ANNEXES to the Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument - Hoofdinhoud

Council of the European Union

Brussels, 30 May 2018 (OR. en)

9511/18

Interinstitutional File: ADD 1

2018/0196 (COD) i

FSTR 22 REGIO 30 FC 23 SOC 326 PECHE 185 CADREFIN 49 JAI 529 SAN 172 CODEC 895

PROPOSAL

From: Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

date of receipt: 30 May 2018

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: COM(2018) 375 final i - ANNEXES 1-22

Subject: ANNEXES to the Proposal for a REGULATION OF THE EUROPEAN

PARLIAMENT AND OF THE COUNCIL laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument

Delegations will find attached document COM(2018) 375 final i - ANNEXES 1-22.

Encl.: COM(2018) 375 final i - ANNEXES 1-22

EUROPEAN COMMISSION

Brussels, 29.5.2018 COM(2018) 375 final i

ANNEXES 1 to 22

ANNEXES

to the

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and

Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument

ANNEX I

Dimensions and codes for the types of intervention for the ERDF, the ESF+ and the Cohesion Fund - Article 17(5)

TABLE 1: CODES FOR THE INTERVENTION FIELD DIMENSION

Coefficient for the Coefficient for the calculation of

INTERVENTION FIELD calculation of support to climate support to

change objectives environmental objectives

P OLICY OBJECTIVE 1: A SMARTER E UROPE BY PROMOTING INNOVATIVE AND SMART ECONOMIC TRANSFORMATION

001 Investment in fixed assets in micro enterprises directly linked to research and innovation activities 0 % 0 %

002 Investment in fixed assets in small and medium-sized enterprises (including private research centres) directly linked to research and innovation activities 0 % 0 %

003 Investment in fixed assets in public research centres and higher education directly linked to research and innovation activities 0 % 0 %

004 Investment in intangible assets in micro enterprises directly linked to research and innovation activities 0 % 0 %

005 Investment in intangible assets in small and medium-sized enterprises (including private research centres) directly linked to research and innovation activities 0 % 0 %

006 Investment in intangible assets in public research centres and higher education directly linked to research and innovation activities 0 % 0 %

007 Research and innovation activities in micro enterprises including networking (industrial research, experimental development, feasibility studies) 0 % 0 %

008 Research and innovation activities in small and medium-sized enterprises, including networking 0 % 0 %

009 Research and innovation activities in public research centres, higher education and centres of competence including networking (industrial research, experimental development, feasibility studies) 0 % 0 %

010 Digitizing SMEs (including e-Commerce, e-Business and networked business processes, digital innovation hubs, living labs, web entrepreneurs and ICT start-ups, B2B) 0 % 0 %

011 Government ICT solutions, e-services, applications 0 % 0 %

012 IT services and applications for digital skills and digital inclusion 0 % 0 %

013 e-Health services and applications (including e-Care, Internet of Things for physical activity and ambient assisted living) 0 % 0 %

014 Business infrastructure for SMEs (including industrial parks and sites) 0 % 0 %

015 SME business development and internationalisation 0 % 0 %

016 Skills development for smart specialisation, industrial transition and entrepreneurship 0% 0%

017 Advanced support services for SMEs and groups of SMEs (including management, marketing and design services) 0 % 0 %

018 Incubation, support to spin offs and spin outs and start ups 0 % 0 %

019 Innovation cluster support and business networks primarily benefiting SMEs 0 % 0 %

020 Innovation processes in SMEs (process, organisational, marketing, co-creation, user and demand driven innovation) 0 % 0 %

021 Technology transfer and cooperation between enterprises, research centres and higher education sector 0 % 0 %

022 Research and innovation processes, technology transfer and cooperation between enterprises focusing on the low carbon economy, resilience and adaptation to climate change 100 % 40 %

023 Research and innovation processes, technology transfer and cooperation between enterprises focusing on circular economy 40 % 100 %

P OLICY OBJECTIVE 2: A GREENER , LOW CARBON E UROPE BY PROMOTING CLEAN AND FAIR ENERGY TRANSITION , GREEN AND BLUE INVESTMENT , THE CIRCULAR ECONOMY , CLIMATE ADAPTATION AND RISK PREVENTION AND MANAGEMENT

