained, produce reports and develop early-warning systems serving to identify
risks more effectively.
                                                Article 35
                               Provision of information to Committees
The Commission shall regularly inform the Member States, in the framework of the advisory
Committee for the Coordination of fraud prevention set up by Commission Decision
94/140/EC20, of the order of magnitude of the Funds involved in the irregularities which have
been discovered and of the various categories of irregularity, broken down by type and
20
        OJ L 61, 4.3.1994, p.27.
 ---pagebreak--- L 371/32         EN             Official Journal of the European Union                27.12.2006
number. The committees referred to in Articles 103 and 104 of Regulation (EC) No
1083/2006 shall also be informed.
                                              Article 36
                          Irregularities under the reporting threshold
1.       Where the irregularities relate to amounts of less than EUR 10 000 chargeable to the
         general budget of the European Communities, Member States shall not send the
         Commission the information provided for in Articles 28 and 30, unless the
         Commission expressly requests it.
         However, in accordance with point (f) of Article 61 of Regulation (EC) No
         1083/2006, Member States shall keep accounts of amounts below this threshold that
         are recoverable and of amounts recovered or withdrawn following cancellation of the
         contribution to an operation and shall repay the recovered amounts to the general
         budget of the European Communities.              Without prejudice to the obligations
         arising directly out of point (b) of Article 70(1) of Regulation (EC) No 1083/2006,
         the Member State and the Community shall share the loss arising from the amounts
         below the threshold which cannot be recovered in accordance with the co-financing
         rate applicable to the operation concerned. The procedure set out in Article 30(2) of
         this Regulation shall not apply, unless the Commission decides otherwise.
         The third subparagraph shall also apply to cases of bankruptcy exempted from the
         reporting obligation under Article 28(1).
2.       Member States which have not adopted the euro as their currency by the date the
         irregularity is established shall convert expenditure paid in national currency into
         euro in accordance with Article 81 of Regulation (EC) No 1083/2006. Where the
         expenditure has not been registered in the accounts of the certifying authority, the
         most recent accounting exchange rate published electronically by the Commission
         shall be used.
                                                    .
                                              Section 5
                                           Personal data
                                                    .
                                              Article 37
                                   Protection of personal data
1.       Member States and the Commission shall take all necessary measures to prevent any
         unauthorised disclosure of, or access to, the information referred to in Article 14(1),
         information collected by the Commission in the course of its audits and information
         referred to in Section 4.
2.       The information referred to in Article 14(1), together with information collected by
         the Commission in the course of its audits, shall be used by the Commission for the
         sole purpose of fulfilling its responsibilities under Article 72 of Regulation (EC)
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                   L 371/33
         No 1083/2006. The European Court of Auditors and the European Anti-Fraud Office
         shall have access to that information.
3.        The information referred to in Section 4 may not be sent to persons other than those
         in the Member States or within the Community institutions whose duties require that
         they have access to it, unless the Member State supplying such information has
         expressly so agreed.
4.       Any personal data included in the information referred to in point (d) of Article 7(2)
         shall be processed only for the purpose specified in that Article.
                                                    .
                                              Section 6
                     Financial correction for non-respect of additionality
                                                    .
                                              Article 38
                                  Rates of financial correction
1.       Where the Commission makes a financial correction in accordance with Article 99(5)
         of Regulation (EC) No 1083/2006, the correction shall be calculated in accordance
         with paragraph 2 of this Article.
2.       The rate of financial correction shall be obtained by subtracting 3 percentage points
         from the difference between the agreed target level and the level achieved, expressed
         as a percentage of the agreed target level, and then dividing the result by 10.
         The financial correction shall be determined by applying that rate of financial
         correction to the Structural Fund contribution to the Member State concerned under
         the Convergence objective for the full programming period.
3.       If the difference between the agreed target level and the level achieved, expressed as
         a percentage of the agreed target level, referred to in paragraph 2, is 3% or less, no
         financial correction shall be made.
4.       The financial correction shall not exceed 5% of the Structural Fund allocation to the
         Member State concerned under the Convergence objective for the full programming
         period.
 ---pagebreak--- L 371/34         EN             Official Journal of the European Union                27.12.2006
                                              Section 7
                                  Electronic exchange of data
.
                                              Article 39
                              Computer system for data exchange
For the purposes of Articles 66 and 76 of Regulation (EC) No 1083/2006, a computer system
for exchange of data shall be established as a tool for the exchange of all data relating to the
operational programme.
The exchange of data between each Member State and the Commission shall be carried out
using a computer system established by the Commission which permits the secure exchange
of data between the Commission and each Member State.
The Member States shall be involved in the further development of the computer system for
data exchange.
                                              Article 40
                         Content of computer system for data exchange
1.       The computer system for data exchange shall contain information of common
         interest to the Commission and the Member States, and at least the following data
         necessary for financial transactions:
         (a) the indicative annual allocation of each Fund in each operational programme, as
         set out in the national strategic reference framework, in accordance with the model
         set out in Annex XV;
         (b) the financing plans for operational programmes, in accordance with the model set
         out in Annex XVI;
         (c) statements of expenditure and applications for payment, in accordance with the
         model set out in Annex X;
         (d) annual forecasts of likely payment of expenditure, in accordance with the model
         set out in Annex XVII;
         (e) the financial section of the annual reports and final implementation reports, in
         accordance with the model set out in Annex XVIII, point 2.1.
2.       In addition to paragraph 1, the computer system for data exchange shall contain at
         least the following documents and data of common interest enabling monitoring to
         be carried out:
         (a) the national strategic reference framework referred to in Article 27(1) of
         Regulation (EC) No 1083/2006;
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                  L 371/35
         (b) data establishing compliance with additionality, in accordance with the model set
         out in Annex XIX;
         (c) the operational programmes, including data concerning categorisation following
         the model set out in Part B of Annex II and in accordance with the tables set out in
         Part A of Annex II;
         (d) the Commission decisions concerning the contribution of the Funds;
         (e) the requests for assistance for major projects referred to in Articles 39, 40 and 41
         of Regulation (EC) No 1083/2006, in accordance with Annexes XXI and XXII to
         this Regulation, together with selected data from those Annexes identified in Annex
         XX;
         (f) the implementing reports in accordance with Annex XVIII, including data
         concerning categorisation following the model set out in Part C of Annex II and in
         accordance with the tables set out in Part A of Annex II;
         (g) data on participants in ESF operations by priority, in accordance with the model
         set out in Annex XXIII;
         (h) the description of management and control systems, in accordance with the model
         set out in Annex XII;
         (i) the audit strategy, in accordance with the model set out in Annex V;
         (j) the reports and opinions on audits, in accordance with the models set out in
         Annexes VI, VII, VIII, IX and XIII, and correspondence between the Commission
         and each Member State;
         (k) the statements of expenditure concerning partial closure, in accordance with the
         model set out in Annex XIV;
         (l) the annual statement on withdrawn and recovered amounts and pending
         recoveries, in accordance with Annex XI;
         (m) the communication plan referred to in Article 2.
3.       The data referred to in paragraphs 1 and 2 shall, where applicable, be transmitted in
         the format given in the Annexes.
                                                Article 41
                        Functioning of computer system for data exchange
1.       The Commission and the authorities designated by the Member State pursuant to
         Regulation (EC) No 1083/2006, as well as the bodies to which that task has been
         delegated, shall record into the computer system for data exchange the documents for
         which they are responsible, and any updates thereto, in the format required.
2.       Member States shall centralise and send to the Commission requests for access rights
         to the computer system for data exchange.
 ---pagebreak--- L 371/36         EN             Official Journal of the European Union                 27.12.2006
3.       Exchanges of data and transactions shall bear an electronic signature within the
         meaning of Directive 1999/93/EC. The Member States and the Commission shall
         recognise the legal effectiveness and admissibility of the electronic signature used in
         the computer system for data exchange as evidence in legal proceedings.
4.       The cost of developing the computer system for data exchange shall be financed by
         the general budget of the European Communities under Article 45 of Regulation
         (EC) No 1083/2006.
         Any costs of an interface between the common computer system for data exchange
         and national, regional and local computer systems, and any costs of adapting
         national, regional and local systems to requirements under Regulation (EC) No
         1083/2006, shall be eligible under Article 46 of that Regulation.
                                              Article 42
             Transmission of data through the computer system for data exchange
1.       The computer system for data exchange shall be accessible to the Member States and
         the Commission either directly or via an interface for automatic synchronisation and
         recording of data with national, regional and local computer management systems.
2.       The date taken into account for the forwarding of documents to the Commission shall
         be the date on which the Member State records the documents into the computer
         system for data exchange.
3.       In cases of force majeure, and in particular of malfunctioning of the computer system
         for data exchange or a lack of a lasting connection, the Member State concerned may
         forward to the Commission the documents required by Regulation (EC)
         No 1083/2006 in hard copy, using the forms set out in Annexes II, V, VI, VII, IX, X,
         XII, XIII, XIV, XV, XVI, XVII, XVIII, XIX, XX, XXI, XXII and XXIII to this
         Regulation. As soon as the cause of force majeure ceases, the Member State shall
         record the corresponding documents into the computer system for data exchange
         without delay.
         By way of derogation from paragraph 2, the date taken into account for forwarding
         shall be deemed to be the date of sending of the documents in hard copy.
                                                    .
 ---pagebreak--- 27.12.2006        EN                Official Journal of the European Union               L 371/37
                                                  Section 8
                                 Financial engineering instruments
                                                        .
                                                  Article 43
             General provisions applicable to all financial engineering instruments
1.       Articles 43 to 46 shall apply to financial engineering instruments in the form of
         actions which make repayable investments, or provide guarantees for repayable
         investments, or both, in the following:
         (a) enterprises, primarily small and medium-sized enterprises (SMEs), including
         micro-enterprises, as defined in Commission Recommendation 2003/361/EC21 as of
         1 January 2005, in the case of financial engineering instruments other than urban
         development funds;
         (b) public-private partnerships or other urban projects included in integrated plans for
         sustainable urban development, in the case of urban development funds.
2.       When the Structural Funds finance operations comprising financial engineering
         instruments, including those organised through holding funds, a business plan shall
         be submitted by the co-financing partners or shareholders or by their duly authorised
         representative.
         The business plan shall specify at least the following:
         (a) the targeted market of enterprises or urban projects and the criteria, terms and
         conditions for financing them;
         (b) the operational budget of the financial engineering instrument;
         (c) the ownership of the financial engineering instrument;
         (d) the co-financing partners or shareholders;
         (e) the by-laws of the financial engineering instrument;
         (f) the provisions on professionalism, competence and independence of the
         management;
         (g) the justification for, and intended use of, the contribution from the Structural
         Funds;
         (h) the policy of the financial engineering instrument concerning exit from
         investments in enterprises or urban projects;
         (i) the winding-up provisions of the financial engineering instruments, including the
21
        OJ L 124, 20.5.2003, p. 36.
 ---pagebreak--- L 371/38          EN             Official Journal of the European Union                 27.12.2006
         reutilisation of resources returned to the financial engineering instrument from
         investments or left over after all guarantees have been honoured, attributable to the
         contribution from the operational programme.
         The business plan shall be assessed and its implementation monitored by, or under
         the responsibility of, the Member State or the managing authority.
         The assessment of the economic viability of the investment activities of the financial
         engineering instruments shall take into account all sources of income of the
         enterprises concerned.
3.       Financial engineering instruments, including holding funds, shall be set up as
         independent legal entities governed by agreements between the co-financing partners
         or shareholders or as a separate block of finance within a financial institution.
         Where the financial engineering instrument is established within a financial
         institution, it shall be set up as a separate block of finance, subject to specific
         implementation rules within the financial institution, stipulating, in particular, that
         separate accounts are kept which distinguish the new resources invested in the
         financial engineering instrument, including those contributed by the operational
         programme, from those initially available in the institution.
         The Commission may not become a co-financing partner or shareholder in financial
         engineering instruments.
4.       Management costs may not exceed, on a yearly average, for the duration of the
         assistance any of the following thresholds, unless a higher percentage proves
         necessary after a competitive tender:
         (a) 2% of the capital contributed from the operational programme to holding funds,
         or of the capital contributed from the operational programme or holding fund to the
         guarantee funds;
         (b) 3% of the capital contributed from the operational programme or the holding fund
         to the financial engineering instrument in all other cases, with the exception of
         micro-credit instruments directed at micro-enterprises;
         (c) 4% of the capital contributed from the operational programme or the holding fund
         to micro-credit instruments directed at micro-enterprises.
5.       The terms and conditions for contributions from operational programmes to financial
         engineering instruments shall be set out in a funding agreement, to be concluded
         between the duly mandated representative of the financial engineering instrument
         and the Member State or the managing authority.
6.       The funding agreement referred to in paragraph 5 shall include at least:
         (a) the investment strategy and planning;
         (b) monitoring of implementation in accordance with applicable rules;
         (c) an exit policy for the contribution from the operational programme out of the
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                  L 371/39
         financial engineering instrument;
         (d) the winding-up provisions of the financial engineering instrument, including the
         reutilisation of resources returned to the financial engineering instrument from
         investments or left over after all guarantees have been honoured that are attributable
         to the contribution from the operational programme.
7.        Managing authorities shall take precautions to minimise distortion of competition in
         the venture capital or lending markets.
         Returns from equity investments and loans, less a pro rata share of the management
         costs and performance incentives, may be allocated preferentially to investors
         operating under the market economy investor principle up to the level of
         remuneration laid down in the by-laws of the financial engineering instruments, and
         they shall then be allocated proportionally among all co-financing partners or
         shareholders. .
                                              Article 44
                       Additional provisions applicable to holding funds
1.       Where the Structural Funds finance financial engineering instruments organised
         through holding funds, the Member State or managing authority shall conclude a
         funding agreement with the holding fund, setting out the funding arrangements and
         objectives.
         The funding agreement shall, where appropriate, take account of the following:
         (a) as regards financial engineering instruments other than urban development funds,
         the conclusions of an evaluation of gaps between supply of such instruments to, and
         demand for such instruments by, SMEs;
         (b) as regards urban development funds, urban development studies or evaluations
         and integrated urban development plans included in operational programmes.
2.       The funding agreement referred to in paragraph 1 shall, in particular, make provision
         for:
         (a) the terms and conditions for contributions from the operational programme to the
         holding fund;
         (b) a call for expression of interest addressed to financial intermediaries or urban
         development funds;
         (c) the appraisal, selection and accreditation of financial intermediaries or urban
         development funds by the holding fund;
         (d) the setting up and monitoring of the investment policy or the targeted urban
         development plans and actions;
         (e) reporting by the holding fund to Member States or managing authorities;
 ---pagebreak--- L 371/40          EN                Official Journal of the European Union             27.12.2006
         (f) monitoring the implementation of investments in accordance with applicable
         rules;
         (g) audit requirements;
         (h) the exit policy of the holding fund out of the venture capital funds, guarantee
         funds, loan funds or urban development funds;
         (i) the winding-up provisions of the holding fund, including the reutilisation of
         resources returned to the financial engineering instrument from investments made or
         left over after all guarantees have been honoured which are attributable to the
         contribution from the operational programme.
         The investment policy referred to in point (d) shall comprise at least an indication of
         the targeted enterprises and the financial engineering products to be supported.
3.       The terms and conditions for contributions to venture capital funds, guarantee funds,
         loan funds and urban development funds from holding funds supported by
         operational programmes shall be set out in a funding agreement, to be concluded
         between the venture capital fund, guarantee fund, loan fund or urban development
         fund, on one hand, and the holding fund, on the other.
         The funding agreement shall include at least the elements listed in Article 43(6).
                                                  Article 45
   Additional provisions applicable to financial engineering instruments other than holding
                                  funds and urban development funds
Financial engineering instruments other than holding funds and urban development funds
shall invest in enterprises, primarily in SMEs. Such investments may be made only at the
establishment, in the early stages, including seed capital, or on expansion of those enterprises,
and only in activities which the managers of the financial engineering instruments judge
potentially economically viable.
They shall not invest in firms in difficulty within the meaning of the Community Guidelines
on State aid for rescuing and restructuring firms in difficulty22 as of 10 October 2004.
                                                  Article 46
                  Additional provisions applicable to urban development funds
1.       Where Structural Funds finance urban development funds, those funds shall invest in
         public-private partnerships or other projects included in an integrated plan for
         sustainable urban development. Such public-private partnerships or other projects
         shall not include the creation and development of financial instruments such as
         venture capital, loan and guarantee funds.
22
        OJ C 244, 1.10.2004, p.2.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                   L 371/41
2.       For the purposes of paragraph 1, urban development funds shall invest by means of
         equity, loans and guarantees.
         Urban projects receiving grant assistance from an operational programme may also
         be supported by urban development funds.
3.       Where Structural Funds finance urban development funds, the funds concerned shall
         not re-finance acquisitions or participations in projects already completed.
                                                     .
                                            CHAPTER III
          PROVISIONS IMPLEMENTING REGULATION (EC) NO 1080/2006
                                                     .
                                               Section 1
                              Eligibility of expenditure on housing
                                                     .
                                               Article 47
                               Interventions in the field of housing
1.       The areas selected for housing operations referred to in point (a) of Article 7(2) of
         Regulation (EC) No 1080/2006 shall comply with at least three of the following
         criteria, two of which must fall within those listed under points (a) to (h):
         (a) a high level of poverty and exclusion;
         (b) a high level of long-term unemployment;
         (c) precarious demographic trends;
         (d) a low level of education, significant skills deficiencies and high dropout rates
         from school;
         (e) a high level of criminality and delinquency;
         (f) a particularly rundown environment;
         (g) a low level of economic activity;
         (h) a high number of immigrants, ethnic and minority groups, or refugees;
         (i) a comparatively low level of housing value;
         (j) a low level of energy performance in buildings.
         The values for the criteria set out in the first subparagraph shall be collected by each
 ---pagebreak--- L 371/42          EN            Official Journal of the European Union               27.12.2006
         Member State concerned at national level.
         The benchmarking values for each criterion shall be determined in partnership
         between the Commission and each Member State.
2.       Only the following interventions shall be eligible under point (c) of Article 7 (2) of
         Regulation (EC) No 1080/2006:
         (a) renovation of the common parts of multi-family residential buildings, as
         follows:
         (i)    refurbishment of the following main structural parts of the building: roof,
         façade, windows and doors on the façade, staircase, inside and outside corridors,
         entrances              and                 their              exteriors,     elevator;
         (ii)   technical            installations               of            the    building;
         (iii) energy-efficiency actions.
         (b) delivery of modern social housing of good quality through renovation and
         change of use of existing buildings owned by public authorities or non-profit
         operators.
                                                    .
                                              Section 2
    Rules of eligibility applicable to operational programmes for the European territorial
                                       cooperation objective
                                                    .
                                              Article 48
                               Rules on Eligibility of Expenditure
Without prejudice to the list of ineligible expenditure in Article 7 of Regulation (EC)
No 1080/2006, Articles 49 to 53 of this Regulation shall apply in accordance with Article 13
of Regulation (EC) No 1080/2006 to the determination of the eligibility of expenditure under
operations selected as part of an operational programme under the European territorial
cooperation objective.
                                              Article 49
                             Financial charges and guarantee costs
The following charges and costs shall be eligible for a contribution from the ERDF:
(1)      charges for transnational financial transactions;
(2)      where the implementation of an operation requires a separate account or accounts to
         be opened, the bank charges for opening and administering the account or accounts;
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                    L 371/43
(3)       legal consultancy fees, notarial fees, costs of technical and financial experts, and
          accountancy and audit costs, if they are directly linked to the co-financed operation
          and are necessary for its preparation or implementation or, in the case of accounting
          and audit costs, if they relate to requirements imposed by the managing authority;
(4)       the cost of guarantees provided by a bank or other financial institution to the extent
          to which the guarantees are required by national or Community legislation.
Fines, financial penalties and expenditure on legal disputes shall not be eligible.
                                                Article 50
         Expenditure by public authorities relating to the implementation of operations
1.        In addition to technical assistance for the operational programme pursuant to
          Article 46 of Regulation (EC) No 1083/2006, the following expenditure paid by
          public authorities in the preparation or implementation of an operation shall be
          eligible:
          (a) the costs of professional services provided by a public authority other than the
          beneficiary in the preparation or implementation of an operation;
          (b) the costs of the provision of services relating to the preparation and
          implementation of an operation provided by a public authority which is itself the
          beneficiary and which is executing an operation for its own account without recourse
          to outside service-providers.
2.        The public authority concerned shall either invoice the costs referred to in point (a)
          of paragraph 1 to the beneficiary or certify those costs on the basis of documents of
          equivalent probative value which permit the identification of real costs paid by that
          authority for that operation.
3.        The costs referred to in point (b) of paragraph 1 shall be eligible if they are additional
          costs and relate either to expenditure actually and directly paid for the co-financed
          operation or to in-kind contributions, as referred to in Article 51.
          Those costs shall be certified by means of documents which permit the identification
          of real costs paid or in-kind contributions provided by the public authority concerned
          for that operation.
                                                Article 51
                                         In-kind contributions
1.      In-kind contributions of a public or private beneficiary shall be eligible expenditure if
they fulfil the following conditions:
(a)     they consist of the provision of land or real estate, equipment or raw materials,
research or professional work or unpaid voluntary work;
(b)     their value can be independently assessed and audited.
 ---pagebreak--- L 371/44         EN              Official Journal of the European Union                27.12.2006
2.      In the case of the provision of land or real estate, the value shall be certified by an
independent qualified valuer or duly authorised official body.