024 Energy efficiency and demonstration projects in SMEs and supporting measures 100 % 40 %

025 Energy efficiency renovation of existing housing stock, demonstration projects and supporting measures 100 % 40 %

026 Energy efficiency renovation of public infrastructure, demonstration projects and supporting measures 100 % 40 %

027 Support to enterprises that provide services contributing to the low carbon economy and to resilience to climate change 100 % 40 %

028 Renewable energy: wind 100 % 40 %

029 Renewable energy: solar 100 % 40 %

030 Renewable energy: biomass 100 % 40 % 031 Renewable energy: marine 100 % 40 %

032 Other renewable energy (including geothermal energy) 100 % 40 %

033 Smart Energy Distribution Systems at medium and low voltage levels (including smart grids and ICT systems) and related storage 100 % 40 %

034 High efficiency co-generation, district heating and cooling 100 % 40 %

035 Adaptation to climate change measures and prevention and management of climate related risks: floods (including awareness raising, civil protection and disaster management systems and infrastructures) 100 % 100 %

036 Adaptation to climate change measures and prevention and management of climate related risks: fires (including awareness raising, civil protection and disaster management systems and infrastructures) 100 % 100 %

037 Adaptation to climate change measures and prevention and management of climate related risks: others, e.g. storms and drought (including awareness raising, civil protection and disaster management systems and infrastructures) 100 % 100 %

Risk prevention and management of non-climate related natural risks (i.e. earthquakes) and risks linked to human 038 activities (e.g. technological accidents), including awareness raising, civil protection and disaster management systems 0 % 100 %

and infrastructures

039 Provision of water for human consumption (extraction, treatment, storage and distribution infrastructure, efficiency measures, drinking water supply) 0 % 100 %

040 Water management and water resource conservation (including river basin management, specific climate change adaptation measures, reuse, leakage reduction) 40 % 100 %

041 Waste water collection and treatment 0 % 100 %

042 Household waste management: prevention, minimisation, sorting, recycling measures 0 % 100 %

043 Household waste management: mechanical biological treatment, thermal treatment 0 % 100 %

044 Commercial, industrial or hazardous waste management 0 % 100 %

045 Promoting the use of recycled materials as raw materials 0 % 100 %

046 Rehabilitation of industrial sites and contaminated land 0 % 100 %

047 Support to environmentally-friendly production processes and resource efficiency in SMEs 40 % 40 % 048 Air quality and noise reduction measures 40 % 100 %

049 Protection, restoration and sustainable use of Natura 2000 sites 40 % 100 %

050 Nature and biodiversity protection, green infrastructure 40 % 100 %

P OLICY OBJECTIVE 3: A MORE CONNECTED E UROPE BY ENHANCING MOBILITY AND REGIONAL ICT CONNECTIVITY

051 ICT: Very High-Capacity broadband network (backbone/backhaul network) 0 % 0 %

052 ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for multi-dwelling premises) 0 % 0 %

053 ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the distribution point at the serving location for homes and business premises) 0 % 0 %

054 ICT: Very High-Capacity broadband network (access/local loop with a performance equivalent to an optical fibre installation up to the base station for advanced wireless communication) 0 % 0 %

055 ICT: Other types of ICT infrastructure (including large-scale computer resources/equipment , data centres, sensors and other wireless equipment) 0 % 0 %