3       In the case of unpaid voluntary work, the value of that work shall be determined
taking into account the time spent and the hourly and daily rates of remuneration for
equivalent work.
                                               Article 52
                                              Overheads
Overheads shall be eligible provided that they are based on real costs attributable to the
implementation of the operation concerned or on the average real costs attributable to
operations of the same type.
Flat rates based on average costs may not exceed 25% of those direct costs of an operation
which can affect the level of overheads. The calculation of flat rates shall be properly
documented and periodically reviewed.
                                               Article 53
                                             Depreciation
The depreciation expenditure of depreciable assets directly used for an operation, and incurred
during the period of its co-financing, shall be eligible, provided that the acquisition of the
assets is not declared as eligible expenditure.
                                                     .
                                            CHAPTER IV
                                      FINAL PROVISIONS
                                                     .
                                               Article 54
                                                 Repeal
1.        Regulations (EC) No 1681/94, (EC) No 1159/2000, (EC) No 1685/2000, (EC) No
          438/2001 and (EC) No 448/2001 are hereby repealed.
          References to the repealed Regulations shall be construed as references to this
          Regulation.
          The provisions of the repealed Regulations shall continue to apply to assistance
          approved under Regulation (EC) No 1260/1999.
2.        Regulations (EC) No 1831/94, (EC) No 1386/2002, (EC) No 16/2003 and (EC) No
          621/2004 are hereby repealed.
          References to the repealed Regulations shall be construed as references to this
          Regulation.
 ---pagebreak--- 27.12.2006       EN            Official Journal of the European Union                   L 371/45
         The provisions of the repealed Regulations shall continue to apply to decisions
         adopted under Regulation (EC) No 1164/94.
                                             Article 55
                                          Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in
the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 December 2006.
                                               For the Commission
                                               Danuta HÜBNER
                                               Member of the Commission
                                                  —
 ---pagebreak--- L 371/46         EN                     Official Journal of the European Union                                                 27.12.2006
                                                     List of annexes
List of annexes ......................................................................................................................... 46
Annex I: Instructions for creating the emblem and a definition of the standard colours ......... 48
Annex II: Categorisation of Funds assistance for 2007-2013 .................................................. 51
Part A: Codes by Dimension.................................................................................................... 52
Part B: Indicative breakdown of the Community contribution by category in the operational
         programme ................................................................................................................. 58
Part C: Cumulative breakdown of allocations of the Community contribution by category in
         the annual and final report on implementation .......................................................... 59
Annex III: List of data on operations to be communicated on request to the Commission for
         the purpose of documentary and on-the-spot checks under Article 14...................... 60
Annex IV: Technical parameters for random statistical sampling under Article 17 (Sampling)62
Annex V: Model Audit Strategy under Article 62 (1) (c) of Regulation (EC) No 1083/2006 63
Annex VI: Model annual control report under Article 62 (1) (d) (i) of Council Regulation
         (EC) No 1083/2006 and Article 18 (2) of the present Regulation ............................. 65
Annex VII: Model annual opinion under Article 62 (1) (d) (ii) of Council Regulation (EC) No
         1083/2006 and Article 18 (2) of the present Regulation............................................ 68
Annex VIII: Model final control report and closure declaration for operational programmes
         under Article 62 (1) (e) of Council Regulation (EC) No 1083/2006 and Article 18(3)
         of the present Regulation ........................................................................................... 70
Part A: Model financial control report ..................................................................................... 70
Part B: Closure declaration ...................................................................................................... 74
Annex IX: Model declaration for the partial closure of operational programmes under
         Article 18 (5) .............................................................................................................. 77
Annex X: Certificate and statement of expenditure and application for payment ................... 78
Annex XI: Annual statement on withdrawn and recovered amounts and pending recoveries
         (Article 20 (2)) ........................................................................................................... 79
Annex XII: Description of management and control systems ................................................. 81
Annex XIII: Model opinion issued under Article 71 (2) of Council Regulation (EC)
         No 1083/2006 and Article 25 of the present Regulation on the compliance of
         management and control systems............................................................................... 82
Annex XIV: Model Statement of expenditure for a partial closure ......................................... 84
Annex XV: Financial table for the National Strategic Reference Framework (NSRF) -
         indicative annual allocation by Fund and operational programme (OP) ................... 85
Annex XVI: Financing plans for the operational programme.................................................. 87
Annex XVII: Forecast of likely payment applications............................................................. 90
 ---pagebreak--- 27.12.2006      EN                   Official Journal of the European Union                                                    L 371/47
Annex XVIII: Annual and final reporting................................................................................ 91
Annex XIX: Verification of Additionality For 2007-2013 Convergence Objective – Ex Ante
         Verification ................................................................................................................ 92
Annex XX: Major project structured data to be encoded......................................................... 93
Annex XXI: Major project request for confirmation of assistance under Articles 39 to 41 of
         Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion
         Fund - infrastructure investment ................................................................................ 95
Annex XXII: Major project request for confirmation of assistance under Articles 39 to 41 of
         Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion
         Fund - productive investment..................................................................................... 96
Annex XXIII : Data on participants in ESF operations ........................................................... 97
 ---pagebreak--- L 371/48          EN             Official Journal of the European Union                  27.12.2006
 Annex I: Instructions for creating the emblem and a definition of the standard colours
SYMBOLIC DESCRIPTION
Against a background of blue sky, twelve golden stars form a circle representing the union of
the peoples of Europe. The number of stars is fixed, twelve being the symbol of perfection
and unity.
HERALDIC DESCRIPTION
On an azure field a circle of twelve golden mullets, their points not touching.
GEOMETRIC DESCRIPTION
The emblem has the form of a blue rectangular flag of which the fly is one and a half times
the length of the hoist. Twelve gold stars situated at equal intervals form an invisible circle
whose centre is the point of intersection of the diagonals of the rectangle. The radius of the
circle is equal to one third of the height of the hoist. Each of the stars has five points which
are situated on the circumference of an invisible circle whose radius is equal to one eighteenth
of the height of the hoist. All the stars are upright, i.e. with one point vertical and two points
in a straight line at right angles to the mast. The circle is arranged so that the stars appear in
the position of the hours on the face of a clock. Their number is invariable.
REGULATION COLOURS
The emblem is in the following colours:
PANTONE REFLEX BLUE for the surface of the rectangle;
PANTONE YELLOW for the stars.
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                  L 371/49
Four-colour process
If the four-colour process is used, recreate the two standard colours by using the four colours
of the four-colour process.
PANTONE YELLOW is obtained by using 100% "Process Yellow".
PANTONE REFLEX BLUE is obtained by mixing 100% "Process Cyan" and 80% "Process
Magenta".
INTERNET
In the web-palette PANTONE REFLEX BLUE corresponds to colour RGB:0/0/153
(hexadecimal: 000099) and PANTONE YELLOW to colour RGB:255/204/0 (hexadecimal:
FFCC00).
MONOCHROME REPRODUCTION PROCESS
Using black, outline the rectangle in black and print the stars in black on white.
Using blue (Reflex Blue), use 100% with the stars reproduced in negative white.
REPRODUCTION ON A COLOURED BACKGROUND
If there is no alternative to a coloured background, put a white border around the rectangle,
the width of the border being 1/25th of the height of the rectangle.
 ---pagebreak--- L 371/50 EN Official Journal of the European Union 27.12.2006
                               —
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union             L 371/51
               Annex II: Categorisation of Funds23 assistance for 2007-2013
.
23
        European Regional Development Fund, Cohesion Fund and European Social Fund.
 ---pagebreak--- L 371/52       EN             Official Journal of the European Union                 27.12.2006
                               Part A: Codes by Dimension
TABLE 1:      CODES FOR THE PRIORITY THEME DIMENSION
 Code    Priority theme
         Research and technological                development       (R&TD), innovation    and
         entrepreneurship
 01      R&TD activities in research centres
         R&TD infrastructure (including physical plant, instrumentation and high-speed
 02      computer networks linking research centres) and centres of competence in a
         specific technology
 03      Technology transfer and improvement of cooperation networks between small
         businesses (SMEs), between these and other businesses and universities, post-
         secondary education establishments of all kinds, regional authorities, research
         centres and scientific and technological poles (scientific and technological parks,
         technopoles, etc.)
         Assistance to R&TD, particularly in SMEs (including access to R&TD services in
 04
         research centres)
 05      Advanced support services for firms and groups of firms
         Assistance to SMEs for the promotion of environmentally-friendly products and
         production processes (introduction of effective environment managing system,
 06
         adoption and use of pollution prevention technologies, integration of clean
         technologies into firm production)
         Investment in firms directly linked to research and innovation (innovative
 07      technologies, establishment of new firms by universities, existing R&TD centres
         and firms, etc.)
 08      Other investment in firms
 09      Other measures to stimulate research and innovation and entrepreneurship in SMEs
         Information society
 10      Telephone infrastructures (including broadband networks)
         Information and communication technologies (access, security, interoperability,
 11
         risk-prevention, research, innovation, e-content, etc.)
 12      Information and communication technologies (TEN-ICT)
         Services and applications for the citizen (e-health, e-government, e-learning, e-
 13
         inclusion, etc.)
         Services and applications for SMEs (e-commerce, education and training,
 14
         networking, etc.)
 15      Other measures for improving access to and efficient use of ICT by SMEs
         Transport
 16      Railways
 17      Railways (TEN-T)
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union L 371/53
 18        Mobile rail assets
 19        Mobile rail assets (TEN-T)
 20        Motorways
 21        Motorways (TEN-T)
 22        National roads
 23        Regional/local roads
 24        Cycle tracks
 25        Urban transport
 26        Multimodal transport
 27        Multimodal transport (TEN-T)
 28        Intelligent transport systems
 29        Airports
 30        Ports
 31        Inland waterways (regional and local)
 32        Inland waterways (TEN-T)
           Energy
 33        Electricity
 34        Electricity (TEN-E)
 35        Natural gas
 36        Natural gas (TEN-E)
 37        Petroleum products
 38        Petroleum products (TEN-E)
 39        Renewable energy: wind
 40        Renewable energy: solar
 41        Renewable energy: biomass
 42        Renewable energy: hydroelectric, geothermal and other
 43        Energy efficiency, co-generation, energy management
           Environmental protection and risk prevention
 44        Management of household and industrial waste
 45        Management and distribution of water (drinking water)
 46        Water treatment (waste water)
 47        Air quality
 48        Integrated prevention and pollution control
 49        Mitigation and adaptation to climate change
 50        Rehabilitation of industrial sites and contaminated land
 ---pagebreak--- L 371/54       EN             Official Journal of the European Union                 27.12.2006
 51      Promotion of biodiversity and nature protection (including Natura 2000)
 52      Promotion of clean urban transport
         Risk prevention (including the drafting and implementation of plans and measures
 53
         to prevent and manage natural and technological risks)
 54      Other measures to preserve the environment and prevent risks
         Tourism
 55      Promotion of natural assets
 56      Protection and development of natural heritage
 57      Other assistance to improve tourist services
         Culture
 58      Protection and preservation of the cultural heritage
 59      Development of cultural infrastructure
 60      Other assistance to improve cultural services
         Urban and rural regeneration
 61      Integrated projects for urban and rural regeneration
         Increasing the adaptability of workers and firms, enterprises and entrepreneurs
         Development of life-long learning systems and strategies in firms; training and
 62      services for employees to step up their adaptability to change; promoting
         entrepreneurship and innovation
         Design and dissemination of innovative and more productive ways of organising
 63
         work
         Development of specific services for employment, training and support in
 64      connection with restructuring of sectors and firms, and development of systems for
         anticipating economic changes and future requirements in terms of jobs and skills
         Improving access to employment and sustainability
 65      Modernisation and strengthening labour market institutions
 66      Implementing active and preventive measures on the labour market
 67      Measures encouraging active ageing and prolonging working lives
 68      Support for self-employment and business start-up
         Measures to improve access to employment and increase sustainable participation
         and progress of women in employment to reduce gender-based segregation in the
 69
         labour market, and to reconcile work and private life, such as facilitating access to
         childcare and care for dependent persons
         Specific action to increase migrants’ participation in employment and thereby
 70
         strengthen their social integration
         Improving the social inclusion of less-favoured persons
 71      Pathways to integration and re-entry into employment for disadvantaged people;
         combating discrimination in accessing and progressing in the labour market and
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                   L 371/55
           promoting acceptance of diversity at the workplace
           Improving human capital
           Design, introduction and implementation of reforms in education and training
           systems in order to develop employability, improving the labour market relevance
 72
           of initial and vocational education and training, updating skills of training
           personnel with a view to innovation and a knowledge based economy
           Measures to increase participation in education and training throughout the life-
           cycle, including through action to achieve a reduction in early school leaving,
 73
           gender-based segregation of subjects and increased access to and quality of initial
           vocational and tertiary education and training
           Developing human potential in the field of research and innovation, in particular
 74        through post-graduate studies and training of researchers, and networking activities
           between universities, research centres and businesses
           Investment in social infrastructure
 75        Education infrastructure
 76        Health infrastructure
 77        Childcare infrastructure
 78        Housing infrastructure
 79        Other social infrastructure
           Mobilisation for reforms in the fields of employment and inclusion
           Promoting partnerships, pacts and initiatives through the networking of relevant
 80
           stakeholders
           Strengthening institutional capacity at national, regional and local level
           Mechanisms for improving good policy and programme design, monitoring and
 81        evaluation at national, regional and local level, capacity building in the delivery of
           policies and programmes.
           Reduction of additional costs hindering the outermost regions development
           Compensation of any additional costs due to accessibility deficit and territorial
 82
           fragmentation
 83        Specific action addressed to compensate additional costs due to size market factors
           Support to compensate additional costs due to climate conditions and relief
 84
           difficulties
           Technical assistance
 85        Preparation, implementation, monitoring and inspection
 86        Evaluation and studies; information and communication
TABLE 2:        CODES FOR THE FORM OF FINANCE DIMENSION
  Code     Form of finance
    01     Non-repayable aid
 ---pagebreak--- L 371/56          EN                 Official Journal of the European Union                        27.12.2006
    02      Aid (loan, interest subsidy, guarantees)
    03      Venture capital (participation, venture-capital fund)
    04      Other forms of finance
TABLE 3:         CODES FOR THE TERRITORIAL DIMENSION
   Code     Territory type
    01      Urban
    02      Mountains
    03      Islands
    04      Sparsely and very sparsely populated areas
            Rural areas (other than mountains, islands or sparsely and very sparsely populated
    05
            areas)
    06      Former EU external borders (after 30.04.2004)
    07      Outermost region
    08      Cross-border cooperation area
    09      Transnational cooperation area
    10      Inter-regional cooperation area
    00      Not applicable
TABLE 4:         CODES FOR THE ECONOMIC ACTIVITY DIMENSION
   Code     Economic activity24
    01      Agriculture, hunting and forestry
    02      Fishing
    03      Manufacture of food products and beverages
    04      Manufacture of textiles and textile products
    05      Manufacture of transport equipment
    06      Unspecified manufacturing industries
    07      Mining and quarrying of energy producing materials
    08      Electricity, gas, steam and hot water supply
    09      Collection, purification and distribution of water
24
        Based on the statistical classification of economic activities in the European Community (NACE Rev.
        1); Regulation (EC) No 29/2002 of 19.12.2001 amending Regulation (EEC) No 3037/90 of 9.10.1990.
 ---pagebreak--- 27.12.2006         EN             Official Journal of the European Union                       L 371/57
    10      Post and telecommunications
    11      Transport
    12      Construction
    13      Wholesale and retail trade
    14      Hotels and restaurants
    15      Financial intermediation
    16      Real estate, renting and business activities
    17      Public administration
    18      Education
    19      Human health activities
    20      Social work, community, social and personal services
    21      Activities linked to the environment
    22      Other unspecified services
    00      Not applicable
TABLE 5:         CODES FOR THE LOCATION DIMENSION:
   Code       Location25
              Code of region or area where operation is located/carried out (NUTS Level26 or
                 other, if appropriate, eg, cross-border, transnational, inter-regional)
25
        Field 4 of Annex III A.
26
        The codes for this dimension may be found in the Nomenclature of Territorial Units for Statistics
        (NUTS) which appears in the annex of Regulation (EC) No 1059/2003 of 26.05.2003, as amended by
        Regulation (EC) No 1888/2005 of 26.10.2005.
 ---pagebreak--- L 371/58            EN             Official Journal of the European Union                         27.12.2006
Part B: Indicative breakdown of the Community contribution by category in the operational
                                                programme
Commission reference No: ____________________
Name of the programme:
_________________________________________________________
Date of the last Commission decision for the Operational Programme concerned:
__/__/__
(in euros)                   (in euros)                                (in euros)
.
        Dimension 1                           Dimension 2                           Dimension 3
        Priority theme                      Form of finance                          Territory
     Code           Amount               Code            Amount                Code          Amount
      *               **                   *                **                    *             **
Total                               Total                                  Total
* The categories should be coded for each dimension using the standard classification.
** Estimated amount of the Community contribution for each category.
 ---pagebreak--- 27.12.2006           EN                Official Journal of the European Union                         L 371/59
 Part C: Cumulative breakdown of allocations of the Community contribution by category in
                              the annual and final report on implementation
Commission reference No: ____________________
Name of the programme:
_________________________________________________________
Date of the last Commission decision for the Operational Programme concerned:
__/__/__
                                  Combination of codes of dimensions 1 to 5
                      Code *            Code *              Code *           Code *
   Code *
                   Dimension 2        Dimension 3       Dimension 4       Dimension 5          Amount
Dimension 1
                      Form of          Territory         Economic          Location              **
Priority theme
                      finance                              activity
                                                                                   Total
*         The categories should be coded for each dimension using the standard classification.
**        Allocated amount of the Community contribution for each combination of categories.
                                                          —
 ---pagebreak--- L 371/60            EN              Official Journal of the European Union                       27.12.2006
Annex III: List of data on operations to be communicated on request to the Commission for
                the purpose of documentary and on-the-spot checks under Article 14
A.      Data on operations (as per approval decision, as amended)
Field 1.     Operational programme CCI code
Field 2.     Number of priority
Field 3.     Name of Fund
Field 4.     Code of region or area where operation is located/carried out (NUTS
             Level or other, if appropriate)
Field 5.     Certifying authority
Field 6.     Managing authority
Field 7.     Intermediate body that declares expenditure to certifying authority, if
             applicable
Field 8.     Unique code number of operation
Field 9.     Short description of operation
Field 10.    Starting date of operation
Field 11.    Completion date of operation
Field 12.    Body issuing approval decision
Field 13.    Approval date
Field 14.    Reference of beneficiary
Field 15.    Currency (if not euro)
Field 16.    Total cost of operation27
Field 17.    Total eligible expenditure28
Field 18.    Total public eligible expenditure
Field 19.    EIB financing
27
        i.e., including private funding but net of non-eligible expenditure and other financing.
28
        Depending on the basis for the contribution from the Funds under Article 53 of Regulation (EC)
        No 1083/2006, will be the same as either field 16 or field 18.
 ---pagebreak--- 27.12.2006         EN               Official Journal of the European Union                        L 371/61
.
B.      Expenditure declared on operation
Field 20. Internal reference number of last application for reimbursement from
            operation
Field 21. Date on which last application for reimbursement from operation was
            entered into monitoring system
Field 22. Amount of eligible expenditure declared in last application for
            reimbursement from operation entered into monitoring system
Field 23. Total eligible expenditure for which an application for reimbursement has
            been made
Field 24. Location of detailed supporting documents for claim if not on premises of
            beneficiary
Field 25. ERDF-related expenditure for operational programmes co-financed by
            ESF29
Field 26. ESF-related expenditure for operational programmes co-financed by
            ERDF30
Field 27. Expenditure paid in areas adjacent to the eligible areas (cross border
            cooperation)31
Field 28. Expenditure paid by partners located outside the area (transnational
            cooperation)32
Field 29. Expenditure paid outside the Community (cross-border, transnational
            and interregional cooperation)33
Field 30. Expenditure paid for the purchase of land34
Field 31. Expenditure paid for housing 35
Field 32. Expenditure paid for indirect costs/overheads charged at flat rates36
Field 33. Revenue deducted from applications for reimbursement, if any
Field 34. Financial corrections deducted from applications for reimbursement, if
            any
Field 35. Total eligible expenditure declared from operation and included in
            statement of expenditure sent to the Commission by certifying authority
            (in euro)
Field 36. Total eligible expenditure declared from operation and included in statement
            of expenditure sent to the Commission by certifying authority (national
            currency)
Field 37. Date of last statement of expenditure of the certifying authority containing
            expenditure from operation
29
        Field 25: to be provided for operational programmes co-financed by ESF where use is made of
        the option referred to in Article 34 (2) of Regulation (EC) No 1083/2006 or of the option referred
        to in Article 8 of Regulation (EC) No 1080/2006.
30
        Field 26 to be provided for operational programmes co-financed by ERDF where use is made of
        the option referred to in Article 34 (2) of Regulation (EC) No 1083/2006 or of the option referred
        to in Article 8 of Regulation (EC) No 1080/2006.
31
        Article 21(1)(a) of Regulation (EC) No 1083/2006.
32
        Article 21(1)(b) of Regulation (EC) No 1083/2006.
33
        Article 21(1)(c) of Regulation (EC) No 1083/2006.
34
        Article 7 (1) (b) of Regulation (EC ) No 1080/2006.
35
        Article 7 (2) (c) of Regulation ( EC) No 1080/2006.
36
        Under the limits laid down in Article 11 of Regulation (EC) No 1081/2006 or of Article 52 of this
        Regulation.
 ---pagebreak--- L 371/62          EN              Official Journal of the European Union                  27.12.2006
Field 38.   Date of verifications carried out under Article 13(2)(b)
Field 39.   Date of audits under Article 16(1)
Field 40.   Body carrying out the audit or verification
Field 41.   Degree of achievement of target for operation, if completed (%)
Field 42.
Annex IV: Technical parameters for random statistical sampling under Article 17 (Sampling)
1.        A random statistical sampling method allows conclusions to be drawn from the
          results of audits of the sample on the overall expenditure from which the sample was
          taken, and hence provides evidence to obtain assurance on the functioning of the
          management and control systems.
2.        The assurance provided on the functioning of the systems is determined by the
          degree of confidence resulting from the conclusions of the system audits and from
          the audits of operations in the sample selected by a random statistical sampling
          method. In order to obtain a high level of assurance, that is, a reduced audit risk, the
          audit authority should combine the results of system audits and audits of operations.
          The audit authority first evaluates the reliability of the systems (high, average or low)
          taking into account the results of systems audits, so as to determine the technical
          parameters of the sampling, in particular the confidence level and the expected error
          rate. Member States may also use the results of the report on the compliance
          assessment under Article 71 (2) of Regulation (EC) No 1083/2006. The combined
          level of assurance obtained from the systems audits and the audits of operations
          should be high. The confidence level used for sampling operations should not be less
          than 60 % with a maximum materiality level of 2%. For a system evaluated as
          having low reliability, the confidence level used for sampling operations should not
          be below 90%. The audit authority should describe in the annual control report the
          way assurance has been obtained.
3.        The reliability of management and control systems is determined using criteria
          established by the audit authority for systems audits, including a quantified
          assessment of all key elements of the systems and encompassing the main authorities
          and intermediate bodies participating in the management and control of the
          operational programme. A record of the assessments carried out is kept in the audit
          file.
4.        Where the management and control system is common to a number of similar
          operational programmes, for example for the same Fund, in accordance with Article
          71(4) of Regulation (EC) No 1083/2006, a single sample guaranteeing the same
          technical parameters of confidence and materiality levels and taking into account the
          same expected rate of error, as indicated above, may be selected for all programmes
          together.
                                                     —
 ---pagebreak--- 27.12.2006       EN            Official Journal of the European Union              L 371/63
Annex V: Model Audit Strategy under Article 62(1)(c) of Regulation (EC) No 1083/2006
1. INTRODUCTION
– Identification of the audit authority responsible for drawing up the audit strategy and
   of any other bodies which have contributed. Explanation of the procedure followed
   for drawing up the audit strategy.
– Specification of the overall objectives of the audit strategy.
– Explanation of the functions and responsibility of the audit authority and other
   bodies carrying out audits under its responsibility.
– Indication of the independence of the audit authority from the managing authority
   and certifying authority.
– Confirmation by the audit authority that the bodies carrying out audits under Article
   62(3) of Regulation (EC) No 1083/2006 have the requisite functional independence.
2. LEGAL BASIS AND SCOPE
– Indication of any national regulatory framework that affects the audit authority and
   its functions.
– Indication of the period covered by the strategy.
– Indication of the Funds, programmes and areas covered by the strategy.
3. METHODOLOGY
– Indication of the audit methodology to be followed taking account of internationally
   accepted audit standards (including, but not limited to, INTOSAI, IFAC and IIA),
   audit manuals and other specific documents.
4. AUDIT APPROACH AND PRIORITIES
– Materiality thresholds for planning purposes and for reporting deficiencies.
– Indication of the types of audits to be carried out (system audits, audits of
   operations).
– For system audits:
   a) specification of the body or bodies responsible for the audit work;
   b) specification of the bodies to be audited;
   c) indication of any horizontal issues to be covered by the system audits, such as
   public procurement, state aid, environmental requirements, equal opportunities and
   IT systems.
 ---pagebreak--- L 371/64         EN            Official Journal of the European Union             27.12.2006
– For audits of operations:
   a) specification of the body or bodies responsible for the audit work;
   b) specification of the criteria for determining the assurance level gained from system
   audits and reference to the documentation used for applying the sampling
   methodology set out in Article 17;
   c) specification of the procedure for determining steps to be taken where material
   errors are detected.
– Indication and justification of the priorities and audit objectives established for the
   whole of the programming period.
– Explanation of the linkage of the risk assessment results to the audit work planned.
– An indicative audit schedule of audit assignments for the forthcoming year provided
   in a table format.
5. RISK ASSESSMENT
– Indication of the procedures followed, including the extent to which the results of
   previous audits of the bodies and systems have been taken into account (for example,
   audits from the 2000-2006 period, audit work for the compliance assessment).
– Indication of the managing authority, certifying authority and intermediate bodies
   covered.
– Indication of the risk factors taken into account, including any horizontal issues
   identified as risk areas.
– Indication of the results through identification and prioritisation of the key bodies,
   processes, controls and programmes and priority axes to audit.
6. RELIANCE ON THE WORK OF OTHERS
– Indication of the extent to which certain components are audited by other auditors
   and the extent of potential reliance on such work.
– Explanation of how the audit authority will ensure the quality of the work carried out
   by the other audit bodies, taking account of internationally accepted audit standards.
7. RESOURCES
– Indication of planned resources to be allocated, at least for the forthcoming year.
8. REPORTING
– Indication of internal procedures for reporting, such as provisional and final audit
   reports, and of the right of the body audited to be heard and to provide an
   explanation before a final position is taken.
                                                  —
 ---pagebreak--- 27.12.2006      EN            Official Journal of the European Union                  L 371/65
 Annex VI: Model annual control report under Article 62(1)(d)(i) of Council Regulation
              (EC) No 1083/2006 and Article 18(2) of the present Regulation
1.      INTRODUCTION
– Indication of the responsible audit authority and other bodies that have been involved
   in preparing the report.
– Indication of the 12 month (reference) period from which the random sample was
   drawn.
– Identification of the operational programme(s) covered by the report and of its/their
   managing and certifying authorities. Where the report covers more than one
   programme or Fund, the information shall be broken down by programme and by
   Fund.
– Description of the steps taken to prepare the report.
2.      CHANGES IN MANAGEMENT AND CONTROL SYSTEMS
– Indication of any significant changes in the management and control systems notified
   to the audit authority as compared with the description provided under Article 71(1)
   of Regulation (EC) No 1083/2006 and of the dates from which the changes apply.
3.      CHANGES TO AUDIT STRATEGY
– Indication of any changes that have been made to the audit strategy or are proposed,
   and of the reasons behind them.
4.      SYSTEMS AUDITS
– Indication of the bodies that have carried out systems audits, including the audit
   authority itself.
– Summary list of the audits carried out (bodies audited).
– Description of the basis for selection of the audits in the context of the audit strategy.
– Description of the principal findings and conclusions drawn from the audit work for
   the management and control systems and their functioning, including the sufficiency
   of management checks, certification procedures and the audit trail, adequate
   separation of functions and compliance with Community requirements and policies.
– Indication of whether any problems identified were considered to be of a systemic
   character, and of the measures taken, including a quantification of the irregular
   expenditure and any related financial corrections.
5.      AUDITS OF SAMPLES OF OPERATIONS
– Indication of the bodies that carried out the sample audits, including the audit
   authority.
– Description of the basis for selection of the sample(s).
 ---pagebreak--- L 371/66        EN             Official Journal of the European Union             27.12.2006
– Indication of the materiality level and, in the case of statistical sampling, the
   confidence level applied and the interval, if applicable.
– Summary table (see below), broken down by programme and by Fund, indicating the
   eligible expenditure declared to the Commission during the calendar (reference) year
   (ending in the audit period), the amount of expenditure audited, and the percentage
   of expenditure audited in relation to total eligible expenditure declared to the
   Commission (both for the last calendar year and cumulatively). Information relating
   to the random sample should be distinguished from that related to other samples.
– Description of the principal results of the audits, indicating in particular the amount
   of irregular expenditure and the error rate resulting from the random sample
   audited.
– Indication of the conclusions drawn from the results of the audits with regard to the
   effectiveness of the management and control system.
– Information on the follow-up of irregularities, including revision of previously
   reported error rates.
– Indication of whether any problems identified were considered to be systemic in
   nature, and the measures taken, including a quantification of the irregular
   expenditure and any related financial corrections.
6.      CO-ORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK
OF THE AUDIT AUTHORITY
– Description of the procedure for co-ordination between different national audit
   bodies and the audit authority itself (if applicable).
– Description of the procedure for supervision applied by the audit authority to other
   audit bodies (if applicable).
7.      FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY
– Information on the follow-up of outstanding audit recommendations and on the
   follow-up of results of systems audits and audits of operations from earlier years.
8.      OTHER INFORMATION (IF APPLICABLE)
 ---pagebreak---      27.12.2006         EN                                                        Official Journal of the European Union                                                            L 371/67
     9.       TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
Fund          Reference    Programme      Expenditure     Expenditure in reference year     Amount and percentage (error      Other       Amount of      Total        Total
                                          declared in     audited for the random sample     rate) of irregular expenditure in expenditure irregular      expenditure  expenditure
              (CCI no)                    reference year                                    random sample (3)                 audited (4) expenditure in declared     audited
                                                                                                                                          other          cumulatively cumulatively
                                                                                                                                          expenditure                 as a
                                                                                                                                          sample                      percentage of
                                                                                                                                                                      total
                                                                                                                                                                      expenditure
                                                                                                                                                                      declared
                                                                                                                                                                      cumulatively
                                                          1.                 2.             Amount              %             1.
     1. Amount of expenditure audited.
     2. Percentage of expenditure audited in relation to expenditure declared to the Commission in the reference year.
     3. Where the random sample covers more than one Fund or programme, the information is provided for the whole sample.
     4. Expenditure from complementary sample and expenditure for random sample not in reference year.
                                                                                                         —
 ---pagebreak--- L 371/68         EN             Official Journal of the European Union                27.12.2006
 Annex VII: Model annual opinion under Article 62(1)(d)(ii) of Council Regulation (EC)
                 No 1083/2006 and Article 18 (2) of the present Regulation
To the European Commission, Directorate-General……
INTRODUCTION
I, the undersigned, representing the (name of body designated by Member State), have
examined the functioning of the management and control systems in the operational
programme (name of operational programme, CCI code number, period), in order to issue an
opinion on whether the systems functioned effectively so as to provide reasonable assurance
that statements of expenditure presented to the Commission are correct and, as a consequence,
reasonable assurance that the underlying transactions are legal and regular.
SCOPE OF THE EXAMINATION
The examination was carried out in accordance with the audit strategy in respect of this
programme during the period 1 July to 30 June (year) and reported in the attached annual
control report under point (d) (i) of Article 62 (1) of Council Regulation (EC) No 1083/2006.
Either
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:
(a)
(b)
(c), etc.
(Indicate any limitation on the scope of the examination, for example any systemic problems,
weaknesses in the management and control system, lack of supporting documentation, cases
under legal proceedings, etc., and estimate the amounts of expenditure and the Community
contribution affected. If the audit authority does not consider that the limitations have an
impact on the final expenditure declared, this should be stated.)
OPINION
Either
(Unqualified opinion)
Based on the examination referred to above, it is my opinion that, for the above-mentioned
period, the management and control system established for the programme … (name of
operational programme, CCI code number, period) complied with the applicable requirements
of Articles 58 to 62 of Council Regulation (EC) No 1083/2006 and Section 3 of Commission
Regulation (EC) No 1828/2006 and functioned effectively so as to provide reasonable
assurance that statements of expenditure presented to the Commission are correct and, as a
consequence, reasonable assurance that the underlying transactions are legal and regular.
 ---pagebreak--- 27.12.2006         EN                Official Journal of the European Union                         L 371/69
Or
(Qualified opinion)
Based on the examination referred to above, it is my opinion that, for the above-mentioned
period, the management and control systems established for the programme … (name of
operational programme, CCI code number, period) complied with the applicable requirements
of Articles 58 to 62 of Council Regulation (EC) No 1083/2006 and Section 3 of Commission
Regulation (EC) No 1828/2006 and functioned effectively so as to provide reasonable
assurance that statements of expenditure presented to the Commission are correct and, as a
consequence, reasonable assurance that the underlying transactions are legal and regular,
except in the following respects: 37.
My reasons for considering that this (these) aspect(s) of the systems did not comply with the
requirements and/or did not operate in such a way as to give a reasonable assurance on the
correctness of the statements of expenditure presented to the Commission are as follows…38.
I estimate the impact of the qualification(s) to be … of the total expenditure declared. The
Community contribution affected is thus…..
Or
(Adverse opinion)
Based on the examination referred to above, it is my opinion that, for the above-mentioned
period, the management and control system established for the programme … (name of
operational programme, CCI code number, period) did not comply with the requirements of
Articles 58 to 62 of Council Regulation (EC) No 1083/2006 and Section 3 of Commission
Regulation (EC) No 1828/2006 and did not function effectively so as to provide reasonable
assurance that statements of expenditure presented to the Commission are correct and, as a
consequence, does not provide reasonable assurance that the underlying transactions are legal
and regular.
This adverse opinion is based on….: 39
Date                         Signature
                                                        —
37
        Indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements
        and/or did not operate effectively.
38
        Indicate for each body and each aspect of the system the reasons for the qualification.
39
        Indicate for each body and each aspect the reasons for the adverse opinion.
 ---pagebreak--- L 371/70           EN               Official Journal of the European Union               27.12.2006
      Annex VIII: Model final control report and closure declaration for operational
   programmes under Article 62 (1) (e) of Council Regulation (EC) No 1083/2006 and
                               Article 18(3) of the present Regulation
.
                                 Part A: Model final control report
1.      INTRODUCTION
– Indication of the responsible audit authority and other bodies that have been involved in
   preparing the report.
– Indication of the last reference period from which the random sample was drawn.
– Identification of the operational programme(s) covered by the report and its/their managing
   and certifying authorities, where applicable, broken down by Fund and programme.
– Description of the steps taken to prepare the report.
2.      CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT
STRATEGY40
– Indication of any significant changes in the management and control systems notified to
   the audit authority as compared with the description provided under Article 71(1) of
   Regulation (EC) No 1083/2006, and of the dates from which the changes apply.
– Indication of any changes that have been made to the audit strategy and reasons for such
   changes
3.      SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 62 (1) (A) AND (B)
OF REGULATION (EC) NO 1083/2006 AND ARTICLE 17 OF THE PRESENT
REGULATION
For systems audits:
– Indication of the bodies that have carried out systems audits, including the audit authority
   itself.
– Summary list of audits carried out: bodies audited and year of audit.
– Description of the basis for selection of audits in the context of the audit strategy41.
– Description of the principal findings and the conclusions drawn from the audit work for the
   management and control systems and their functioning, including the sufficiency of
   management checks, certification procedures and the audit trail, adequate separation of
   functions and compliance with Community requirements and policies42.
40
        For changes not indicated in earlier annual control reports.
41
        For audits not covered by earlier annual control reports.
42
        For audits not covered by earlier annual control reports.
 ---pagebreak--- 27.12.2006         EN               Official Journal of the European Union              L 371/71
– Indication of whether any problems identified were considered to be of a systemic
   character, and the measures taken, including a quantification of the irregular expenditure
   and any related financial corrections43.
For audits of operations:
– Indication of the bodies that carried out the sample audits, including the audit authority
   itself.
– Description of the basis for selection of the sample(s).
– Indication of the materiality level and, in the case of statistical sampling, the confidence
   level applied and the interval, if applicable.
– Description of the principal results of the audits, indicating in particular the amount of
   irregular expenditure and the error rate resulting from the random sample audited44.
– Indication of the conclusions drawn from the results of the audits with regard to the
   effectiveness of the management and control system.
– Information on the follow-up of irregularities, including revision of previously reported
   error rates.
– Indication of whether any problems identified were considered to be systemic in nature,
   and the measures taken, including a quantification of the irregular expenditure and any
   related financial corrections45.
4.      FOLLOW-UP OF AUDIT ACTIVITY
– Information on the follow-up of the results of systems audits and audits of operations.
5.      ADDITIONAL WORK UNDERTAKEN                                 BY     AUDIT AUTHORITY    IN
PREPARING ITS CLOSURE DECLARATION
– Summary of audits of the closure procedure of the managing and certifying authorities and
   intermediate bodies.
– Summary of the results of the examination of the debtors’ ledger kept under Article 61 (f)
   of Regulation (EC) No 1083/2006.
– Summary of the results of the re-performance of controls on the accuracy of the amounts
   declared in relation to supporting documents.
– Summary of the results of examination of reports of other national or Community audit
   bodies (specify, by category, which reports have been received and examined).
– Summary of the results of examination of information relating to follow-up of audit
   findings and reported irregularities.
43
        For audits not covered by earlier annual control reports.
44
        For audits not covered by earlier annual control reports.
45
        For audits not covered by earlier annual control reports.
 ---pagebreak--- L 371/72           EN             Official Journal of the European Union                      27.12.2006
– Summary of the results of examination of additional work carried out by managing and
   certifying authorities to enable an unqualified opinion to be provided.
– Other.
6.      LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT
AUTHORITY
– Details of any factors that have limited the scope of the examination by the audit authority
   should be reported46.
– Estimated amounts of expenditure and the Community contribution that are affected must
   be stated.
7.      REPORTED IRREGULARITIES
– Confirmation that the procedure for reporting and following up irregularities, including the
   treatment of systemic problems, has been carried out in accordance with regulatory
   requirements.
– Confirmation of the accuracy of the information given in the final implementation report
   on the irregularities reported under Article 70 (1) (b) of Regulation (EC) No 1083/2006.
– A list of cases of irregularity regarded as systemic and the amounts of expenditure
   affected.
8.      OTHER INFORMATION (IF APPLICABLE)
46
        Examples of such matters include systemic problems, weaknesses in management and control systems,
        lack of supporting documents, and cases under legal proceedings.
 ---pagebreak---      27.12.2006         EN                                                     Official Journal of the European Union                                                                      L 371/73
     9.       TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
Fund          Reference        Programme               Expenditure declared Expenditure       in  Amount         and   Other      expenditure Amount of irregular  Total      expenditure Total expenditure
                                                       in reference year    reference       year  percentage   (error audited (4)             expenditure in other declared cumulatively  audited
              (CCI no)                                                      audited    for   the  rate) of irregular                          expenditure sample                          cumulatively as a
                                                                            random sample         expenditure      in                                                                     percentage     of
                                                                                                  random sample (3)                                                                       total expenditure
                                                                                                                                                                                          declared
                                                                                                                                                                                          cumulatively
                                                                            1.           2.       Amount      %       1.
     1. amount of expenditure audited.
     2. percentage of expenditure audited in relation to expenditure declared to the Commission in the reference year.
     3. where the random sample covers more than one Fund or programme, the information is provided for the whole sample.
     4. expenditure from complementary sample and expenditure for random sample not in reference year.
     .
 ---pagebreak--- L 371/74         EN              Official Journal of the European Union                27.12.2006
                                  Part B: Closure declaration
To the European Commission, Directorate-General
1.       INTRODUCTION
I, the undersigned, representing the (name of the body designated by Member State), have for
the operational programme … (name of the operational programme, CCI code number,
period) examined the results of the audit work carried out on this programme by or under the
responsibility of the audit authority in accordance with the audit strategy [and have carried out
the additional work I judged necessary]. The results of the examination and any additional
work I have performed are summarised in the attached final control report (which also
contains the information required by the annual control report for the period 1 January 2015 to
31 December 2016). I have planned and performed this work with a view to obtaining a
reasonable assurance as to whether the payment application for the final balance of the
Community contribution to the operational programme is correct and valid and the underlying
transactions covered by the final statement of expenditure are legal and regular.
2.       SCOPE OF THE EXAMINATION
The examination was carried out in accordance with the audit strategy in respect of this
programme and reported in the attached final control report under point (e) of Article 62 (1)
of Council Regulation (EC) No 1083/2006.
Either
There were no limitations on the scope of the examination.
Or
The scope of the examination was limited by the following factors:
(a)
(b)
(c), etc.
(Indicate any limitation on the scope of the examination, for example any systemic problems,
weaknesses in the management and control system, lack of supporting documentation, cases
under legal proceedings, etc., and estimate the amounts of expenditure and the Community
contribution affected. If the audit authority does not consider that the limitations have an
impact on the final expenditure declared, this should be stated.)
3.       IRREGULARITIES AND ERROR RATES
Either
The cases of irregularity and error rates found in the audit work are not such as to preclude an
unqualified opinion given the satisfactory way they have been dealt with by the managing
authority and the trend in the level of their occurrence over time.
Or
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                     L 371/75
The cases of irregularity and error rates found in the audit work and the way they have been
dealt with by the managing authority are such as to preclude an unqualified opinion. A list of
these cases is provided in the final control report, together with an indication of their possible
systemic character and the scale of the problem. The amounts of total declared expenditure
and public contribution that could be affected are... respectively. As a consequence, the
corresponding Community contribution that could be affected is… .