056 Newly built motorways and roads - TEN-T core network 0 % 0 %

057 Newly built motorways and roads - TEN-T comprehensive network 0 % 0 %

058 Newly built secondary road links to TEN-T road network and nodes 0 % 0 %

059 Newly built other national, regional and local access roads 0 % 0 %

060 Reconstructed or improved motorways and roads - TEN-T core network 0 % 0 %

061 Reconstructed or improved motorways and roads - TEN-T comprehensive network 0 % 0 %

062 Other reconstructed or improved roads (motorway, national, regional or local) 0 % 0 %

063 Digitalisation of transport: road 40 % 0 %

064 Newly built railways - TEN-T core network 100 % 40 %

065 Newly built railways - TEN-T comprehensive network 100 % 40 %

066 Other newly built railways 100 % 40 % 067 Reconstructed or improved railways - TEN-T core network 0 % 40 %

068 Reconstructed or improved railways - TEN-T comprehensive network 0 % 40 %

069 Other reconstructed or improved railways 0 % 40 %

070 Digitalisation of transport: rail 40 % 0 %

071 European Rail Traffic Management System (ERTMS) 0 % 40 %

072 Mobile rail assets 40 % 40 %

073 Clean urban transport infrastructure 100 % 40 %

074 Clean urban transport rolling stock 100 % 40 %

075 Cycling infrastructure 100 % 100 %

076 Digitalisation of urban transport 40 % 0 %

077 Alternative fuels infrastructure 100 % 40 %

078 Multimodal transport (TEN-T) 40 % 40 %

079 Multimodal transport (not urban) 40 % 40 %

080 Seaports (TEN-T) 40 % 0 %

081 Other seaports 40 % 0 %

082 Inland waterways and ports (TEN-T) 40 % 0 %

083 Inland waterways and ports (regional and local) 40 % 0 %

084 Digitising transport: other transport modes 40 % 0 %

P OLICY OBJECTIVE 4: A MORE SOCIAL E UROPE BY IMPLEMENTING THE E UROPEAN P ILLAR OF S OCIAL R IGHTS

085 Infrastructure for early childhood education and care 0 % 0 %

086 Infrastructure for primary and secondary education 0 % 0 %

087 Infrastructure for tertiary education 0 % 0 % 088 Infrastructure for vocational education and training and adult learning 0 % 0 %

089 Housing infrastructure for migrants, refugees and persons under or applying for international protection 0 % 0 %

090 Housing infrastructure (other than for migrants, refugees and persons under or applying for international protection) 0 % 0 %

091 Other social infrastructure contributing to social inclusion in the community 0 % 0 %

092 Health infrastructure 0 % 0 %

093 Health equipment 0 % 0 %

094 Health mobile assets 0 % 0 %

095 Digitalisation in health care 0% 0%

096 Temporary reception infrastructure for migrants, refugees and persons under or applying for international protection 0 % 0 %

097 Measures to improve access to employment 0 % 0 %

098 Measures to promote access to employment of long-term unemployed 0 % 0 %

099 Specific support for youth employment and socio-economic integration of young people 0 % 0 %

100 Support for self-employment and business start-up 0 % 0 %

101 Support for social economy and social enterprises 0 % 0 %

102 Measures to modernise and strengthen labour market institutions and services to assess and anticipate skills needs and to ensure timely and tailor-made assistance 0 % 0 %

103 Support for labour market matching and transitions 0 % 0 %

104 Support for labour mobility 0 % 0 %

105 Measures to promote women’s labour market participation and reducing gender-based segregation in the labour market 0 % 0 %

106 Measures promoting work-life balance, including access to childcare and care for dependent persons 0 % 0 %

107 Measures for a healthy and well–adapted working environment addressing health risks, including promotion of physical activity 0 % 0 %

108 Support for the development of digital skills 0 % 0 % 109 Support for adaptation of workers, enterprises and entrepreneurs to change 0 % 0 %

110 Measures encouraging active and healthy ageing 0 % 0 %

111 Support for early childhood education and care (excluding infrastructure) 0 % 0 %

112 Support for primary to secondary education (excluding infrastructure) 0 % 0 %

113 Support for tertiary education (excluding infrastructure) 0 % 0 %

114 Support for adult education (excluding infrastructure) 0 % 0 %

115 Measures to promote equal opportunities and active participation in society 0 % 0 %

116 Pathways to integration and re-entry into employment for disadvantaged people 0 % 0 %

117 Measures to improve access of marginalised groups such as the Roma to education, employment and to promote their social inclusion 0 % 0 %

118 Support to the civil society working with marginalised communities such as the Roma 0 % 0 %

119 Specific actions to increase participation of third-country nationals in employment 0 % 0 %

120 Measures for the social integration of third-country nationals 0 % 0 %

121 Measures to enhancing the equal and timely access to quality, sustainable and affordable services 0 % 0 %

122 Measures to enhancing the delivery of family and community-based care services 0 % 0 %

123 Measures to improve the accessibility, effectiveness and resilience of healthcare systems (excluding infrastructure) 0 % 0 %

124 Measures to improve access to long-term care (excluding infrastructure) 0 % 0 %

125 Measures to modernise social protection systems, including promoting access to social protection 0 % 0 %

126 Promoting social integration of people at risk of poverty or social exclusion, including the most deprived and children 0 % 0 %

127 Addressing material deprivation through food and/or material assistance to the most deprived, including accompanying measures 0 % 0 %

P OLICY OBJECTIVE 5: A E UROPE CLOSER TO CITIZENS BY FOSTERING THE SUSTAINABLE AND INTEGRATED DEVELOPMENT OF URBAN , RURAL AND COASTAL AREAS AND

LOCAL INITIATIVES1

128 Protection, development and promotion of public tourism assets and related tourism services 0 % 0 %

129 Protection, development and promotion of cultural heritage and cultural services 0 % 0 %

130 Protection, development and promotion of natural heritage and eco-tourism 0 % 100 %

131 Physical regeneration and security of public spaces 0 % 0 %

O THER CODES RELATED TO POLICY OBJECTIVES 1-5

132 Improve the capacity of programme authorities and bodies linked to the implementation of the Funds 0 % 0 %

133 Enhancing cooperation with partners both within and outside the Member State 0 % 0 %

134 Cross-financing under the ERDF (support to ESF-type actions necessary for the implementation of the ERDF part of the operation and directly linked to it) 0 % 0 %

135 Enhancing institutional capacity of public authorities and stakeholders to implement territorial cooperation projects and initiatives in a cross-border, transnational, maritime and inter-regional context 0 % 0 %

136 Outermost regions: compensation of any additional costs due to accessibility deficit and territorial fragmentation 0 % 0 %

137 Outermost regions: specific action to compensate additional costs due to size market factors 0 % 0 %

138 Outermost regions: support to compensate additional costs due to climate conditions and relief difficulties 40 % 40 %

139 Outermost regions: airports 0 % 0 %

T ECHNICAL ASSISTANCE

140 Information and communication 0 % 0 %

141 Preparation, implementation, monitoring and control 0 % 0 %

142 Evaluation and studies, data collection 0 % 0 %

143 Reinforcement of the capacity of Member State authorities, beneficiaries and relevant partners 0 % 0 %

1 For policy objective 5 all dimension codes under policy objectives 1 to 4 may be chosen in addition to those listed under policy objective 5.

TABLE 2: CODES FOR THE FORM OF FINANCE DIMENSION

FORM OF FINANCE

01 Grant

02 Support through financial instruments: equity or quasi-equity

03 Support through financial instruments: loan

04 Support through financial instruments: guarantee

05 Support through financial instruments: ancillary support

06 Prize

TABLE 3: CODES FOR THE TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS DIMENSION

TERRITORIAL DELIVERY MECHANISM AND TERRITORIAL FOCUS

ITI focused on I NTEGRATED TERRITORIAL INVESTMENT (ITI) sustainable urban

development

11 Urban neighbourhoods x

12 Cities, towns and suburbs x

13 Functional urban areas x

14 Mountainous areas

15 Islands and coastal areas

16 Sparsely populated areas

17 Other types of territories targeted

CLLD focused on C OMMUNITY LED LOCAL DEVELOPMENT (CLLD) sustainable urban

development

21 Urban neighbourhoods x

22 Cities, towns and suburbs x

23 Functional urban areas x

24 Mountainous areas

25 Islands and coastal areas

26 Sparsely populated areas

27 Other types of territories targeted

Other type of territorial

O THER TYPE OF TERRITORIAL TOOL UNDER P OLICY O BJECTIVE 5 tool focused on sustainable urban

development

31 Urban neighbourhoods x

32 Cities, towns and suburbs x 33 Functional urban areas x

34 Mountainous areas

35 Islands and coastal areas

36 Sparsely populated areas

37 Other types of territories targeted

O THER APPROACHES2

41 Urban neighbourhoods

42 Cities, towns and suburbs

43 Functional urban areas

44 Mountainous areas

45 Islands and coastal areas

46 Sparsely populated areas

47 Other types of territories targeted

48 No territorial targeting

2 Other approaches undertaken under policy objectives other than policy objective 5 and not in a form of ITI, not in form of CLLD