4.       OPINION
Either
(Unqualified opinion)
If there were no limitations on the scope of the examination and the cases of irregularity and
error rates and the way they have been dealt with by the managing authority do not preclude
an unqualified opinion:
Based on the examination referred to above, it is my opinion that the final statement of
expenditure presents fairly, in all material respects, the expenditure paid under the operational
programme, that the application for payment of the final balance of the Community
contribution to this programme is valid and that the underlying transactions covered by the
final statement of expenditure are legal and regular.
Or
(Qualified opinion)
If there were limitations on the scope of the examination and/or the cases of irregularity and
error rates and the way they have been dealt with by the managing authority call for a
qualified opinion but do not justify an unfavourable opinion for all the expenditure
concerned:
Based on the examination referred to above, it is my opinion that the final statement of
expenditure presents fairly, in all material respects, the expenditure paid under the operational
programme, that the application for payment of the final balance of the Community
contribution to this programme is valid and that the underlying transactions covered by the
final statement of expenditure are legal and regular, except with regard to the matters referred
to at point 2 and/or to the observations at point 3 regarding the error rates and cases of
irregularity and the way they have been dealt with by the managing authority, the impact of
which is quantified above. I estimate the impact of these qualifications to be … of the total
expenditure declared. The Community contribution affected is thus…..
Or
(Adverse opinion)
If there were major limitations on the scope of the examination error rates and cases of
irregularity and the way they have been dealt with by the managing authority such that no
conclusion can be reached on the reliability of the final statement of expenditure without
considerable further work:
Based on the examination referred to above, and in particular in view of the matters referred
to at point 2 and/or the error rates and cases of irregularity and the fact that they have not been
 ---pagebreak--- L 371/76         EN              Official Journal of the European Union                27.12.2006
dealt with satisfactorily by the managing authority as reported at point 3, it is my opinion that
the final statement of expenditure does not present fairly, in all material respects, the
expenditure paid under the operational programme, that, as a consequence, the application for
payment of the final balance of the Community contribution to this programme is not valid
and that the underlying transactions covered by the final statement of expenditure are not
legal and regular.
Date    Signature
                                                    —
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                 L 371/77
  Annex IX: Model declaration for the partial closure of operational programmes under
                                           Article 18 (5)
To the European Commission, Directorate-General ….
The managing authority for the programme ... (name of operational programme, CCI code
number, period) has submitted a statement of expenditure relating to operations [completed as
at … (date up to which operations were completed) / completed between … and … (dates
between which operations were completed)] and is applying for partial closure of the
programme under Article 88 (2) (b) of Regulation (EC) No 1083/2006 for these operations.
I, the undersigned, representing the (name of body designated by the Member State) have
examined the results of the audit work carried out on this programme as set out in the annual
control reports and annual opinions issued under Articles 62 (1) (d) (i) and (ii) of Council
Regulation (EC) No 1083/2006 for the year/years …,
- I have planned and performed this work with a view to obtaining a reasonable assurance as
to whether the statement of expenditure concerned is correct and valid and the underlying
transactions covered by the statement of expenditure are legal and regular.
Opinion
Based on the examination referred to above, it is my opinion that the statement of expenditure
on completed operations submitted by the managing authority for the programme … (name of
operational programme, CCI code number, period) for the purpose of partial closure of the
programme in respect of operations [completed as at … / completed between … and …]
presents fairly, in all material respects, the expenditure paid and that the underlying
transactions are legal and regular.
Date                      Signature
                                                   —
 ---pagebreak--- L 371/78        EN          Official Journal of the European Union            27.12.2006
     Annex X: Certificate and statement of expenditure and application for payment
See form attached.
                                               —
 ---pagebreak--- 27.12.2006        EN               Official Journal of the European Union                        L 371/79
     Annex XI: Annual statement on withdrawn and recovered amounts and pending
                                      recoveries (Article 20 (2))
1.      WITHDRAWALS AND RECOVERIES FOR THE YEAR 20.. DEDUCTED FROM
STATEMENTS OF EXPENDITURE
Priority                   Withdrawals                                         Recoveries
axis
           Total        Public      Co-          EU           Total       Public     Co-       EU
           expenditu    contributi  financing    contributi   expenditu   contributi financing contributi
           re       of  on          rate47       on           re      of  on         rate48    on
           beneficiar                                         beneficiar
           ies                                                ies
1
2
3
4
…
Total
.
47
        This co-financing rate and the method for its calculation are found in the financial table of the
        operational programme for the priority axis concerned.
48
        This co-financing rate and the method for its calculation are found in the financial table of the
        operational programme for the priority axis concerned.
 ---pagebreak--- L 371/80          EN               Official Journal of the European Union                      27.12.2006
2.      PENDING RECOVERIES AS AT 31.12. 20..
Priority axis     Year of launch of Public                           Co-financing   EU contribution
                  recovery                   contribution to be rate49              to be recovered
                  proceedings                recovered
1                 2007
                  2008
                  …
2                 2007
                  2008
                  …
3                 2007
                  2008
Sub-totals        2007
                  2008
                  …
Grand total
.
49
        This co-financing rate and the method for its calculation are found in the financial table of the
        operational programme for the priority axis concerned.
 ---pagebreak--- 27.12.2006      EN          Official Journal of the European Union      L 371/81
               Annex XII: Description of management and control systems
See form attached.
                                               —
 ---pagebreak--- L 371/82           EN               Official Journal of the European Union                           27.12.2006
    Annex XIII: Model opinion issued under Article 71 (2) of Council Regulation (EC)
        No 1083/2006 and Article 25 of the present Regulation on the compliance of
                                  management and control systems
To the European Commission, Directorate-General……
INTRODUCTION
I, the undersigned, representing (name of audit authority or the operationally independent
body designated by the Member State under Article 71 (3) of Council Regulation (EC) No
1083/2006) as the body responsible for drawing up a report setting out the results of an
assessment of the management and control systems established for the programme … (name
of operational programme(s), CCI code number (s), period50) and for giving an opinion on
their compliance with Articles 58 to 62 of Regulation (EC) No 1083/2006, have carried out an
examination in accordance with Article 25 of Commission Regulation (EC) No 1828/2006.
SCOPE OF THE EXAMINATION
The examination was based on the description of the management and control systems
received on dd/mm/yyyy from (name of body or bodies submitting the description). In
addition, we have examined further information concerning … (subjects) and interviewed
staff of … (bodies whose staff were interviewed).
The examination covered the managing, certifying and audit authorities, the body designated
to receive the payments made by the Commission and to make the payments to beneficiaries
and the following intermediate bodies (list……..…).
OPINION51
Either
(Unqualified opinion)
On the basis of the examination referred to above, it is my opinion that the management and
control systems established for the programme(s) … (name of operational programme(s), CCI
code number(s), period) comply with the requirements of Articles 58 to 62 of Council
Regulation (EC) No 1083/2006 and Section 3 of Commission Regulation (EC) No 1828/2006.
Or
(Qualified opinion)
On the basis of the examination referred to above, it is my opinion that the management and
control systems for the programme(s) … (name of operational programme(s), CCI code
number(s), period) comply with the requirements of Articles 58 to 62 of Council Regulation
50
         Where a common system applies to two or more operational programmes, a description of the common
         system may be accompanied by a single report and opinion.
51
         Where the opinion is issued by the audit authority, the latter should provide a separate "Declaration of
         Competence and Operational Independence" on its own functions under Article 62 of Council
         Regulation (EC) No 1083/2006.
 ---pagebreak--- 27.12.2006         EN                Official Journal of the European Union                    L 371/83
(EC) No 1083/2003 and Section 3 of Commission Regulation (EC) No 1828/2006, except in
the following respects …..52.
My reasons for considering that this/these aspect(s) of the systems do(es) not comply with the
requirements and my assessment of the seriousness are as follows53:
Or
(Adverse opinion)
On the basis of the examination referred to above, it is my opinion that the management and
control systems for the programme(s) … (name of operational programme(s), CCI code
number(s), period) do not comply with the requirements of Articles 58 to 62 of Council
Regulation (EC) No 1083/2006 and Section 3 of Commission Regulation (EC) No 1828/2006.
This adverse opinion is based on….54
Date                         Signature
                                                        —
52
        Indicate the body or bodies and the aspects of their systems that appear not to comply with the
        requirements.
53
        Indicate the reason(s) for the reservations entered for each body and on each aspect
54
        Indicate the reason(s) for the adverse opinion for each body and on each aspect
 ---pagebreak--- L 371/84        EN        Official Journal of the European Union            27.12.2006
            Annex XIV: Model Statement of expenditure for a partial closure
See form attached.
                                             —
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                  L 371/85
   Annex XV: Financial table for the National Strategic Reference Framework (NSRF) -
           indicative annual allocation by Fund and operational programme (OP)
 N.B.: Article 27 (4) (e) and Article 28 (3) (b) of the Regulation (EC) No 1083/2006 (in EUR)
CONVERGENCE                                            Community participation
         OP                Fund       Total   2007 2008 2009 2010 2011 2012 2013
                    ERDF and CF
         OP1              ERDF
         OP2            ERDF+CF
                          ERDF
                            CF
         OP3            ERDF+CF
                          ERDF
                            CF
         OP…        …
                    ESF
         OP4               ESF
         OP5               ESF
         OP6               ESF
        OP…                ESF
TOTAL all Funds
NSRF 2007 - 2013
Total ERDF
Total CF
Total ESF
EAFRD
  EFF
.
 ---pagebreak--- L 371/86         EN          Official Journal of the European Union           27.12.2006
.
COMPETITIVENESS / EMPLOYMENT                        Community participation
         OP             Fund       Total   2007 2008 2009 2010 2011 2012 2013
                   ERDF
        OP1             ERDF
         OP2            ERDF
                        ERDF
         OP3            ERDF
                        ERDF
        OP…               …
                   ESF
        OP4        ESF
        OP5              ESF
        OP6              ESF
        OP…              ESF
TOTAL all Funds
  NSRF 2007 – 2013
Total ERDF
Total ESF
 ---pagebreak--- 27.12.2006             EN                Official Journal of the European Union                           L 371/87
                      Annex XVI: Financing plans for the operational programme
1.         FINANCING PLAN OF THE OPERATIONAL PROGRAMME GIVING THE
ANNUAL COMMITMENT OF EACH FUND IN THE OPERATIONAL PROGRAMME
Operational programme reference (CCI number):
Year by source for the programme, in EUR55:
                                Structural Funding         Cohesion Fund                     Total
                                  (ERDF or ESF)
                                        (1)                      (2)                     (3) = (1)+(2)
 2007
 In       Regions      without
 transitional support
 In Regions with transitional
 support
 Total 2007
 2008
 In       Regions      without
 transitional support
 In Regions with transitional
 support
 Total 2008
 2009
 In       Regions      without
 transitional support
 In Regions with transitional
 support
 Total 2009
 2010
 In       Regions      without
 transitional support
 In Regions with transitional
 support
 Total 2010
 2011
 In       Regions      without
 transitional support
55
           In case of multi-objective operational programmes, the annual financing plan shall also be broken down
           by objective.
 ---pagebreak--- L 371/88              EN      Official Journal of the European Union 27.12.2006
 In Regions with transitional
 support
 Total 2011
 2012
 In       Regions     without
 transitional support
 In Regions with transitional
 support
 Total 2012
 2013
 In       Regions     without
 transitional support
 In Regions with transitional
 support
 Total 2013
 Total in Regions without
 transitional support (2007-
 2013)
 Total in Regions with
 transitional support (2007-
 2013)
 Grand Total 2007-2013
 ---pagebreak--- 27.12.2006             EN                  Official Journal of the European Union                                L 371/89
2.          FINANCIAL PLAN OF THE OPERATIONAL PROGRAMME GIVING, FOR THE
WHOLE PROGRAMMING PERIOD, THE AMOUNT OF THE TOTAL FINANCIAL
ALLOCATION OF EACH FUND IN THE OPERATIONAL PROGRAMME, THE
NATIONAL CONTERPART AND THE RATE OF REIMBURSEMENT BY PRIORITY
AXIS.
Operational programme reference (CCI number):
Priority axes by source of funding (in EUR)
                        Community     National      Indicative breakdown of   Total funding (e) Co-financing     For information
                         Funding     counterpart     the national counterpart = (a)+(b)          rate (f)1 =
                                                                                                   (a)/(e)
                                     (b) (= (c) +    National       National                                 EIB contri-   Other
                           (a)           (d))          Public        private                                   butions     funding57
                                                      funding       funding56
                                                        (c)            (d)
Priority Axis 1
Specify the Fund
and the basis for
calculating      the
Community
contribution (total
or public)58
Priority Axis 2
Specify the Fund
and the basis for
calculating      the
Community
contribution (total
or public)
Priority Axis …
Specify the Fund
and the basis for
calculating      the
Community
contribution (total
or public)
Total
1
   This rate may be rounded to the nearest whole number in the table. The precise rate used to
reimburse payments is the ratio (f).
                                                                 —
56
            To be completed only when priority axes are expressed in total costs.
57
            Including national private funding when priority axes are expressed in public costs.
58
            In case of pluri-objective operational programmes, indicate in addition the objective.
 ---pagebreak--- L 371/90        EN          Official Journal of the European Union     27.12.2006
                   Annex XVII: Forecast of likely payment applications
See form attached.
                                               —
 ---pagebreak--- 27.12.2006      EN     Official Journal of the European Union L 371/91
                   Annex XVIII: Annual and final reporting
See form attached.
                                          —
 ---pagebreak--- L 371/92             EN                                                Official Journal of the European Union                                               27.12.2006
                          Annex XIX: Verification of Additionality For 2007-2013 Convergence Objective – Ex Ante Verification
.
        Summary financial table of public or other equivalent structural expenditure in Convergence Objective regions (in EUR millions, 2006 prices)*
                                           Annual average forecast in 2007-2013 NSRF (ex ante)                             Actual annual average 2000-05**
                                                                                                                                  Community
                                                                  National                                                          Support
                                                  Of which        Strategic                                          Of which     Framework
                                                                                   Outside                                                          Outside
                                         Total     public        Reference                      Total       Total     public     (CSF) / Single                 Total
                                                                                   NSRF                                                            CSF/SPD
                                                 companies       Framework                                          companies    Programming
                                                                   (NSRF)                                                          Document
                                                                                                                                     (SPD)
                                        Nat. +
                                                                                                          Nat. + EU Nat. + EU     EU       Nat        Nat.      Nat.
                                          EU     Nat. + EU      EU       Nat.       Nat.         Nat.
                                          2=                                                      7=          8                                             13=11+12=8-
                    1                                 3          4         5          6                                 9         10       11          12
                                        4+5+6                                                  5+6=2-4   =10+11+12                                               10
   Basic infrastructure
  Transport
  Telecommunications & information
  society
  Energy
  Environment & water
  Health
  Human Resources
  Education
  Training
  RTD
  Productive environment
  Industry
  Services
  Tourism
  Others
  Total
  * For Member States whose currency is not the euro, the annual average exchange rate of 2005 is to be used.
  ** 2004-2005 for the 10 Member States who acceded in 2004, plus Romania and Bulgaria.
 ---pagebreak--- 27.12.2006          EN              Official Journal of the European Union               L 371/93
                     Annex XX: Major project structured data to be encoded
.
                                                                           Productive
                                                          Infrastructure
                                                                           investment
  Major project key details                                 application                Type of data
                                                                           application
                                                               form
                                                                               form
  Project name                                                 B.1.1           B.1.1       text
  Name of company                                               Na             B.1.2       text
  SME                                                           Na             B.1.3      Y/N
  Turnover                                                      Na             B.1.4         €
  Total number of persons employed                              Na             B.1.5     number
  Group structure (shareholding)                                Na             B.1.6      Y/N
  Priority theme dimension                                     B.2.1           B.2.1     Code(s)
  Form of finance dimension                                    B.2.2           B.2.2      Code
  Territorial dimension                                        B.2.3           B.2.3      Code
  Economic activity dimension                                  B.2.4           B.2.4     Code(s)
  NACE code                                                   B.2.4.1         B.2.4.1    Code(s)
  Nature of the investment                                      Na            B.2.4.2     Code
  Product concerned                                             Na            B.2.4.3    Code(s)
  Location dimension                                           B.2.5           B.2.5     Code(s)
  Fund                                                         B.3.4           B.3.4    ERDF/CF
  Priority Axis                                                B.3.5           B.3.5      Text
  PPP                                                         B.4.2.d           na        Y/N
  Construction phase - start date                             D.1.8A         D.1.5A       date
  Construction phase - completion date                        D.1.8B          D.1.5B      date
  Reference period                                            E.1.2.1         E.1.2.1     years
  Financial discount rate                                     E.1.2.2         E.1.2.2       %
  Total investment cost                                       E.1.2.3         E.1.2.3        €
  Total investment cost (present value)                       E.1.2.4            na          €
  Residual value                                              E.1.2.5            na          €
  Residual value (present value)                              E.1.2.6            na          €
  Revenues (present value)                                    E.1.2.7            na          €
  Operating cost (present value)                              E.1.2.8            na          €
  Net revenue (present value)                                 E.1.2.9            na          €
  Eligible expenditure (present value)                       E.1.2.10            na          €
  Estimated rate of capacity utilisation                        Na            E.1.2.4       %
  Estimated rate of capacity utilisation for break-
  even                                                          Na            E.1.2.5       %
  Estimated increase in annual turnover                         Na            E.1.2.6        €
  Turnover per person employed (in €)                           Na            E.1.2.7        €
  % change in Turnover per person employed                      Na            E.1.2.8       %
  Financial rate of return (without Community
  grant)                                                     E.1.3.1A       E.1.3.1A        %
  Financial rate of return (with Community grant)            E.1.3.1B        E.1.3.1B       %
  Financial net present value (without Community             E.1.3.2A       E.1.3.2A         €
 ---pagebreak--- L 371/94           EN             Official Journal of the European Union                27.12.2006
 grant)
 Financial net present value (with Community
 grant)                                                    E.1.3.2B       E.1.3.2B            €
 Eligible costs                                            H.1.12C        H.1.10C            €
 Decision amount                                             H.2.3          H.2.1             €
 Community grant                                             H.2.5          H.2.3            €
 Economic costs and benefits                                 E.2.2          E.2.2          text/€
 Social discount rate                                       E.2.3.1        E.2.3.1           %
 Economic rate of return                                    E.2.3.2        E.2.3.2           %
 Economic net present value                                 E.2.3.3        E.2.3.3            €
 Benefit/Cost ratio                                         E.2.3.4        E.2.3.4        number
 Number of jobs directly created during
 implementation phase                                      E.2.4.1A      E.2.4 a) 1A      number
 Average duration of jobs directly created during
 implementation phase                                      E.2.4.1B      E.2.4 a) 1B      months
 Number of jobs directly created during
 operational phase                                         E.2.4.2A      E.2.4 a) 2A      number
 Average duration of jobs directly created during
 operational phase                                         E.2.4.2B      E.2.4 a) 2B      months
 Number of jobs indirectly created during
 implementation phase                                         na         E.2.4 a) 3A      number
 Average duration of jobs indirectly created –
 during implementation phase                                  na         E.2.4 a)3B       months
 Number of jobs indirectly created during
 operational phase                                            na         E.2.4 a)4A       number
 Average duration of jobs indirectly created
 during operational phase                                     na         E.2.4 a)4B       months
 Number of jobs safeguarded                                   na          E.2.4 b)        number
 Inter regional employment impact                             na          E.2.4 c)     neg/neut/pos
 Critical variables                                          E.3.2          E.3.2           text
 EIA class of development                                   F.3.2.1        F.3.2.1   I/II/not covered
 EIA carried out if class II                                F.3.2.3        F.3.2.3          Y/N
 Negative effect on NATURA 2000 sites                        F.4.1          F.4.1           Y/N
 % of cost for compensate negative
 environmental impacts                                        F.6            F.6             %
 Other Community sources (EIB / EIF)                         I.1.3          I.1.3           Y/N
 Legal procedure for compliance with
 Community legislation                                        I.2            I.2            Y/N
 Involvement of JASPERS                                      I.4.1          I.4.1           Y/N
 Previous history        of  the   recovery      of           na             I.5            Y/N
 assistance
 ---pagebreak--- 27.12.2006      EN          Official Journal of the European Union              L 371/95
Annex XXI: Major project request for confirmation of assistance under Articles 39 to 41
  of Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion
                           Fund - infrastructure investment
See form attached.
                                               —
 ---pagebreak--- L 371/96        EN         Official Journal of the European Union             27.12.2006
 Annex XXII: Major project request for confirmation of assistance under Articles 39 to
41 of Regulation (EC) No 1083/2006 - European Regional Development Fund / Cohesion
                            Fund - productive investment
See form attached.