TABLE 4: CODES FOR THE ECONOMIC ACTIVITY DIMENSION

ECONOMIC ACTIVITY

01 Agriculture and forestry

02 Fisheries

03 Aquaculture

04 Other blue economy sectors

05 Manufacture of food products and beverages

06 Manufacture of textiles and textile products

07 Manufacture of transport equipment

08 Manufacture of computer, electronic and optical products

09 Other unspecified manufacturing industries

10 Construction

11 Mining and quarrying

12 Electricity, gas, steam, hot water and air conditioning

13 Water supply, sewerage, waste management and remediation act

14 Transport and storage

15 Information and communication activities, including telecomm

16 Wholesale and retail trade

17 Accommodation and food service activities

18 Financial and insurance activities

19 Real estate, renting and business services activities

20 Public administration

21 Education

22 Human health activities

23 Social work activities, community, social and personal services

24 Activities linked to the environment

25 Arts, entertainment, creative industries and recreation

26 Other unspecified services

TABLE 5: CODES FOR THE LOCATION DIMENSION

LOCATION

Code Location

Code of region or area where operation is located/carried out, as set out in the Classification of Territorial Units for Statistics (NUTS) in the Annex to Regulation (EC) No 1059/2003 i of the

European Parliament and of the Council 3 , as last amended by Commission Regulation (EU) No

868/2014

TABLE 6: CODES FOR ESF SECONDARY THEMES

Coefficient for the ESF SECONDARY THEME calculation of support to

climate change objectives

01 Contributing to green skills and jobs and the green economy 100%

02 Developing digital skills and jobs 0%

03 Investing in research and innovation and smart specialisation 0%

04 Investing in small and medium-sized enterprises (SMEs) 0%

05 Non-discrimination 0%

06 Gender equality 0%

07 Capacity building of social partners 0%

08 Capacity building of the civil society organisations 0%

09 Not applicable 0%

TABLE 7: CODES FOR THE MACRO-REGIONAL AND SEA BASIN STRATEGIES

MACRO-REGIONAL AND SEA BASIN STRATEGIES

11 Adriatic & Ionian Region Strategy

12 Alpine Region Strategy

13 Baltic Sea Region Strategy

14 Danube Region Strategy

21 Arctic Ocean

22 Atlantic Strategy

23 Black Sea

24 Mediterranean Sea

25 North Sea

26 Western Mediterranean Strategy

30 No contribution to macro-regional or sea basin strategies

3 Regulation (EC) No 1059/2003 i of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).

ANNEX II

Template for Partnership Agreement - Article 7(4)

CCI [15 characters]

Title [255]

Version

First year [4]

Last year [4]

Commission decision number

Commission decision date

• 1. 

  Selection of policy objectives

Reference: Article 8(a), CPR, Article 3 of the AMIF, the ISF, the BMVI Regulations

Table 1: Selection of policy objective with justification

Selected Programme Fund Justification for selection of a policy objective policy objective

[3 500 per PO]

• 2. 

  Policy choices, coordination and complementarity

Reference: Article 8(b)(i)-(iii), CPR

Text field [60 000]

• 3. 

  Contribution to the budgetary guarantee under InvestEU with justification

Reference: Article 8(e) CPR; Article 10(a) CPR;

Table 2: Transfer to InvestEU

Category of Window 1 Window 2 Window 3 Window 4 Window 5 Amount regions*

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

ERDF More

developed

Less developed

Transition

Outermost and northern sparsely populated

ESF+ More

developed

Less developed

Transition

Outermost

CF

EMFF

AMIF

ISF

BMVI

Total

Text field [3500] (justification)

• 4. 