                                              —
 ---pagebreak--- 27.12.2006        EN            Official Journal of the European Union            L 371/97
              Annex XXIII : Data on participants in ESF operations by priority
NUMBER OF PARTICIPANTS PER YEAR
(people entering, those leaving, carry-over from one year to the next)
BREAKDOWN OF PARTICIPANTS BY GENDER
BREAKDOWN OF PARTICIPANTS ACCORDING TO STATUS IN THE LABOUR
MARKET
–        employed (total number of employed, including self-employed)
–        self-employed
–        unemployed (total number of unemployed including long-term unemployed)
–        long-term unemployed
–        inactive persons (total number of inactive persons, including those in education,
training or retirement, those having given up business, the permanently disabled, those
fulfilling domestic tasks or other)
–        inactive persons in education or training
BREAKDOWN OF PARTICIPANTS BY AGE
–        young people (15-24 years)
–        older workers (55-64 years)
BREAKDOWN OF PARTICIPANTS BY VULNERABLE GROUPS, IN ACCORDANCE
WITH NATIONAL RULES
–        minorities
–        migrants
–        disabled
–        other disadvantaged people
BREAKDOWN OF PARTICIPANTS BY EDUCATIONAL ATTAINMENT
–        Primary or lower secondary education (ISCED 1 and 2)
–        Upper secondary education (ISCED 3)
–        Post-secondary non-tertiary education (ISCED 4)
– Tertiary education (ISCED 5 and 6)
                                                   —
 ---pagebreak--- L 371/98              EN                   Official Journal of the European Union                       27.12.2006
                                                               ANNEX X
     CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR
                                                    INTERIM PAYMENT
                                                      EUROPEAN COMMISSION
                                         . . . . . . . . . . . . . . . Fund or Funds concerned
                            Certificate and statement of expenditure and payment application
        ___________________________________________________________________________________________________
Name of operational programme
Commission Decision                                        of
Commission reference (CCI) No:
National reference (if any)
        ___________________________________________________________________________________________________
 ---pagebreak--- 27.12.2006              EN                       Official Journal of the European Union                                             L 371/99
                                                               CERTIFICATE
I, the undersigned,
representing the certifying authority designated by (1)
hereby certify that all expenditure included in the attached statement complies with the criteria for eligibility of expenditure set out in
Article 56 of Regulation (EC) No 1083/2006 and has been paid by the beneficiaries on the implementation of the operations selected under
the operational programme in accordance with the conditions for granting of public contributions under Article 78(1) of Regulation (EC)
No 1083/2006
  after(2)                                                     20…          and amounts to:        euro3
                                                                                               (exact figure to two decimal places)
The attached statement of expenditure, broken down by priority, is based on accounts provisionally closed on
                                                               20…
and forms an integral part of this certificate
I also certify that operations are progressing in pursuance with the objectives laid down in the Decision and in accordance with Regulation
(EC) No 1083/2006, and in particular that:
              (1)     the expenditure declared complies with the applicable Community and national rules and has been
                      paid in respect of operations selected for funding in accordance with the criteria applicable to the
                      operational programme and the applicable Community and national rules, in particular:
                                                    •    State aid rules;
                                                    •    Public procurement rules;
                                                    •    Rules on the justification of advances in the framework of state aid
                                                         under Article 87 of the Treaty by expenditure paid out by the
                                                         beneficiary within a three years deadline;
                                                    •    no declaration of expenditure concerning major projects which have not
                                                         yet been approved by the Commission;
              (2)     the statement of expenditure is accurate, results from reliable accounting systems and is based on
                      verifiable supporting documents;
              (3)     the underlying transactions are lawful and comply with the rules and the procedures have been
                      followed satisfactorily;
              (4)     the statement of expenditure and the payment application take account, where applicable, of any
                      amounts recovered and of any interest received, and of revenue accruing from operations financed
                      under the operational programme;
               (5)    the breakdown of the underlying operations is recorded on computer files and is available to the
                      relevant Commission departments on request.
(1)         Indicate the administrative instrument of designation in accordance with Article 59 of
Regulation (EC) No 1083/2006 with any references and the date.
(2)         Reference date according to the Decision.
(3)         total amount of eligible expenditure paid by beneficiaries.
 ---pagebreak--- L 371/100           EN                    Official Journal of the European Union                               27.12.2006
In accordance with Article 90 of Regulation (EC) No 1083/2006, the supporting documents are and will continue to be
available for at least three years following the closure of the operational programme by the Commission (without
prejudice to the special conditions laid down in Article 100 (1) of that Regulation)
 Date                                           20…
                                                                 Name in capitals, stamp, position and signature
                                                                          of competent authority
 ---pagebreak--- 27.12.2006            EN                                                  Official Journal of the European Union                                              L 371/101
                                                                Statement of expenditure by priority axis: Interim payment
Operational Programme reference (CCI No):
Name of programme:
Date of provisional closure of accounts:                   Date of sending to the Commission:
Total certified eligible expenditure paid:
                               Priority Axis                                 Basis for                                       2007-2015
                                                                            calculating
                                                                           Community           Total amount of eligible expenditure paid Corresponding public
                                                                            contributio                   by beneficiaries                    contribution
                                                                           n (public or
                                                                               total)4
                             Priority Axis 1
    Priority Axis 1: Total
    Priority Axis 1: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of first partial
    closure)
    Priority Axis 1: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of second partial
    closure)
                             Priority Axis 2
    Priority Axis 2: Total
    Priority Axis 2: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of first partial
    closure)
    Priority Axis 2: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of second partial
    closure)
4
  This co-financing rate and the method for its calculation are found in the financial table of the operational programme for the priority axis concerned.
 ---pagebreak--- L 371/102             EN                                                 Official Journal of the European Union                                27.12.2006
                              Priority Axis 3
    Priority Axis 3: Total
    Priority Axis 3: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of first partial
    closure)
    Priority Axis 3: Expenditure relating to operations which have
    been subject to partial closure at 31/12 (year of second partial
    closure)
    Total for regions not receiving transitional support
    Total for regions receiving transitional support
    Technical assistance: Total
    Technical assistance: Expenditure relating to operations which
    have been subject to partial closure at 31/12 (year of first
    partial closure)
    Technical assistance: Expenditure relating to operations which
    have been subject to partial closure at 31/12 (year of second
    partial closure)
    Total for regions without transitional support
    Total for regions with transitional support
    Total expenditure relating to operations which have been
    subject to partial closure5
    Grand total
    NB: If an operational programme is multi-objective or multi-Fund, the priority axis shall indicate the objective(s) and Fund(s) concerned.
5 Partial closure concerns operations completed as at 31 December of the year preceding the year of partial closure. The list of operations which
have been subject to partial closure is made available to the Commission upon request.
 ---pagebreak--- 27.12.2006          EN                                              Official Journal of the European Union                            L 371/103
Breakdown by year of the total certified eligible expenditure6
                                                               Amounts of expenditure (in euros)
Grand total 2007-2015
2007
2008
2009
2010
2011
2012
2013
2014
2015
6 By year: the breakdown mentioned in this table shall correspond to the payments made by the beneficiaries in the year concerned. Where it is
not possible to establish this breakdown precisely, the best estimate of the breakdown should be given.
 ---pagebreak--- L 371/104            EN                 Official Journal of the European Union                          27.12.2006
                            APPLICATION FOR PAYMENT: Interim payment
Name of operational programme:
Operational programme reference (CCI) No:
Fund(s):
Pursuant to Article 61 of Regulation (EC) No 1083/2006, I, the undersigned (name in capitals,
stamp, position and signature of competent authority), hereby request that you pay by way of
intermediate payment the sum of:
In EUR                         Convergence                   European                     European territorial
                               Objective                     Competitiveness and Cooperation
                                                             Employment                   Objective
                                                             Objective
ERDF
ESF
Cohesion Fund
This application is admissible because:
                                                                               Delete as appropriate
      (a)       no more than the maximum amount of assistance from the
      Funds as laid down in the decision of the Commission approving the
      operational programme has been paid by the Commission during the
      whole period for each priority axis.
      (b)          the managing authority has sent the Commission the most     — has been forwarded by the managing
      recent annual implementation report in accordance with Article 67        authority within the time limit laid
      (1) and (3).                                                             down
                                                                               — is attached
                                                                               — is not due
      (c)           there is no reasoned opinion by the Commission in respect
      of an infringement under Article 226 of the Treaty, as regards the
      operation(s) for which the expenditure is declared in the application
      for payment.
 ---pagebreak--- 27.12.2006            EN              Official Journal of the European Union                                            L 371/105
The payment should be made by the Commission to the body designated by the Member State for the purposes of making payments
Designated body
Bank
Bank account No
Holder of account (where not the same
as the designated body)
Date                              20…
                                                                     Name in capitals, stamp, position and signature of
                                                                                     competent authority
 ---pagebreak--- L 371/106             EN                 Official Journal of the European Union                 27.12.2006
 CERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR
                                                     FINAL PAYMENT
                                                    EUROPEAN COMMISSION
                                       . . . . . . . . . . . . . . . Fund or Funds concerned
                          Certificate and statement of expenditure and payment application
    ___________________________________________________________________________________________________
Name of operational programme
Commission Decision                                            of
Commission reference (CCI) No:
National reference (if any)
    ___________________________________________________________________________________________________
 ---pagebreak--- 27.12.2006              EN                     Official Journal of the European Union                                        L 371/107
                                                            CERTIFICATE
I, the undersigned,
representing the certifying authority designated by (7)
hereby certify that all expenditure included in the attached statement complies with the criteria for eligibility of expenditure set out
in Article 56 of Regulation (EC) No 1083/2006 and has been paid by the beneficiaries on the implementation of the operations
selected under the operational programme in accordance with the conditions for granting of public contributions under Article 78(1)
of Regulation (EC) No 1083/2006
  after(8)                                                   20…          and amounts to:        euro9
                                                                                                (exact figure to two decimal places)
The attached statement of expenditure, broken down by priority, is based on accounts closed on
                                                                20…
and forms an integral part of this certificate
I also certify that operations have been carried out in pursuance of the objectives laid down in the Decision and in accordance with
Regulation (EC) No 1083/2006, and in particular that:
              (1)     the expenditure declared complies with the applicable Community and national rules and has
                      been paid in respect of operations selected for funding in accordance with the criteria
                      applicable to the operational programme and the applicable Community and national rules, in
                      particular:
                                                     •    State aid rules;
                                                     •    Public procurement rules;
                                                     •    Rules on the justification of advances in the framework of state
                                                          aid under Article 87 of the Treaty by expenditure paid out by the
                                                          beneficiary within a three years deadline;
                                                     •    no declaration of expenditure concerning major projects which
                                                          have not been approved by the Commission;
              (2)     the statement of expenditure is accurate, results from reliable accounting systems and is based
                      on verifiable supporting documents;
              (3)     the underlying transactions are lawful and comply with the rules and the procedures have been
                      followed satisfactorily;
              (4)     the statement of expenditure and the payment application take account, where applicable, of
                      any amounts recovered and of any interest received, and of revenue accruing from operations
                      financed under the operational programme;
               (5)    the breakdown of the underlying operations is recorded on computer files and is available to
                      the relevant Commission departments on request.
In accordance with Article 90 of Regulation (EC) No 1083/2006, the supporting documents are and will continue
to be available for at least three years following the closure of the operational programme by the Commission
(without prejudice to the special conditions laid down in Article 100 (1) of that Regulation)
(7)         Indicate the administrative instrument of designation in accordance with Article 59 of
Regulation (EC) No 1083/2006 with any references and the date.
(8)         Reference date according to the Decision.
9
            total amount of eligible expenditure paid by beneficiaries.
 ---pagebreak--- L 371/108 EN Official Journal of the European Union                           27.12.2006
 Date                  20…
                                       Name in capitals, stamp, position and signature
                                               of competent authority
 ---pagebreak--- 27.12.2006              EN                  Official Journal of the European Union                            L 371/109
                     Statement of expenditure by priority axis: payment of the balance
Operational Programme reference No (CCI No):
Name of programme:
Date of final closure of accounts:                  Date of submission to the Commission:
Total certified eligible expenditure paid:
                                                                            Basis for                  2007-2015
                                                                           calculating
                               Priority Axis                              Community
                                                                          contribution
                                                                            (public or
                                                                             total)10
                                                                                          Total amount           Correspond
                                                                                            of eligible          ing public
                                                                                           expenditure           contributio
                                                                                             paid by                  n
                                                                                          beneficiaries
                              Priority Axis 1
      Priority Axis 1: Total
      Priority Axis 1: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of first partial closure)
      Priority Axis 1: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of second partial closure)
                              Priority Axis 2
      Priority Axis 2: Total
      Priority Axis 2: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of first partial closure)
      Priority Axis 2: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of second partial closure)
                              Priority Axis 3
      Priority Axis 3: Total
      Priority Axis 3: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of first partial closure)
      Priority Axis 3: Expenditure relating to operations
      which have been subject to partial closure at 31/12 (year
      of second partial closure)
10
          This co-financing rate and the method for its calculation are found in the financial table of the
operational programme for the priority axis concerned.
 ---pagebreak--- L 371/110              EN                Official Journal of the European Union                                    27.12.2006
     Total for regions not receiving transitional support
     Total for regions receiving transitional support
     Technical assistance
     Technical assistance: Expenditure relating to operations
     which have been subject to partial closure at 31/12 (year
     of first partial closure)
     Technical assistance: Expenditure relating to operations
     which have been subject to partial closure at 31/12 (year
     of second partial closure)
     Total for regions without transitional support
     Total for regions with transitional support
     Total expenditure relating to operations which have been
     subject to partial closure11
     Expenditure in the scope of the ERDF in the grand total
     where an operational programme is co-financed by the
     ESF12
     Expenditure in the scope of the ESF in the grand total
     where an operational programme is co-financed by the
     ERDF
     Grand total
    NB: If an operational programme is multi-objective or multi-fund, the priority axis shall indicate the objective(s) and
    Fund(s) concerned
11       Partial closure concerns operations completed as at 31 December of the year preceding
the year of partial closure. The list of operations which have been subject to partial closure is
made available to the Commission upon request.
12       The field shall be completed according to whether the operational programme is co-
financed by the ERDF or by the ESF if use is made of the option under Article 34 (2) of
Regulation (EC) No 1083/2006.
 ---pagebreak--- 27.12.2006          EN                  Official Journal of the European Union                        L 371/111
    Breakdown by year of the total certified eligible expenditure13
                                                                    Amounts of expenditure (in euros)
    Grand total 2007-2015
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
13 By year: the breakdown mentioned in this table shall correspond to the payments paid by
the beneficiaries in the year concerned. Where it is not possible to establish this breakdown
precisely, the best estimate of the breakdown should be given.
 ---pagebreak--- L 371/112              EN                  Official Journal of the European Union                          27.12.2006
                        APPLICATION FOR PAYMENT: payment of the balance
Name of operational programme:
Operational programme reference (CCI) No:
Fund(s):
Pursuant to Article 61 of Regulation (EC) No 1083/2006, I, the undersigned (name in capitals,
stamp, position and signature of competent authority), hereby request that you pay by way of
final payment:
In EUR                           Convergence                     European                    European territorial
                                 Objective                       Competitiveness and Cooperation
                                                                 Employment                  Objective
                                                                 Objective
ERDF
ESF
Cohesion Fund
This application is admissible because:
                                                                                  Delete as appropriate
(a) the final implementation report for the operational programme in accordance   — has been forwarded by the managing
with Article 67                                                                   authority within the time limit laid
                                                                                  down
                                                                                  — is attached
(b) a closure declaration referred to in Article 62 (1)(e)                        — has been forwarded by the managing
                                                                                  authority within the time limit laid
                                                                                  down
                                                                                  — is attached
(c) there is no reasoned opinion by the Commission in respect of an infringement
under Article 226 of the Treaty, as regards the operation(s) for which the
expenditure is declared in the application for payment in question
 ---pagebreak--- 27.12.2006            EN              Official Journal of the European Union                                       L 371/113
The payment should be made by the Commission to the body designated by the Member State for the purposes of making
payments
Designated body
Bank
Bank account No
Holder of account (where not the same
as the designated body)
Date                              20…
                                                                Name in capitals, stamp, position and signature of
                                                                                competent authority
                                                         —
 ---pagebreak--- L 371/114         EN             Official Journal of the European Union               27.12.2006
                                            ANNEX XII
     DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS
Model description of management and control systems under Article 21
1.        GENERAL
     1.1.    Information submitted by:
                  • [Name of the] Member State:
                  • Title of the programme and CCI No:
                  •   Name of main contact point, including e-mail and fax: (body responsible
                      for coordination of descriptions)
     1.2.    The information provided describes the situation on: (dd/mm/yy)
     1.3.    System structure (general information and flowchart showing the organisational
             relationship between the bodies involved in the management and control system)
          1.3.1. Managing authority (Name, address and contact point in the managing
                  authority)
          1.3.2. Intermediate bodies (Name, address and contact points in the intermediate
                  bodies)
          1.3.3. Certifying authority (Name, address and contact point in the certifying
                  authority)
          1.3.4. The audit authority and audit bodies (Name, address and contact point in the
                  audit authority and other audit bodies)
     1.4.    Guidance provided to the managing and certifying authorities and
             intermediate bodies to ensure sound financial management of Structural
             Funds (date and reference)
2.   MANAGING AUTHORITY
     NB: This section should be completed separately for each managing authority.
     2.1.    Managing authority and its main functions
          2.1.1. The date and form of the formal designation authorising the managing
                  authority to carry out its functions
          2.1.2. Specification of the functions and tasks carried out directly by the managing
                  authority
          2.1.3. Functions formally delegated by the managing authority (functions,
                  intermediate bodies, form of delegation)
     2.2.    Organisation of the managing authority
          2.2.1. Organisation chart and specifications of the functions of the units (including
                  indicative number of posts allocated)
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          2.2.2. Written procedures prepared for use by staff of the managing authority
                 /intermediate bodies (date and reference)
          2.2.3. Description of procedures for selecting and approving operations and for
                 ensuring their compliance, for their whole implementation period, with
                 applicable Community and national rules (Article 60(a) of Regulation (EC)
                 No 1083/2006).
          2.2.4. Verification of operations (Article 60 (b) of Council Regulation (EC) No
                 1083/2006)
                 •   Description of the procedures for verification
                 •   Bodies carrying out such verifications
                 •   Written procedures (reference to manuals) issued for this work
          2.2.5. Processing of applications for reimbursement
                 •   Description of the procedures by which applications for reimbursement
                     are received, verified, and validated, and by which payments to
                     beneficiaries are authorised, executed and accounted for (including
                     flowchart indicating all bodies involved)
                 •   Bodies carrying out each step in the processing of the application for
                     reimbursement
                 •   Written procedures (reference to manuals) issued for this work
          2.2.6. Description of how information will be transmitted to the certifying authority
                 by the managing authority
          2.2.7. Eligibility rules laid down by the Member State and applicable to the
                 operational programme
     2.3.    In cases where the managing authority and the certifying authority are both
             designated in the same body, describe how separation of functions is ensured
     2.4.    Public Procurement, State Aid, Equal Opportunities and Environment rules
          2.4.1. Instructions and guidance issued on the applicable rules (date and reference)
          2.4.2. Measures foreseen to ensure that applicable rules are complied with, for
                 example, management checks, controls, audits
     2.5.    Audit Trail
          2.5.1. Description of how the requirements under Article 15 will be implemented for
                 the programme and/or for individual priorities
          2.5.2. Instructions given on retention of supporting documents by beneficiaries
                 (date and reference)
                 •   Indication of the retention period
                 •   Format in which the documents are to be held
      2.6. Irregularities and recoveries
          2.6.1. Instructions issued on reporting and correction of irregularities and
                 recording of debt and recoveries of undue payments (date and reference)
 ---pagebreak--- L 371/116        EN             Official Journal of the European Union                  27.12.2006
          2.6.2. Description of the procedure (including flowchart) to comply with the
                 obligation to report irregularities to the Commission in accordance with
                 Article 28.
3.   INTERMEDIATE BODIES
     NB: This section should be completed separately for each intermediate body. Indicate
     the authority which has delegated the function to the intermediate bodies.
     3.1. The intermediate body and its main functions
          3.1.1. Specification of the main functions and tasks of the intermediate bodies
     3.2.    Organisation of each intermediate body
          3.2.1. Organisation chart and specifications of the functions of the units (including
                 indicative number of posts allocated)
          3.2.2. Written procedures prepared for use by staff of the intermediate body (date
                 and reference)
          3.2.3. Description of procedures for selecting and approving operations (if not
                 described under 2.2.3)
          3.2.4. Verification of operations (Article 60 (b) of Council Regulation (EC) No
                 1083/2006) (if not described under 2.2.4)
          3.2.5. Description of procedures for processing of applications for reimbursement
                 (if not described under 2.2.5)
4.   CERTIFYING AUTHORITY
     4.1.   Certifying authority and its main functions
          4.1.1. The date and form of the formal designation authorising the certifying
                 authority to carry out its functions
          4.1.2. Specification of the functions carried out by the certifying authority
          4.1.3. Functions formally delegated by the certifying authority (functions,
                 intermediate bodies, form of delegation)
     4.2.    Organisation of the certifying authority
          4.2.1. Organisation chart and specification of the functions of the units (including
                 indicative number of posts allocated)
          4.2.2. Written procedures prepared for use by staff of the certifying authority (date
                 and reference)
     4.3.    Certification of statements of expenditure
          4.3.1. Description of the procedure by which statements of expenditure are drawn
                 up, certified and submitted to the Commission
          4.3.2. Description of the steps performed by the certifying authority to ensure
                 fulfilment of requirements under Article 61 of Council Regulation (EC)
                 No1083/2006
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                 L 371/117
          4.3.3. Arrangements for access of the certifying authority to the detailed
                 information on operations and verifications and audits held by the managing
                 authority, intermediate bodies and audit authority
     4.4.    Accounting system
          4.4.1. Description of the accounting system to be set up and used as a basis for
                 certification of expenditure to the Commission
                 •   Arrangements for forwarding aggregated data to the certifying authority
                     in case of decentralised system
                 •   The link between the accounting system and the information system to be
                     set up (point 6)
                 •   Identification of Structural Funds transactions in case of common system
                     with other Funds
          4.4.2. Level of detail of the accounting system:
                 •   Total expenditure by priority and by Fund
     4.5.    Recoveries
          4.5.1. Description of the system for ensuring the prompt recovery of Community
                 assistance
          4.5.2. Arrangements made to maintain a debtors’ ledger and to deduct amounts
                 recovered from expenditure to be declared
5.    AUDIT AUTHORITY AND AUDIT BODIES
     5.1.    Description of the main tasks and inter-relationships of the audit authority
             and audit bodies under the responsibility of the audit authority
     5.2.    Organisation of the audit authority and audit bodies under its responsibility
          5.2.1. Organisation charts (including the number of posts attributed)
          5.2.2. Arrangements for ensuring independence
          5.2.3. Required qualification or experience
          5.2.4. Description of procedures for monitoring the implementation                   of
                 recommendations and corrective measures resulting from audit reports
          5.2.5. Description of the procedures (where appropriate) for the supervision of the
                 work of other audit bodies under the responsibility of the audit authority
     5.3.    Annual control report and closure declaration
          5.3.1. Description of the procedures for preparation of the annual control report,
                 annual opinion and closure declaration
     5.4.    Designation of the coordinating audit body
           5.4.1. Description of the role of the coordinating audit body, if applicable
 ---pagebreak--- L 371/118      EN              Official Journal of the European Union            27.12.2006
6.   INFORMATION SYSTEM (Article 60 (c) of Council Regulation (EC) No 1083/2006)
     6.1. Description of the information system including flowchart (central or common
          network system or decentralised system with links between the systems)
          Indication as to whether the system is already operational to gather reliable
          financial and statistical information on implementation of the 2007-2013
          programmes
          If not, indication of the date when it will be operational
                                                  —
 ---pagebreak--- 27.12.2006          EN                 Official Journal of the European Union                     L 371/119
                                                 ANNEX XIV:
         MODEL STATEMENT OF EXPENDITURE FOR A PARTIAL
                                                  CLOSURE
Statement of expenditure by priority for a partial closure
Operational Programme reference (CCI No):
Name of programme:
Date of submission to the Commission:
Total certified expenditure of operations completed between ../../…. and 31/12 [year]:
                                                                      2007-2015
                                Total expenditure
                                   certified14
                                                                              Public contribution
Priority Axis
      Priority Axis 1
      Priority Axis 2
      Priority Axis 3
Technical assistance
Total for regions not
receiving      transitional
support
Total      for     regions
receiving      transitional
support
Grand total
14
   Including national private funding when priority axes are expressed in total cost.
 ---pagebreak--- L 371/120        EN              Official Journal of the European Union                 27.12.2006
                                           ANNEX XVII
            FORECASTS OF LIKELY PAYMENT APPLICATIONS
        Provisional forecasts of likely payment applications by Fund and by programme15, for
        the current and subsequent financial year (in EUR):
                                                  Community co-financing16
                                              [current year]         [following year]
                   Operational
                   Programme       1
                   (CCI     number)
                   total
                   ERDF
                   ESF
                   Cohesion Fund
                   Operational
                   Programme       2
                   (CCI     number)
                   total
                   ERDF
                   ESF
                   Cohesion Fund
                   Grand Total
15 In case of multi-Fund or multi-objective operational programmes, the forecasts shall be
also indicated by Fund and by objective.
16      Only provisional forecasts of likely payment applications in respect of the Community
contribution, and not total expenditure forecast, should be stated in the table. In the
provisional forecasts of likely payment applications, the Community contribution should be
stated for the year in question, and should not be cumulated from the beginning of the
programming period.
 ---pagebreak--- 27.12.2006              EN            Official Journal of the European Union                        L 371/121
                                               ANNEX XVIII
                            ANNUAL AND FINAL REPORTING:
1- Identification
OPERATIONAL PROGRAMME                                   Objective concerned
                                                        Eligible area concerned
                                                        Programming period
                                                        Programme number (CCI No)
                                                        Programme title
ANNUAL IMPLEMENTATION REPORT                            Reporting year
                                                        Date of approval of the annual report by the monitoring
                                                        committee
2- Overview of the implementation of the Operational Programme
            2.1. Achievement and analysis of the progress
         • Information on the physical progress of the Operational Programme:
- For each quantifiable indicator mentioned in the Operational Programme and in particular
the core indicators relating to the objectives and the expected results (for the year N, for the
previous reporting years, as well as cumulatively):
Indicators                      2007      2008       2009      2010     2011     2012     2013    2014    2015  Total
Indicator 1:    Achievement
                Target17
                Baseline*
…..             …
Indicator n:    Achievement
                Target18
                Baseline
In addition, the information may be presented graphically.
All indicators shall be broken down by gender, where possible. If the figures (data) are not yet
available, information on when they will become available and when the managing authority
will provide it to the Commission shall be stated.
         •    Financial information (All financial data should be expressed in euro)
17
   The target can be given either annually or for the whole programming period.
18
   The target can be given either annually or for the whole programming period.
 ---pagebreak--- L 371/122                EN                  Official Journal of the European Union                             27.12.2006
Priority axes by source of funding (EUR)
                              Expenditure paid out  Corresponding    Private        Expenditure     Total
                              by the beneficiaries  public           expenditure 19 paid by the     payments
                              included in payment   contribution                    body            received
                              claims sent to the                                    responsible for from     the
                              managing authority                                    making          Commission
                                                                                    payments to the
                                                                                    beneficiaries
Priority Axis 1
Specify the Fund
Of which       ESF     type
expenditure
Of which ERDF type
expenditure
Priority Axis 2
Specify the Fund
Of which       ESF     type
expenditure
Of which ERDF type
expenditure
Priority Axis …
Specify the Fund
Of which       ESF     type
expenditure
Of which ERDF type
expenditure
Grand Total
Total      in transitional
regions in the grand total
Total in non-transitional
regions in the grand total
ESF type expenditure in
the grand total where the
Operational Programme is
co-financed      by     the
ERDF20
ERDF type expenditure in
the grand total where the
Operational Programme is
co-financed by the ESF
In addition, financial information may also be provided graphically.
19 Only applicable for operational programmes expressed in total cost.
20          This field shall be completed where the operational programme is co-financed by the
ERDF or the ESF where use is made of the option under Article 34 (2) of Regulation (EC) No
1083/2006.
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                   L 371/123
       •   Information about the breakdown of use of the Funds
- Information in accordance with Part C of Annex II.
       • Assistance by target groups
- For ESF co-financed operational programmes: information by target groups in accordance
with Annex XXIII.
- For ERDF co-financed operational programme: any relevant information on any specifically
targeted groups, sectors or areas (where relevant).
       • Assistance repaid or re-used
- Information on the use made of assistance repaid or re-used following cancellation of
assistance as referred to in Articles 57 and 98(2) of the Regulation (EC) No 1083/2006.
       • Qualitative analysis
- Analysis of the achievements as measured by physical and financial indicators, including a
qualitative analysis on the progress achieved in relation to the targets set out initially.
Particular attention shall be paid to the operational programme’s contribution to the Lisbon
process including its contribution to the achievement of the targets of Article 9 (3) of
Regulation (EC) No 1083/2006.
- Demonstration of the effects of the implementation of the operational programme on the
promotion of equal opportunities between men and women as appropriate and description of
the partnership agreements.
- For ESF co-financed operational programmes:                information required by Article 10 of
Regulation (EC) No 1081/2006.
    2.2. Information about compliance with Community law
- Any significant problems relating to the compliance with Community law which have been
encountered in the implementation of the operational programme and the measures taken to
deal with them.
    2. 3 Significant problems encountered and measures taken to overcome them
- Any significant problems encountered in implementing the operational programme,
including a summary of serious problems identified under the procedure in Article 62 (1) (d)
(i) of Regulation (EC) No 1083/2006, where appropriate, as well as any measures taken by
the managing authority or the monitoring committee to solve the problems.
– For ESF funded programmes: any significant problems encountered in implementing the
actions and activities of Article 10 of Regulation (EC) No 1081/2006.
         2.4 Changes in the context of the operational programme implementation (if
         relevant)
 ---pagebreak--- L 371/124              EN            Official Journal of the European Union               27.12.2006
- Description of any elements which, without stemming directly from the assistance of the
operational programme, have a direct impact on the programme's implementation (such as
legislative changes or unexpected socio-economic developments).
            2.5. Substantial modification under Article 57 of Regulation (EC) No 1083/2006
(if relevant)
            - Cases where a substantial modification under Article 57 of Regulation (EC) No
1083/2006 has been detected.
            2.6 Complementarity with other instruments
- Summary of the implementation of the arrangements made ensuring demarcation and
coordination between the assistance from the ERDF, the ESF, the Cohesion Fund, the
EAFRD, the EFF, and the interventions of the EIB and other existing financial instruments
(Article 9 (4) of Regulation (EC) No 1083/2006)
            2.7 Monitoring arrangements
- Monitoring and evaluation measures taken by the management authority or the monitoring
committee, including data collection arrangements, difficulties encountered and steps taken to
solve them.
            2.8 National performance reserve (where applicable and only for the annual
            implementation report submitted for 2010)
- Information described in Article 50 of Regulation (EC) No 1083/2006.
3- Implementation by priority
            3.1 Priority 1
                     3.1.1. Achievement of targets and analysis of the progress
     •      Information on the physical and financial progress of the priority
- Information on the physical and financial progress of the priority for each quantifiable
indicator (financial and physical, in particular the core indicators relating to the objectives and
the expected results) (for the year N, for the previous reporting years as well as cumulatively).
Indicators                      2007     2008      2009       2010     2011 2012 2013    2014    2015 Total
Indicator 1:    Achievement
                Target
                Baseline*
…..             …
Indicator n:    Achievement
                Target
                Baseline
In addition, the information may also be presented graphically.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                     L 371/125
All indicators shall be broken down by gender, where possible. If the data are not yet
available, the information on when they will become available and when the managing
authority will provide it to the Commission shall be stated.
- For ESF co-financed operational programmes: information by target groups in accordance
with Annex XXIII.
- For ERDF co-financed operational programmes receiving a contribution of the ERDF under
the specific allocation for outermost regions: the breakdown of the expenditure between
operational costs and investments in infrastructures.
       •   Qualitative analysis
- Analysis of the achievements as measured by physical and financial indicators, including a
qualitative analysis on the progress achieved in relation to the targets set out initially.
- Demonstration of the effects of the promotion of equal opportunities between men and
women (as appropriate).
- Information on the total share of the priority allocation used in accordance with Article
34(2) of Regulation (EC) No 1083/2006. For ESF programmes, information required in
Article 10 of the Regulation (EC) No 1081/2006.
- List of unfinished operations and the schedule for their completion (final report only)
                3.1.2. Significant problems encountered and measures taken to overcome
                them
- Information on any significant problems encountered in implementing the priority, including
a summary of serious problems identified under the procedure in Article 62 (1) (d) (i) of
Regulation (EC) No 1083/2006, where appropriate, as well as any measures taken by the
managing authority or the monitoring committee to solve the problems.
         3.2 Priority 2
         (…)idem
         3.3 Priority 3
         (…) idem
4. ESF programmes: Coherence and Concentration
For ESF programmes:
- a description of how the actions supported by the ESF are consistent with and contribute to
the actions undertaken in pursuance of the European Employment Strategy within the
framework of the national reform programmes and national action plans for social inclusion.
- a description of how the ESF actions contribute to implementation of the employment
recommendations and of the employment related objectives of the Community in the field of
social inclusion, education and training (Article 4(1) of Regulation (EC) No 1081/2006).
 ---pagebreak--- L 371/126         EN             Official Journal of the European Union                27.12.2006
5. ERDF/CF programmes: major projects (if applicable)
- progress in the implementation of major projects;
- progress in the financing of major projects
- any change in the indicative list of major projects in the operational programme.
6. Technical Assistance
- explanation of the use made of technical assistance.
- percentage of the amount of the Structural Funds contribution allocated to the operational
programme spent under technical assistance.
7. Information and publicity
- measures taken to provide information and publicity on the operational programme,
including examples of best practice and highlighting significant events.
- indicators, including in the form of tables as provided for in Chapter 3 of this Annex.
                                                    —
 ---pagebreak--- 27.12.2006           EN                Official Journal of the European Union                                    L 371/127
                                                  ANNEX XXI
                                           MAJOR PROJECT
   REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER
    ARTICLES 39 TO 41 OF REGULATION (EC) NO 1083/2006
           EUROPEAN REGIONAL DEVELOPMENT FUND /
                                           COHESION FUND
                         INFRASTRUCTURE INVESTMENT21
                                                  [Project title]
                                       CCI No [............................]
                                                 ----------------------
TABLE OF CONTENTS
A. ADDRESSES AND REFERENCES
B. PROJECT DETAILS
C. RESULTS OF FEASIBILITY STUDIES
D. TIMETABLE
E. COST-BENEFIT ANALYSIS
F. ANALYSIS OF THE ENVIRONMENTAL IMPACT
G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION
H. FINANCING PLAN
I.    COMPATIBILITY WITH COMMUNITY POLICIES AND LAW
J.    ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY
ANNEX I DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING
NATURA 2000 SITES
ANNEX II – COST-BENEFIT ANALYSIS
[List all annexes]
21       This form shall be used for those projects for a grant to a public infrastructure, and not those
mentioned under Article 55 (6) of Council Regulation (EC) No 1083/2006 that are subject to state aid rules within the
meaning of Article 87 of the Treaty.
 ---pagebreak--- L 371/128        EN             Official Journal of the European Union                27.12.2006
A. ADDRESSES AND REFERENCES
      A.1.   Authority responsible for the application (i.e., managing authority or
             intermediate body)
             A.1.1. Name:               TEXT
             A.1.2. Address:            TEXT
             A.1.3. Contact:            TEXT
             A.1.4. Telephone:          TEXT
             A.1.5. Telex/Fax:          TEXT
             A.1.6. E-mail:             TEXT
      A.2.   Organisation responsible for project implementation (beneficiary)
             A.2.1. Name:               TEXT
             A.2.2. Address:            TEXT
             A.2.3. Contact:            TEXT
             A.2.4. Telephone:          TEXT
             A.2.5. Telex/Fax:          TEXT
             A.2.6. E-mail:             TEXT
B. PROJECT DETAILS
             B.1.1. Title of project / project phase:
             TEXT BOX
      B.2.   Categorisation of project activity22
             B.2.1. Code for the priority theme dimension              Code Percentage
                                                                       Code Percentage
             B.2.2. Code for the form of finance dimension             Code
             B.2.3. Code for the territorial dimension                 Code
             B.2.4. Code for the economic activity dimension23         Code Percentage
                                                                       Code Percentage
             B.2.4.1. NACE Code24                          Code
             B.2.5. Code for the location dimension (NUTS/LAU)25 Code
22      Annex II to Commission Regulation 1828/2006, unless otherwise specified.
23      Where a project involves more than one economic activity, multiple codes may be
indicated. In that case the percentage share for each code should be indicated with the total
not exceeding 100%.
24      NACE-Rev.1, 4 digit code :
http://europa.eu.int/comm/competition/mergers/cases/index/nace_all.html
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                  L 371/129
      B.3.   Compatibility and coherence with the Operational Programme
             B.3.1. Title of the related Operational Programme:
             TEXT BOX
             B.3.2. Common Code for Identification (CCI) No of Operational Programme
             TEXT BOX
             B.3.3. Commission decision (no and date):
             TEXT BOX
             B.3.4. Fund
                             ERDF                   Cohesion Fund
             B.3.5. Title of the priority axis
             TEXT BOX
      B.4.   Project description
             B.4.1. Project (or project phase) description:
    a) Provide a description of the project (or project phase).
     TEXT BOX
    b) Where the project is a phase of an overall project, provide a description of the
        proposed stages of implementation (explaining whether they are technically and
        financially independent).
     TEXT BOX
    c) What criteria have been used to determine the division of the project into phases?
     TEXT BOX
             B.4.2. Technical description of the investment in infrastructure
    a) Describe the proposed infrastructure and the work for which assistance is being
        proposed specifying its main characteristics and component elements.
     TEXT BOX
    b) In respect of the work involved, identify and quantify the key output indicators to be
        used:
     TEXT BOX
    c) Main beneficiaries of the infrastructure (i.e. target population served, quantified where
        possible):
     TEXT BOX
25      NUTS codes: http://europa.eu.int/comm/eurostat/ramon/nuts/home_regions_en.html.
Please use the most detailed and relevant NUTS code. Where a project affects multiple
individual NUTS / LAU 2 level areas, consider encoding the NUTS / LAU1 or higher codes.
 ---pagebreak--- L 371/130         EN             Official Journal of the European Union                   27.12.2006
    d) Is the construction of the infrastructure to be delivered through a public-private
        partnership (PPP)?
                               Yes                        No
    If yes, describe the form of the PPP (i.e., selection process for private partner, structure of
    PPP, infrastructure ownership arrangements, risk allocation arrangements, etc.):
     TEXT BOX
    Give details of how the infrastructure is to be managed after the project is completed (i.e.,
    public management, concession, other form of PPP)
     TEXT BOX
    e) Does the project part of a cross-border measure involve two or more Member States?
                               Yes                        No
        If so, specify which measure:
     TEXT BOX
    f) Does the project form part of a Trans-European Network agreed at Community level?
                               Yes                        No
     TEXT BOX
      B.5.    Project objectives
              B.5.1. Current infrastructure endowment and impact of the project
    Indicate the extent to which the region(s) is/are at present endowed with the type of
    infrastructure covered by this application; compare it with the level of infrastructure
    endowment aimed for by target year 20…….(i.e., according to the relevant strategy or
    national/regional plans, where applicable). Indicate the foreseeable contribution of the
    project to the strategy/plan objectives. Specify potential bottlenecks or other problems to
    be resolved.
     TEXT BOX
              B.5.2. Socio-economic objectives
    Indicate the project’s socio-economic objectives and targets.
     TEXT BOX
              B.5.3. Contribution to the achievement of the Operational Programme
    Describe how the project contributes to the achievement of the priorities of the
    Operational Programme (provided quantified indicators where possible)
     TEXT BOX
 ---pagebreak--- 27.12.2006       EN             Official Journal of the European Union                   L 371/131
C. RESULTS OF FEASIBILITY STUDIES
      C.1.   Demand analysis
              Provide a summary of the demand analysis, including the predicted utilisation
              rate on completion and the demand growth rate.
     TEXT BOX
      C.2.   Options considered
             Outline the alternative options considered in the feasibility studies.
     TEXT BOX
      C.3.   Provide a summary of the main conclusions of the feasibility studies
             conducted
     TEXT BOX
              Give precise references if ERDF, Cohesion Fund, ISPA or other Community
              assistance is/was involved in the financing of the feasibility studies.
     TEXT BOX
D. TIMETABLE
      D.1.   Project timetable
Give below the timetable for the development of the overall project.
Foresee a separate entry in the table for each contract or phase, where relevant. Where the
application concerns a project stage, clearly indicate in the table the elements of the overall
project for which assistance is being sought by this application:
                                                         Start date        Completion date
                                                            (A)                   (B)
1. Feasibility studies:                           dd/mm/yyyy             dd/mm/yyyy
2. Cost-benefit analysis (including               dd/mm/yyyy             dd/mm/yyyy
    financial analysis):
3. Environmental impact assessment:               dd/mm/yyyy             dd/mm/yyyy
4. Design studies:                                dd/mm/yyyy             dd/mm/yyyy
5. Preparation of Tender documentation:           dd/mm/yyyy             dd/mm/yyyy
6. Expected launch of tender procedure(s) dd/mm/yyyy
7. Land acquisition:                              dd/mm/yyyy             dd/mm/yyyy
8. Construction phase / contract:                 dd/mm/yyyy             dd/mm/yyyy
9. Operational phase:                             dd/mm/yyyy
Please attach a summary schedule of the main categories of works (i.e., a Gantt chart, where
available).
 ---pagebreak--- L 371/132       EN              Official Journal of the European Union                 27.12.2006
     D.2.   Project maturity
Describe the project timetable (D.1) in terms of the technical and financial progress and
current maturity of the project under the following headings:
            D.2.1. Technical (feasibility studies, etc.):
     TEXT BOX
            D.2.2. Administrative (authorisations, EIA, land purchase, invitations to tender,
                     etc.):
     TEXT BOX
            D.2.3. Financial (commitment decisions in respect of national public
                     expenditure, loans requested or granted, etc. - give references):
     TEXT BOX
            D.2.4. If the project has already started, indicate the current state of works:
     TEXT BOX
 ---pagebreak--- 27.12.2006          EN                Official Journal of the European Union                           L 371/133
E. COST-BENEFIT ANALYSIS
This section should be based on the Guidelines on the methodology for carrying out the cost-benefit-analysis of
major projects. In addition to the summary elements to be provided, the full cost-benefit analysis document shall
be provided in support of this application as Annex II.
      E.1.     Financial analysis
The key elements from the financial analysis of the CBA should be summarised below.