  Transfer between categories of region with justification

Reference: Article 8(d), Article 105 CPR;

Table 3. Transfer between categories of region

Category of Allocation by category Transfer to: Transfer amount Share of the initial Allocation by category region of region* allocation of region after the

transferred transfer

(a) (b) (c) (d) (g)=(d)/(b) (h)=(b)-(d)

Less developed More developed

Transition

More developed Less developed

Transition Less developed

• * 

  Initial allocation by category of region as communicated by the Commission after transfers referred to in tables 2-4, applicable to ERDF and ESF+ only.

Text field [3500] (justification)

• 5. 

  Preliminary financial allocation by policy objective

Reference: Article 8(c) CPR

Table 4: Preliminary financial allocation from ERDF, CF, ESF+, EMFF by policy objective*

Policy objectives ERDF Cohesion Fund ESF+ EMFF Total

Policy objective 1

Policy objective 2

Policy objective 3

Policy objective 4

Policy objective 5

Technical assistance

Allocation for 2026-

2027

Total

*Policy objectives according to Article 4(1), CPR. For ERDF, CF and ESF+ years 2021-2025; for EMFF for 2021-2027.

Text field [3500] (justification)

Table 5: Preliminary financial allocation from AMIF, ISF and BMVI by policy objective*

Policy objective Allocation

Policy objective as referred to in Article 3 of the [AMIF Regulation]

Policy objective as referred to in Article 3 of the [ISF Regulation]

Policy objective as referred to in Article 3 of the [BMVI Regulation]

Technical assistance

Total

• * 

  Policy objectives according to fund-specific regulations for EMFF, AMIF, ISF and BMVI; allocation for years 2021-2027

• 6. 

  List of programmes

Reference: Article 8(f), CPR; Article 104

Table 6. List of programmes with preliminary financial allocations*

Title [255] Fund Category of regions EU National Total contrubution contribution**

Programme 1 ERDF More developed

Transition

Less developed

Outermost and northern sparsely populated

Programme 1 CF

Programme 1 ESF+ More developed

Transition

Less developed

Outermost

Total ERDF, CF,

ESF+

Programme 2 EMFF

Programme 3 AMIF

Programme 4 ISF

Programme 5 BMVI

Total All funds

*Policy objectives according to Article 4(1), CPR. For ERDF, CF and ESF+ years 2021-2025; for EMFF for 2021-2027.

**In line with Article 106(2) on determination of co-financing rates.

Reference: Article 8 CPR

Table 7: List of Interreg programmes

Programme 1 Title 1 [255]

Programme 2 Title 1 [255]

• 7. 

  A summary of actions to be taken to reinforce administrative capacity

Reference: Article 8(g), CPR

Text field [4 500]

ANNEX III

Horizontal enabling conditions – Article 11(1)

Applicable to all specific objectives

Name of enabling conditions Fulfilment criteria

Effective monitoring mechanisms of Monitoring mechanisms are in place that cover all procedures under national the public procurement market procurement legislation which includes:

• 1. 

  Arrangements to ensure compilation of effective, reliable and exhaustive data and indicators within a single IT system or a network of

  interoperable systems, with a view to implementing the "once-only principle" and facilitating reporting obligations under Article 83(3) of Directive 2014/24 i/EU, in accordance with the e-procurement requirements, as well as under Article 84 of Directive 2014/24 i/EU. The data and indicators cover at least the following elements:

  • a. 

    Quality and intensity of competition: names of winning as well as initial bidders, number of initial bidders, number of selected

    bidders, contractual price – against initial budgetary allocation and, whenever possible through contract registers, final price after completion;

  • b. 

    Participation of SMEs as direct bidders;

  • c. 

    Appeals launched against the decisions of the contracting authorities, including at least their number, the time needed to render a decision in the first instance, and number of decisions referred to the second instance;

  • d. 

    A list of all contracts awarded pursuant to rules on exclusions from the public procurement rules, with an indication of the

    specific provision used.

• 2. 

  Arrangements to ensure sufficient capacity for monitoring and analysis of the data by the dedicated competent national authorities.

• 3. 

  Arrangements to make the data and indicators as well as the result of the analysis available to the public through user friendly open data.

• 4. 

  Arrangements to ensure that all information pointing to suspected bidrigging situations is systematically communicated to the competent

national competition bodies.

Tools and capacity for effective Managing authorities have the tools and capacity to verify compliance with application of State aid rules State aid rules through:

• 1. 

  Easy and comprehensive access to permanently updated information on undertakings in difficulty and under a recovery requirement.

• 2. 

  Access to expert advice and guidance on State aid matters, provided by local or national expert centre, under the coordination of national State aid authorities, with working arrangements to ensure that the expertise is effectively consulted with stakeholders.

Effective application and Effective mechanisms are in place to ensure compliance with the EU Charter implementation of the EU Charter of of Fundamental Rights which include:

Fundamental Rights 1. Arrangements to ensure verification of compliance of operations

supported by the Funds with the Charter of Fundamental Rights.

• 2. 

  Reporting arrangements to the monitoring committee on the compliance with the Charter of the operations supported by the Funds

Implementation and application of the A national framework for implementing the UNCRPD is in place that United Nations Convention on the includes:

rights of persons with disabilities 1. Objectives with measurable goals, data collection and monitoring (UNCRPD) in accordance with mechanism.

Council Decision 2010/48/EC i 2. Arrangements to ensure that the accessibility policy, legislation and

standards are properly reflected in the preparation and implementation of

the programmes.

ANNEX IV

Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 11(1)

Policy objective Specific objective Name of enabling Fulfilment criteria for the enabling condition condition

• 1. 

  A smarter ERDF: Good governance of Smart specialisation strategy(ies) shall be supported by:

Europe by All specific objectives national or regional smart 1. Up-to-date analysis of bottlenecks for innovation diffusion, including promoting under this policy specialisation strategy digitalisation innovative and objectives

smart economic 2. Existence of competent regional / national institution or body, responsible for

transformation the management of the smart specialisation strategy 3. Monitoring and evaluation tools to measure performance towards the

objectives of the strategy

• 4. 

  Effective functioning of entrepreneurial discovery process

• 5. 

  Actions necessary to improve national or regional research and innovation systems

• 6. 

  Actions to manage industrial transition

• 7. 

  Measures for international collaboration

• 2. 

  A greener, low ERDF and Cohesion Strategic policy framework 1. A national long term renovation strategy to support renovation of the national carbon Europe by Fund: to support energy stock of residential and non-residential buildings is adopted, in line with the

promoting clean 2.1 Promoting energy efficiency renovation of requirements of the Directive 2010/31 i/ EU on energy performance of and fair energy efficiency measures residential and nonbuildings, which: transition, green residential buildings a. Entails indicative milestones for 2030, 2040 and targets for 2050

and blue

investment, the b. Provides an indicative outline of budgetary resources to support the circular economy, implementation of the strategy

climate adaptation c. Defines effective mechanisms for promoting investments in building and risk prevention renovation

and management 2. Energy efficiency improvement measures to achieve required energy savings ERDF and Cohesion Governance of for the National Energy and Climate Plan are adopted and include:

Fund: energy sector 1. All elements required by the template in Annex I of the Regulation on

2.1 Promoting energy Governance of the Energy Union 1

efficiency measures 2. An indicative outline of envisaged financing resources and mechanisms for

2.2 Promoting measures promoting low-carbon energy renewable energy through investment in generation capacity

ERDF and Cohesion Effective promotion of the Measures are in place which ensure:

Fund: use of renewable energy 1. Compliance with the 2020 national renewables binding target and with this

2.2 Promoting across sectors and across baseline up to 2030 in accordance with the recast of the Directive 2009/28/EC i 2

renewable energy the EU 2. An increase in the share of renewables in the heating and cooling sector by 1

through investment in percentage point per year up to 2030

generation capacity

ERDF and Cohesion Effective disaster risk A national or regional disaster risk management plan, consistent with the existing

Fund: management framework. climate adaptation strategies is in place and includes:

2.4 Promoting climate 1. A description of key risks, assessed in accordance with the provisions of change adaptation, risk Article 6 (a) of Decision No 1313/2013/EU, reflecting current and long term prevention and disaster threats (25- 35 years). The assessment shall build, for climate related risks, on

resilience climate change projections and scenarios 2. Description of the disaster prevention, preparedness and response measures to

1 OJ [not yet adopted]

2 OJ [not yet adopted] address the key risks identified. The measures shall be prioritized in proportion to the risks and their economic impact, capacity gaps 3 , effectiveness and efficiency, taking into account possible alternatives

• 3. 