               E.1.1. Short description of methodology and specific assumptions made
     TEXT BOX
               E.1.2. Main elements and parameters used for financial analysis
                   Main elements and parameters                            Value                       Value
                                                                      Not discounted              Discounted (Net
                                                                                                   Present Value)
      1      Reference period (years)
      2      Financial discount rate (%)26
      3      Total investment cost (in euro, not
             discounted)
      4      Total investment cost (in euro,
             discounted)
      5      Residual value (in euro, not discounted)
      6      Residual value (in euro, discounted)
      7      Revenues (in euro, discounted)
      8      Operating costs (in euro, discounted)
             Net revenue = revenues – operating costs
      9      + residual value (in euro, discounted) =
             (7) – (8) + (6)
             Eligible expenditure (Article 55 (2)) =
      10     investment cost – net revenue (in euro,
             discounted) = (4) – (9)
      11     Funding gap rate (%) =
             (10) / (4)
    [The costs and revenues should be based on figures excluding VAT]
               E.1.3. Main results of the financial analysis
26       Specify if the rate is real or nominal. If the financial analysis is conducted in constant
prices, a financial discount rate expressed in real terms shall be used. If the analysis is
conducted in current prices, a discount rate in nominal terms shall be used.
 ---pagebreak--- L 371/134         EN             Official Journal of the European Union                27.12.2006
                                                     Without Community         With Community
                                                      assistance (FRR/C)      assistance (FRR/K)
                                                               A                       B
    1. Financial       rate    of (%)                               FRR/C                   FRR/K
        return
    2. Net present value           (euro)                           FNPV/C                  FNPV/K
             E.1.4. Revenues generated over its lifetime
        If the project is expected to generate revenues through tariffs or charges borne by
        users, please give details of charges (types and level of charges, principle on the basis
        of which the charges have been established).
        a) Do the charges cover the operational costs and depreciation of the project?
     TEXT BOX
        b) Do the charges differ between the various users of the infrastructure?
     TEXT BOX
        c) Are the charges proportional
               i.    To the use of the project/real consumption?
     TEXT BOX
              ii.    To the pollution generated by users?
     TEXT BOX
        If no tariffs or charges are proposed, how will operating and maintenance costs be
        covered?
     TEXT BOX
     E.2.    Socio-economic analysis
             E.2.1. Provide a short description of methodology (key assumptions made in
                      valuing costs and benefits) and the main findings of the socio-economic
                      analysis:
     TEXT BOX
             E.2.2. Give details of main economic costs and benefits identified in the analysis
                      together with values assigned to them:
                                Unit value                Total value
                                                                            % of total
          Benefit                 (where                    (in euro,
                                applicable)
                                                                             benefits
                                                          discounted)
             …                       …                          …                …
            Cost                Unit value                Total value       % of total
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                     L 371/135
                                  (where                    (in euro,               costs
                               applicable)                discounted)
              …                      …                          …                      …
             E.2.3. Main indicators of the economic analysis
             Main parameters and indicators                                  Values
    1. Social discount rate (%)
    2. Economic rate of return (%)
    3. Economic net present value (in euro)
    4. Benefit-cost ratio
             E.2.4. Employment effects of project
    Provide an indication of the number of jobs to be created (expressed in terms of full-time
    equivalents (FTE))
        Number of jobs directly                   No (FTE)             Average duration of these
                created:                               (A)                   jobs (months)
                                                                                   (B)
   1. During implementation
       phase
   2. During operational phase
    [NB: indirect jobs created or lost are not sought for public infrastructure investments].
             E.2.5. Identify the main non-quantifiable / non valuable benefits and costs:
     TEXT BOX
      E.3.   Risk and sensitivity analysis
E.3.1 Short description of methodology and summary results
     TEXT BOX
E.3.2 Sensitivity analysis
             State the percentage change applied to the variables tested: ……………….
             Present the estimated effect on results of financial and economic performance
             indexes.
         Variable      Financial        Financial Net Economic Rate Economic Net
         tested        Rate       of Present Value of                  Return Present Value
                       Return           variation             variation        variation
                       variation
 ---pagebreak--- L 371/136        EN            Official Journal of the European Union                 27.12.2006
             Which variables were identified as critical variables? State which criterion is
             applied.
     TEXT BOX
             Which are the switching values of the critical variables?
     TEXT BOX
        E.3.3 Risk analysis
        Describe the probability distribution estimate of the project’s financial and economic
        performance indexes. Provide relevant statistical information (expected values,
        standard deviation)
     TEXT BOX
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                 L 371/137
F. ANALYSIS OF THE ENVIRONMENTAL IMPACT
      F.1.   How does the project:
    a) contribute to the objective of environmental sustainability (European climate change
        policy, halting loss of biodiversity, other …)
    b) respect the principles of preventive action and that environmental damage should as a
        priority be rectified at source
    c) respect the "polluter pays" principle
     TEXT BOX
      F.2.   Consultation of environmental authorities
Have the environmental authorities likely to be concerned by the project been consulted by
reason of their specific responsibilities?
                                Yes                        No
If yes, please give name(s) and address(es) and explain that authority's responsibility:
     TEXT BOX
If no, please give reasons:
     TEXT BOX
      F.3.   Environmental Impact Assessment
             F.3.1. DEVELOPMENT CONSENT27
             F.3.1.1. Has development consent already been given to this project?
                                Yes                        No
             F.3.1.2. If yes, on which date
                         DD/MM/YYYY
             F.3.1.3. If no, when was the formal request for the development consent
                      introduced:
                         DD/MM/YYYY
             F.3.1.4. By which date is the final decision expected?
                         DD/MM/YYYY
             F.3.1.5. Specify the competent authority or authorities, which has given or will
                      give the development consent
     TEXT BOX
27       ‘development consent' means the decision of the competent (national) authority or
authorities which entitles the developer to proceed with the project.
 ---pagebreak--- L 371/138       EN              Official Journal of the European Union                   27.12.2006
            F.3.2. APPLICATION OF COUNCIL DIRECTIVE 85/337/EEC                                  ON
                    ENVIRONMENTAL IMPACT ASSESSMENT (EIA)28
            F.3.2.1.   Is the project a class of development covered by:
                           Annex I of the Directive (go to question F3.2.2)
                           Annex II of the Directive (go to question F.3.2.3)
                           Neither of the two annexes (go to question F.3.3)
            F.3.2.2. When covered by Annex I of the Directive, include the following
                    documents:
                         a) the information referred to in Article 9 (1) of the Directive
                         b) the non-technical summary29 of the Environmental Impact Study
                         carried out for the project;
                         c) information on consultations with environmental authorities, the
                         public concerned and, if applicable, with other Member States.
            F.3.2.3. When covered by Annex II of the Directive, has an Environmental
                    Impact Assessment been carried out for this project?
                           Yes
                           (in which case, include the necessary documents listed under point
                           F3.2.2)
                           No
                           (in which case, explain the reasons and give the thresholds, criteria
                           or case by case examination carried out to reach the conclusion that
                           the project has no significant environmental effects):
                           TEXT BOX
            F.3.3. APPLICATION             OF        THE       STRATEGIC      ENVIRONMENTAL
                    ASSESSMENT DIRECTIVE 2001/42/EC30 (SEA-Directive)
            F.3.3.1. Does the project result from a plan or programme falling within the
                    scope of the SEA Directive?
                           NO - in which case please provide a short explanation:
                           TEXT BOX
                           YES - in which case, in order to appreciate if wider potential
                           cumulative effects of the project have been addressed, please
                           provide either an internet link to or an electronic copy of the non-
28 on the assessment of the effects of certain public and private projects on the environment
(the “EIA Directive”), OJ L 175, 5.7.1985, as last amended by Directive 2003/35/EC, OJ L
156, 25.6.2003.
29 Prepared under Article 5 (3) of Directive 85/337/EEC, as amended.
30 Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on
the assessment of the effects of certain plans and programmes on the environment, OJ L 197
of 21.7.2001.
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                 L 371/139
                             technical summary31 of the Environmental Report carried out for
                             the plan or programme.
      F.4.    ASSESSMENT OF EFFECTS ON NATURA 2000 SITES
              F.4.1. Is the project likely to have significant negative effects on sites included
                      or intended to be included in the NATURA 2000 network?
                             Yes, in which case
                             (1) Please provide a summary of the conclusions of the appropriate
                                 assessment carried out according to Article 6 (3) of Directive
                                 92/43/EEC32
                                 TEXT BOX
                             (2) In case, compensation measures were deemed necessary
                                 according to Article 6 (4), please provide a copy of the form
                                 “Information on projects likely to have significant negative
                                 effect on NATURA 2000 sites, as notified to the Commission
                                 (DG Environment) under Directive 92/43/EEC33”.
                             No, in which case attach a completed Annex I declaration filled in
                             by the relevant authority.
      F.5.    Additional environmental integration measures
Does the project envisage, apart from Environmental Impact Assessment, any additional
environmental integration measures (e.g. environmental audit, environmental management,
specific environmental monitoring) ?
                                Yes                        No
If yes, specify
     TEXT BOX
      F.6.    Cost of measures taken for correcting negative environmental impacts
If included in total cost, estimate proportion of cost of measures taken to reduce and/or to
compensate for negative environmental impacts
                                %
Explain briefly:
     TEXT BOX
      F.7.    In case of projects in the areas of water, waste water and solid waste:
Explain whether the project is consistent with a sectoral/integrated plan and programme
associated with the implementation of Community policy or legislation in those areas:
31 Prepared under Annex I (j) of Directive 2001/42/EC.
32 OJ L 206 of 22.07.92.
33 Document 99/7 rev.2 adopted by the Habitats Committee (Member States representatives
established under Directive 92/43/EEC) at its meeting on 04.10.99.
 ---pagebreak--- L 371/140            EN               Official Journal of the European Union                          27.12.2006
      TEXT BOX
G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION
The socio economic analysis set out above provides information on the internal rate of return of the project. The
financial analysis demonstrates the financing gap and the impact of the Community assistance on the financial
viability of the project. Please complete this information with the elements set out below.
      G.1.      Competition
Does this project involve State Aids?
                                    Yes                        No
If yes, please give in the table below the amount of aid, and, for approved aid the state aid
number and the reference of the approval letter, for block-exempted aid the respective registry
number, and for pending notified aid the state aid number34.
 Sources of aid (local, regional,             Amount            State Aid number/            Reference of
 national and Community):                       of aid         registry number for          approval letter
                                                 euro          block-exempted aid
 Approved aid schemes,
 approved ad hoc aid, or aid
 falling under a block exemption
 regulation :
  …………………………..
  …………………………..
 Aid foreseen under pending
 notifications (ad hoc aid or
 schemes) :
  …………………………..
  …………………………..
 Aid for which a notification is
 outstanding (ad hoc aid or
 schemes)
  …………………………..
  …………………………..
 Total aid granted:
 Total cost of the investment project
      G.2.      Impact of Community assistance on project implementation
For each affirmative answer, give details:
Will Community assistance:
     a) accelerate implementation of the project?
                                    Yes                        No
     b) be essential to implementation of the project?
34        This application does not replace notification to the Commission under Article 88 (3)
of the Treaty. A positive decision by the Commission on the major project under Regulation
(EC) No 1083/2006 does not constitute state aid approval.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                   L 371/141
                               Yes                        No
     TEXT BOX
H. FINANCING PLAN
The decision amount and other financial information in this section must be coherent with the
basis (total or public cost) for the co-financing rate of the priority axis. Where private
expenditure is not eligible for financing under the priority axis it shall be excluded from the
eligible costs; where private expenditure is eligible it may be included.
      H.1.    Cost breakdown
 Euro                                      TOTAL PROJECT          INELIGIBLE  ELIGIBLE COSTS
                                                                          35
                                                COSTS               COSTS
                                                  (A)                 (B)       (C)=(A)-(B)
 1.   Planning/design fees
 2.   Land purchase
 3.   Building and construction
 4.   Plant and machinery
 5.   Contingencies36
 6.   Price adjustment (if
      applicable)37
 7. Technical assistance
 8. Publicity
 9. Supervision during
      construction implementation
 10. Sub-TOTAL
 11. (VAT38)
 12. TOTAL
      H.2.    Total planned resources and planned contribution from the Funds
The funding gap rate was already presented under Section E.1.2. This should be applied to the
eligible cost to calculate the “amount to which the co-financing rate for the priority axis
35      Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure
ineligible under national rules (Article 56 (4) of Council Regulation 1083/2006), (iii) other
expenditure not presented for co-financing.
NB: The eligibility date for expenditure is the date of receipt of the relevant operational
programme or single programming document application by the Commission or 1 January
2007, whichever is the earlier.
36      Contingencies should not exceed 10% of total investment cost net of contingencies.
These contingencies may be included in the total eligible costs used to calculate the planned
contribution of the funds – Section H2.
37      A price adjustment may be included, where relevant, to cover expected inflation where
the eligible cost values are in constant prices.
38      Where VAT is considered as eligible, give reasons.
 ---pagebreak--- L 371/142            EN              Official Journal of the European Union                       27.12.2006
applies” (Article 41 (2) of Council Regulation (EC) No 1083/2006). This is then multiplied by
the co-financing rate of the priority axis to determine the Community contribution.
                H.2.1. Community contribution calculation
                                                                                          Value
              Eligible cost (in euro, not discounted)
    1.
              (Section H.1.12(C))
    2.        Funding gap rate (%) = (E.1.2.11)
              Decision amount, i.e. the “amount to which the co-
              financing rate for the priority axis applies” (Article 41
    3.
              (2)) = (1)*(2) (respecting the maximum public
              contribution according to state aid rules)
    4.        Co-financing rate of the priority axis (%)
    5.        Community contribution (in euro) = (3)*(4)
                H.2.2. Sources of co-financing
In the light of the results of the financing gap calculation (where relevant) the total investment
costs of the project shall be met from the following sources:
                                                                                                   Of which (for
                                Source of total investment costs (€)
                                                                                                   Information)
  Total investment       Community          National public    National private  Other sources        EIB/EIF
         cost             assistance        (or equivalent)                        (specify)           loans:
   [H.1.12.(A)]
                         [H.2.1.5]
        a)=
                                b)                   c)                 d)               e)                f)
  b)+c)+d)+e)
The details of the decision(s) on national public financing, loans, etc., should be provided in
Section D.2.3 above.
Loan financing, where it is used, is attributed to the body liable to repay the loan, national
public or national private. Only in the case of EIB/EIF loans is it requested to identify the sum
of loan financing for information purposes.
      H.3.      Annual financing plan of Community contribution
The Community contribution (H.2.1.5) shall be presented below in terms of the share of
annual programme commitment.
(in Euro)           2007            2008            2009          2010          2011         2012         2013
[CF/
ERDF -
specify]
 ---pagebreak--- 27.12.2006           EN               Official Journal of the European Union                         L 371/143
I. COMPATIBILITY WITH COMMUNITY POLICIES AND LAW
Article 9 (5) of Regulation (EC) No 1083/2006 states that “operations financed by the Funds shall comply with
the provisions of the Treaty and of acts adopted under it.”
In addition to the elements already set out above please provide the following information:
      I.1.      Other Community financing sources
                I.1.1. Has an application been made for assistance from any other Community
                         source (including ERDF, ESF, Cohesion Fund, TEN-T Budget, LIFE+,
                         …) for this project?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
                I.1.2. Is this project complementary to any project already financed or to be
                         financed by the ERDF, ESF, Cohesion Fund, TEN-T Budget, other source
                         of Community finance?
                                    Yes                        No
If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts
granted, etc.):
     TEXT BOX
                I.1.3. Has an application been made for loan or equity support from EIB / EIF
                         for this project?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
                I.1.4. Has an application been made for assistance from any other Community
                         source (including ERDF, ESF, Cohesion Fund, EIB, EIF …) for an
                         earlier phase of this project (including feasibility and preparatory
                         phases)?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
      I.2.      Is the project subject to a legal procedure for compliance with Community
                legislation?
                                    Yes                        No
If yes, please give details:
     TEXT BOX
 ---pagebreak--- L 371/144        EN              Official Journal of the European Union              27.12.2006
     I.3.    Publicity measures
     Give details of the proposed measures to publicise Community assistance (i.e., type of
      measure, brief description, estimated costs, duration, etc.):
     TEXT BOX
     I.4.    Involvement of JASPERS in project preparation
             I.4.1. Has JASPERS technical assistance contributed to any part of the
                     preparation of this project? M
                               Yes                        No
             I.4.2. Describe the elements of the project where JASPERS had an input (e.g.
                     environmental compliance, procurement, review of technical description).
     TEXT BOX
             I.4.3. What were the principal conclusions and recommendations of the
                     JASPERS contribution and were these taken into account in the
                     finalisation of the project?
     TEXT BOX
     I.5.    Public procurement
In cases where contracts have been advertised in the Official Journal of the European
Communities, give reference.
          Contract                             Date                     Reference
              …                                 …                           …
J. ENDORSEMENT                          OF             COMPETENT               NATIONAL
    AUTHORITY
I confirm that the information presented in this form is accurate and correct.
NAME:
SIGNATURE:
ORGANISATION:
(MANAGING AUTHORITY)
DATE:
                                                    —
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                  L 371/145
                                             ANNEX I
        DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING
                                      NATURA 2000 SITES
Responsible Authority                                 _____________________
Having examined the project application               _____________________
Which is to be located at                             _____________________
Declares that the project is not likely to have significant effects on a NATURA 2000 site on
the following grounds:
     text box
Therefore an appropriate assessment required by Article 6 (3) was not deemed necessary.
A map at scale of 1:100.000 (or the nearest possible scale) is attached, indicating the location
of the project as well as the NATURA 2000 sites concerned, if any.
Date (dd/mm/yyyy):          ____________________
Signed:                     ____________________
Name:                       ____________________
Position:                   ____________________
Organisation:               ____________________
(Authority responsible for monitoring NATURA 2000 sites)
Official Seal:
                                                    —
 ---pagebreak--- L 371/146        EN             Official Journal of the European Union                 27.12.2006
                                          ANNEX XXII
                                  MAJOR PROJECT
   REQUEST FOR CONFIRMATION OF ASSISTANCE UNDER
    ARTICLES 39 TO 41 OF REGULATION (EC) NO 1083/2006
           EUROPEAN REGIONAL DEVELOPMENT FUND /
                                   COHESION FUND
                         PRODUCTIVE INVESTMENT39
                                          [Project title]
                                CCI No [............................]
                                         ----------------------
TABLE OF CONTENTS
A. ADDRESSES AND REFERENCES
B. PROJECT DETAILS
C. RESULTS OF FEASIBILITY STUDIES
D. TIMETABLE
E. COST-BENEFIT ANALYSIS
F. ANALYSIS OF THE ENVIRONMENTAL IMPACT
G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION
H. FINANCING PLAN
I.    COMPATIBILITY WITH COMMUNITY POLICIES AND LAW
J.    ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY
ANNEX I DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING
NATURA 2000 SITES
ANNEX II – COST-BENEFIT ANALYSIS
[List all annexes]
39       This form shall be used for those projects mentioned in Article 55 (6) of Regulation
(EC) No 1083/2006 that are subject to state aid rules under Article 87 of the Treaty.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                   L 371/147
                        ADDRESSES AND REFERENCES
A. ADDRESSES AND REFERENCES
      A.1.    Authority responsible for the application (i.e., managing authority or
              intermediate body)
              A.1.1. Name:               TEXT
              A.1.2. Address:            TEXT
              A.1.3. Contact:            TEXT
              A.1.4. Telephone:          TEXT
              A.1.5. Telex/Fax:          TEXT
              A.1.6. E-mail:             TEXT
      A.2.    Organisation responsible for project implementation (beneficiary)
              A.2.1. Name:               TEXT
              A.2.2. Address:            TEXT
              A.2.3. Contact:            TEXT
              A.2.4. Telephone:          TEXT
              A.2.5. Telex/Fax:          TEXT
              A.2.6. E-mail:             TEXT
B. PROJECT DETAILS
      B.1.    Description of the project
              B.1.1. Name of the project/ project phase:
              TEXT BOX
              B.1.2. Name of the undertaking:                         TEXT
              B.1.3. Is the undertaking an SME40 ?
                                Yes                       No
              B.1.4. Turnover:                                        value million euro
              B.1.5. Total number of persons employed:                value
              B.1.6. Group structure:
              Are 25% or more of the capital or voting rights of the undertaking owned by one
              enterprises or a group of enterprises falling outside the definition of an SME?
                                Yes                       No
              Indicate the name and describe the group structure.
40      http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_124/l_12420030520en00360041.pdf
 ---pagebreak--- L 371/148        EN             Official Journal of the European Union                 27.12.2006
             TEXT BOX
      B.2.   Categorisation of project activity41
             B.2.1. Code for the priority theme dimension42            Code Percentage
                                                                       Code Percentage
             B.2.2. Code for the form of finance dimension             Code
             B.2.3. Code for the territorial dimension                 Code
             B.2.4. Code for the economic activity dimension           Code Percentage
                                                                       Code Percentage
             B.2.4.1. NACE Code43                          Code
             B.2.4.2. Nature of the investment             Code 44
             B.2.4.3. Product concerned                    Code 45
             B.2.5. Code for the location dimension (NUTS/LAU)46 Code
      B.3.   Compatibility and coherence with the Operational Programme
             B.3.1. Title of the related Operational Programme:
             TEXT BOX
             B.3.2. Common Code for Identification (CCI) No of Operational Programme
             TEXT BOX
             B.3.3. Commission decision (no and date):
             TEXT BOX
             B.3.4. Fund
                             ERDF               Cohesion Fund
             B.3.5. Title of the priority axis:
             TEXT BOX
41      Annex II to the Commission Regulation 1828/2006, unless otherwise specified.
42      Where a project involves more than one economic activity, multiple codes may be
indicated. In that case, the percentage share for each code should indicated with the total not
exceeding 100%
43      NACE-Rev.1, 4 digit code :
http://europa.eu.int/comm/competition/mergers/cases/index/nace_all.html
44      New construction = 1; extension = 2; conversion/modernisation = 3; change of locality
= 4; creation by take-over = 5.
45      Common Nomenclature (CN), Regulation EC 1789/2003, OJ L281 30/12/2003.
46      NUTS codes: http://europa.eu.int/comm/eurostat/ramon/nuts/home_regions_en.html.
Please use the most detailed and relevant NUTS code. Where a project affects more than three
individual Nuts – Lau 2 level areas, consider encoding the NUTS/LAU1 or higher codes.
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                   L 371/149
      B.4.   Project description
             B.4.1. Project (or project phase) description:
    e) Provide a description of the project (or project phase).
     TEXT BOX
    f) Where the project is a phase of an overall project, provide a description of the
        proposed stages of implementation (explaining whether they are technically and
        financially independent).
     TEXT BOX
    g) What criteria have been used to determine the division of the project into phases?
     TEXT BOX
             B.4.2. Technical description of the productive investment
    Fully describe:
    d) The work involved, specifying its main characteristics and component elements (use
        quantified indicators where possible)
     TEXT BOX
    e) The establishment, main activities and main elements of the financial structure of the
        enterprise
     TEXT BOX
    f) The objectives of the investment and main aspects of the expansion, re-conversion or
        restructuring plan covering the investment.
     TEXT BOX
    g) Describe the production technology and equipment.
     TEXT BOX
    h) Describe the products.
     TEXT BOX
      B.5.   Project objectives
             B.5.1. Current infrastructure endowment and impact of the project
    Indicate the extent to which the region(s) is/are at present endowed with the type of
    production facilities or activities covered by this application. Indicate the foreseeable
    contribution of the project:
     TEXT BOX
             B.5.2. Contribution to the achievement of the Operational Programme
    Indicate how the project contributes to the achievement of the priorities of the Operational
    Programme (provided quantified indicators where possible)
     TEXT
 ---pagebreak--- L 371/150        EN             Official Journal of the European Union                  27.12.2006
C. RESULTS OF FEASIBILITY STUDIES
     C.1.    Demand analysis
             C.1.1. Describe the target markets, broken down, where appropriate, by
                    Member State and, separately, by third countries considered as a whole:
     TEXT BOX
             C.1.2. Provide a summary of the demand analysis including the demand growth
                    rate broken down, where appropriate, by Member State and, separately,
                    by third countries considered as a whole:
     TEXT BOX
     C.2.    Provide a summary of the main conclusions of the feasibility studies (or
             business plan) conducted
     TEXT BOX
     C.3.    Capacity considerations
             C.3.1. Capacity of the firm before investment (in units per year):
             C.3.2. Reference date:
             C.3.3. Capacity after investment (in units per year):
             C.3.4. Estimate the capacity utilisation rate:
D. TIMETABLE
     D.1.    Project timetable
Give below the timetable for the development of the overall project.
Foresee a separate entry in the table for each contract or phase, where relevant. Where the
application concerns a project stage clearly indicate in the table the elements of the overall
project for which assistance is being sought by this application:
                                                        Start date        Completion date
                                                            (A)                 (B)
1. Feasibility study / Business plan:             dd/mm/yyyy            dd/mm/yyyy
2. Cost-benefit analysis:                         dd/mm/yyyy            dd/mm/yyyy
3. Environmental impact assessment:               dd/mm/yyyy            dd/mm/yyyy
4. Land acquisition:                              dd/mm/yyyy            dd/mm/yyyy
5. Construction phase:                            dd/mm/yyyy            dd/mm/yyyy
6. Operational phase:                             dd/mm/yyyy
 ---pagebreak--- 27.12.2006          EN                Official Journal of the European Union                           L 371/151
Please attach a summary schedule of the main categories of works (i.e., a Gantt chart, where
available).
      D.2.     Project maturity
Describe the project timetable (D.1) in terms of the technical and financial progress and
current maturity of the project under the following headings:
               D.2.1. Technical (feasibility studies, etc.);
      TEXT BOX
               D.2.2. Administrative (authorisations, EIA, land purchase, etc.);
      TEXT BOX
               D.2.3. Financial (commitment decisions in respect of national public
                        expenditure, loans requested or granted, etc. - give references)
      TEXT BOX
               D.2.4. If the project has already started, indicate the current state of works:
      TEXT BOX
E. COST-BENEFIT ANALYSIS
This section should be based on the Guidelines on the methodology for carrying out the cost-benefit analysis of
major projects. In addition to the summary elements to be provided below the full cost-benefit analysis document
shall be provided in support of this application as Annex II.
      E.1.     Financial analysis
The key elements from the financial analysis of the CBA should be summarised below.
               E.1.1. Short description of methodology and specific assumptions made
      TEXT BOX
               E.1.2. Main elements and parameters used for financial analysis
              Main elements and parameters taken into account in
                         calculation of expected profitability
      1     Reference period (years)
      2     Financial discount rate (%)
      3     Total investment cost (in euro
      4     Estimated capacity utilisation rate (C.3.4) (%)
      5     Capacity utilisation rate estimated to breakeven (%)
            Estimated increase in annual turnover realised by this
      6
            investment (in euro
      7     Turnover per person employed (in euro)
 ---pagebreak--- L 371/152        EN              Official Journal of the European Union                27.12.2006
           % change in Turnover per person employed (only in the
     8
           case of expansion of an activity)
             E.1.3. Main results of the financial analysis
                                            Without Community            With Community
                                             assistance (FRR/C)         assistance (FRR/K)
                                                       A                        B
    3. Financial rate of (%)                                 FRR/C                   FRR/K
        return:
    4. Net present value       (eur                          FNPV/C                  FNPV/K
                               o)
     E.2.    Socio-economic analysis
             E.2.1. Provide a short description of methodology (key assumptions made in
                     valuing costs and benefits) and the main findings of the socio-economic
                     analysis:
     TEXT BOX
             E.2.2. Please give details of main economic costs and benefits identified in the
                     analysis together with values assigned to them:
                               Unit value                Total value
                                                                             % of total
          Benefit                (where                    (in euro,          benefits
                              applicable)                discounted)
             …                       …                         …                 …
                               Unit value                Total value
                                                                             % of total
            Cost                 (where                    (in euro,            costs
                              applicable)                discounted)
             …                       …                         …                 …
             E.2.3. Main indicators of the economic analysis
             Main parameters and indicators                              Values
     1.   Social discount rate (%)
     2.   Economic rate of return (%)
     3.   Economic net present value (in euro )
     4.   Benefit-cost ratio
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                   L 371/153
              E.2.4. Employment effects of project
    a) Provide an indication of the number of jobs to be created (expressed in terms of full-
        time equivalents (FTE))
                                                 No (FTE)                Average duration of
                                                                         these jobs (months)
                                                     (A)                         (B)
No of jobs directly created:
1. During implementation
    phase
2. During operational phase
No of jobs indirectly created
3. During implementation
    phase
4. During operational phase
    b) Jobs safeguarded
    Estimate the number of jobs (full time equivalents) that would be lost if the investment is
    not realised:        XXXX
    Explain the reasons:
     TEXT BOX
    c) Inter-regional employment impact
    What impact is the project expected to have on employment in other regions of the
    Community?           Positive / neutral / negative impact
    Give details:
     TEXT BOX
              E.2.5. Identify the main non-quantifiable / non valuable benefits and costs:
     TEXT BOX
      E.3.    Risk and sensitivity analysis
E.3.1 Short description of methodology and summary results
     TEXT BOX
E.3.2 Sensitivity analysis
              State the percentage change applied to the variables tested: ……………….
              Present the estimated effect on results of financial and economic performance
             indexes.
         Variable       Financial        Financial Net        Economic         Economic Net
         tested         Rate      or     Present Value        Rate        or   Present Value
                        Return           variation            Return           variation
                        variation                             variation
 ---pagebreak--- L 371/154        EN            Official Journal of the European Union                 27.12.2006
             Which variables were identified as critical variables? State which criterion is
             applied.
     TEXT BOX
             Which are the switching values of the critical variables?
     TEXT BOX
        E.3.3 Risk analysis
        Describe the probability distribution estimate of the project’s financial and economic
        performance indexes. Provide relevant statistical information (expected values,
        standard deviation)
     TEXT BOX
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                 L 371/155
F. ANALYSIS OF THE ENVIRONMENTAL IMPACT
      F.1.   How does the project:
    d) contribute to the objective of environmental sustainability (European climate change
        policy, halting loss of biodiversity, other …)
    e) respect the principles of preventive action and that environmental damage should as a
        priority be rectified at source
    f) respect the "polluter pays" principle
     TEXT BOX
      F.2.   Consultation of environmental authorities
Have the environmental authorities likely to be concerned by the project been consulted by
reason of their specific responsibilities?
                                Yes                        No
If yes, please give name(s) and address(es) and explain that authority's responsibility:
     TEXT BOX
If no, please give reasons
     TEXT BOX
      F.3.   Environmental Impact Assessment
             F.3.1. DEVELOPMENT CONSENT47
             F.3.1.1. Has development consent already been given to this project?
                                Yes                        No
             F.3.1.2. If yes, on which date
                         DD/MM/YYYY
             F.3.1.3. If no, when was the formal request for the development consent
                      introduced:
                         DD/MM/YYYY
             F.3.1.4. By which date is the final decision expected?
                         DD/MM/YYYY
             F.3.1.5. Specify the competent authority or authorities, which has given or will
                      give the development consent
     TEXT BOX
47       ‘development consent' means the decision of the competent (national) authority or
authorities which entitles the developer to proceed with the project.
 ---pagebreak--- L 371/156       EN              Official Journal of the European Union                  27.12.2006
            F.3.2. APPLICATION OF COUNCIL DIRECTIVE 85/337/EEC                                 ON
                    ENVIRONMENTAL IMPACT ASSESSMENT (EIA)48
            F.3.2.1.   Is the project a class of development covered by:
                           Annex I of the Directive (go to question F3.2.2)
                           Annex II of the Directive (go to question F.3.2.3)
                           Neither of the two annexes (go to question F.3.3)
            F.3.2.2. When covered by Annex I of the Directive, include the following
                    documents:
                         a) The information referred to in Article 9 (1) of the Directive
                         b) The non-technical summary49 of the Environmental Impact Study
                         carried out for the project;
                         c) Information on consultations with environmental authorities, the
                         public concerned and, if applicable, with other Member States.
            F.3.2.3. When covered by Annex II of the Directive, has an Environmental
                    Impact Assessment been carried out for this project?
                           Yes
                           (in which case include the necessary documents listed under point
                           F3.2.2)
                           No
                           (in which case explain the reasons and give the thresholds, criteria
                           or case by case examination carried out to reach the conclusion that
                           the project has no significant environmental effects) :
                       TEXT BOX
            F.3.3. APPLICATION             OF        THE       STRATEGIC     ENVIRONMENTAL
                    ASSESSMENT DIRECTIVE NO 2001/42/EC50 (SEA-Directive)
            F.3.3.1. Does the project result from a plan or programme falling within the
                    scope of the SEA Directive?
                           NO - in which case please provide a short explanation:
     TEXT BOX
                           YES - in which case, in order to appreciate if wider potential
                           cumulative effects of the project have been addressed, please
                           provide either an internet link to or an electronic copy of the non-
48 on the assessment of the effects of certain public and private projects on the environment
(the “EIA Directive”), OJ L 175, 5.7.1985,as last amended by Directive 2003/35/EC, OJ L
156, 25.6.2003.
49 Prepared under Article 5 (3) of Council Directive 85/337/EEC, as amended.
50 Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on
the assessment of the effects of certain plans and programmes on the environment (OJ L 197
of 21.7.2001).
 ---pagebreak--- 27.12.2006        EN              Official Journal of the European Union                 L 371/157
                             technical summary51 of the Environmental Report carried out for
                             the plan or programme.
      F.4.    ASSESSMENT OF EFFECTS ON NATURA 2000 SITES
              F.4.1. Is the project likely to have significant negative effects on sites included
                      or intended to be included in the NATURA 2000 network?
                             Yes, in which case
                             (1) Please provide a summary of the conclusions of the appropriate
                                 assessment carried out according to Article 6(3) of Directive
                                 92/43/EEC52
                                 TEXT BOX
                             (2) In case, compensation measures were deemed necessary
                                 according to Article 6(4), please provide a copy of the form
                                 “Information on projects likely to have significant negative
                                 effect on NATURA 2000 sites, as notified to the Commission
                                 (DG Environment) under Directive 92/43/EEC53”.
                             No, in which case attach a completed Annex I declaration filled in
                             by the relevant authority.
      F.5.    Additional environmental integration measures
Does the project envisage, apart from Environmental Impact Assessment, any additional
environmental integration measures (e.g. environmental audit, environmental management,
specific environmental monitoring) ?
                                Yes                        No
If yes, specify
     TEXT BOX
      F.6.    Cost of measures taken for correcting negative environmental impacts
If included in total cost, estimate proportion of cost of measures taken to reduce and/or to
compensate for negative environmental impacts
                                %
Explain briefly:
     TEXT BOX
51 Prepared under Annex I(j) of Directive 2001/42/EC.
52 OJ L 206 of 22.07.92.
53 Document 99/7 rev.2 adopted by the Habitats Committee (Member States representatives
established under Directive 92/43/EEC) at its meeting on 04.10.99.
 ---pagebreak--- L 371/158            EN               Official Journal of the European Union                          27.12.2006
G. JUSTIFICATION FOR THE PUBLIC CONTRIBUTION
The socio-economic analysis set out above provides information on the internal rate of return of the project. The
financial analysis demonstrates the financing gap and the impact of the Community assistance on the financial
viability of the project. Please complete this information with the elements set out below.
      G.1.      Competition
Does this project involve State Aids?
                                    Yes                        No
If yes, please give in the table below the amount of aid, and, for approved aid the state aid
number and the reference of the approval letter, for block-exempted aid the respective registry
number, and for pending notified aid the state aid number54.
 Sources of aid (local, regional,             Amount            State Aid number/            Reference of
 national and Community):                       of aid         registry number for          approval letter
                                                 euro          block-exempted aid
 Approved aid schemes,
 approved ad hoc aid, or aid
 falling under a block exemption
 regulation :
  …………………………..
  …………………………..
 Aid foreseen under pending
 notifications (ad hoc aid or
 schemes) :
  …………………………..
  …………………………..
 Aid for which a notification is
 outstanding (ad hoc aid or
 schemes)
  …………………………..
  …………………………..
 Total aid granted:
 Total cost of the investment project
      G.2.      Impact of Community assistance on project implementation
For each affirmative answer, give details:
Will Community assistance:
     c) accelerate implementation of the project?
                                    Yes                        No
     d) be essential to implementation of the project?
                                    Yes                        No
54        This application does not replace notification to the Commission under Article 88 (3)
of the Treaty. A positive decision by the Commission on the major project under Council
Regulation 1083/2006 does not constitute state aid approval.
 ---pagebreak--- 27.12.2006        EN             Official Journal of the European Union                   L 371/159
H. FINANCING PLAN
The decision amount and other financial information in this section must be coherent with the
basis (total or public cost) for the co-financing rate of the priority axis. Where private
expenditure is not eligible for financing under the priority axis, it shall be excluded from the
eligible costs; where private expenditure is eligible it may be included.
      H.1.    Cost breakdown
 Euro                                   TOTAL PROJECT           INELIGIBLE  ELIGIBLE COSTS
                                                                        55
                                              COSTS               COSTS
                                               (A)                  (B)       (C)=(A)-(B)
  1.    Planning/design fees
  2.    Land purchase
  3.    Building and construction
  4.    Plant and machinery
  5.    Contingencies56
  6.    Publicity
  7.    Supervision during
         construction
         implementation
  8.    Sub-TOTAL
  9.    (VAT57)
  10. TOTAL
      H.2.    Total planned resources and planned contribution from the Funds
              H.2.1. Community contribution calculation
                                                                                  Value
          Decision amount, i.e., the “amount to which the co-
          financing rate for the priority axis applies” (Article 41 (2)
    1     of Council Regulation 1083/2006) (respecting the
          maximum public contribution according to state aid rules
          and the exclusion of ineligible expenditure)
55 Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure
ineligible under national rules (Article 56 (4) of Council Regulation 1083/2006), (iii) other
expenditure not presented for co-financing. NB: The eligibility date for expenditure is the
date of receipt of the related draft Operational Programme by the Commission or 1 January
2007, whichever is the earlier.
56 Contingencies should not exceed 10% of total investment cost net of contingencies. These
contingencies may be included in the total costs used to calculate the financial contribution of
the funds.
57 Where VAT is considered as eligible, give reasons.
 ---pagebreak--- L 371/160           EN             Official Journal of the European Union                       27.12.2006
    2      Co-financing rate of the priority axis (%)
    3      Community contribution (in euro) = (1)*(2)
               H.2.2. Sources of co-financing
In the light of the results of the grant calculation (H.2.1 consistent with the rules on state aid)
the total investment costs of the project shall be met from the following sources:
                                                                                                   Of which
                              Source of total investment costs (€)                                    (For
                                                                                                 Information)
  Total investment     Community          National public    National private  Other sources        EIB/EIF
         cost           assistance        (or equivalent)                        (specify)           loans:
   [H.1.10.(A)]
                        [H.2.1.3]
        a)=              b)                  c)                  d)                e)                f)
  b)+c)+d)+e)
The details of the decision(s) on national public financing, loans, etc., should be provided in
Section D.2.3.
Loan financing, where it is used, is attributed to the body liable to repay the loan, national
public or national private. Only in the case of EIB/EIF loans is it requested to identify the sum
of loan financing for information purposes.
      H.3.     Annual financing plan of Community contribution
The Community contribution (H.2.1.3) shall be presented in terms of the share of annual
programme commitment.
(in Euro)          2007           2008            2009          2010          2011         2012         2013
[CF/
ERDF -
specify]
 ---pagebreak--- 27.12.2006           EN               Official Journal of the European Union                         L 371/161
I. COMPATIBILITY WITH COMMUNITY POLICIES AND LAW
Article 9 (5) of Regulation (EC) No 1083/2006 states that “operations financed by the Funds shall comply with
the provisions of the Treaty and of acts adopted under it.”
In addition to the elements already set out above please provide the following information:
      I.1.      Other Community financing sources
                I.1.1. Has an application been made for assistance from any other Community
                         source (including ERDF, ESF, Cohesion Fund, TEN-T Budget, LIFE+,
                         other source of EC finance) for this project?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
                I.1.2. Is this project complementary to any project already financed or to be
                         financed by the ERDF, ESF, Cohesion Fund, TEN-T Budget, other source
                         of EC finance?
                                    Yes                        No
If yes, give details (provide precise details, reference Nos, dates, amounts requested, amounts
granted, etc.):
     TEXT BOX
                I.1.3. Has an application been made for loan or equity support from EIB / EIF
                         for this project?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
                I.1.4. Has an application been made for assistance from any other Community
                         source (including ERDF, ESF, Cohesion Fund, EIB, EIF …) for an
                         earlier phase of this project (including feasibility and preparatory
                         phases)?
                                    Yes                        No
If yes, please give details (financial instrument concerned, reference Nos, dates, amounts
requested, amounts granted, etc.):
     TEXT BOX
      I.2.      Is the project subject to a legal procedure for compliance with Community
                legislation?
                                    Yes                        No
If yes, please give details:
     TEXT BOX
 ---pagebreak--- L 371/162        EN              Official Journal of the European Union                27.12.2006
     I.3.    Publicity measures
Give details of the proposed measures to publicise Community financial assistance (i.e. type
of measure, brief description, estimated costs, duration, etc.):
     TEXT BOX
     I.4.    Involvement of JASPERS in project preparation
             I.4.1. Has JASPERS technical assistance contributed to any part of the
                     preparation of this project?
                               Yes                        No
             I.4.2. Describe the elements of the project where JASPERS had an input (e.g.
                     environmental compliance, procurement, review of technical description).
     TEXT BOX
             I.4.3. What were the principal conclusions and recommendations of the
                     JASPERS contribution and were these taken into account in the
                     finalisation of the project?
     TEXT BOX
     I.5.    Previous history of the recovery of assistance
Has the benefiting undertaking previously been, or is it currently, the subject of a procedure58
to recover Community assistance following the transfer of a productive activity within a
Member State or toward another Member State?
                               Yes                        No
J. ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY
I confirm that the information presented in this form is accurate and correct.
NAME:
SIGNATURE:
ORGANISATION:
(MANAGING AUTHORITY)
DATE:
                                                    —
58      Under Article 57 (3) of Council Regulation (EC) No 1083/2006.
 ---pagebreak--- 27.12.2006       EN              Official Journal of the European Union                  L 371/163
                                             ANNEX I
        DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING
                                      NATURA 2000 SITES
Responsible Authority                                 _____________________
Having examined the project application               _____________________
Which is to be located at                             _____________________
Declares that the project is not likely to have significant effects on a NATURA 2000 site on
the following grounds:
     text box
Therefore an appropriate assessment required by Article 6 (3) was not deemed necessary.
A map at scale of 1:100.000 (or the nearest possible scale) is attached, indicating the location
of the project as well as the NATURA 2000 sites concerned, if any.
Date (dd/mm/yyyy):          ____________________
Signed:                     ____________________
Name:                       ____________________
Position:                   ____________________
Organisation:               ____________________
(Authority responsible for monitoring NATURA 2000 sites)
Official Seal:
                                                    —