  Information on budgetary and financing resources and mechanisms available for covering the operation and maintenance costs related to prevention, preparedness and response

ERDF and Cohesion Updated planning for A national investment plan is in place and includes:

Fund: required investments in 1. An assessment of the current state of implementation of the Urban 2.5 Promoting water water and wastewater Wastewater Treatment Directive (UWWTD) 91/271/EEC and of the Drinking

efficiency sectors Water Directive (DWD) 98/83/EC

• 2. 

  The identification and planning of any public investments, including an indicative financial estimation

  • a. 

    Required to achieve compliance with the UWWTD, including a prioritization with regard to the size of agglomerations and the environmental impact, with investments broken down for each wastewater agglomeration

  • b. 

    Required to implement the DWD Directive on drinking water 98/83/EC

  • c. 

    Required to match the needs stemming from the proposed recast (COM(2017)753 final i), regarding in particular the revised quality parameters detailed in annex I

• 3. 

  An estimate of investments needed to renew existing wastewater and water supply infrastructure, including networks, based on their age and depreciation plans

• 4. 

  An indication of potential sources of public financing, when needed to complement user charges

3 As assessed in the risk management capabilities assessment required under Article 6 (c) of Decision 1313/2013

ERDF and Cohesion Updated planning for Waste management plan(s) are in place in accordance with Article 28 of Directive Fund: waste management 2008/98/EC as amended by Directive EU 2018/xxxx and covering the entire

2.6 Developing the territory of the Member State and include:

(Transition to) circular 1. An analysis of the current waste management situation in the geographical economy, through entity concerned, including the type, quantity and source of waste generated investment in the waste and an evaluation of their future development taking into account the sector and resource expected impacts of measures set out in the Waste Prevention Programme(s) efficiency developed in accordance with Article 29 of Directive 2008/98/EC i as amended

by Directive 2018/xx/EU

• 2. 

  An assessment of existing waste collection schemes, including the material and territorial coverage of separate collection and measures to improve its operation, as well as the need for new collection schemes

• 3. 

  An investment gap assessment justifying the need for additional or upgraded waste infrastructure, with an information of the sources of revenues available to meet operation and maintenance costs

• 4. 

  Information on the location criteria for site identification and on the capacity of future waste treatment installations

ERDF and Cohesion Prioritised action A priority action framework pursuant to Article 8 of Directive 92/43/EEC i is in Fund: framework for the place and includes:

2.6 Promoting green necessary conservation 1. All elements required by the template for the priority action framework for infrastructure in the measures involving Union 2021-2027 agreed by the Commission and the Member States

urban environment and co-financing 2. The identification of the priority measures and an estimate of financing needs

reducing pollution

• 3. 

  A more ERDF: National or regional A national or regional broadband plan is in place which includes:

connected Europe 3.1 Enhancing digital broadband plan 1. An assessment of the investment gap that needs to be addressed to reach the by enhancing connectivity EU Gigabit connectivity objectives 4 , based on:

mobility and

regional ICT o a recent mapping

5 of existing private and public infrastructure and

connectivity quality of service using standard broadband mapping indicators

o a consultation on planned investments

• 2. 

  The justification of planned public intervention on the basis of sustainable investment models that:

  o enhance, affordability and access to open, quality and future-proof infrastructure and services

  o adjust the forms of financial assistance to the market failures identified

  o allow for a complementary use of different forms of financing from EU, national or regional sources

• 3. 

  Measures to support demand and use of Very High Capacity (VHC) networks, including actions to facilitate their roll-out, in particular through

  6

  the effective implementation of the EU Broadband Cost-Reduction Directive

• 4. 

  Technical assistance mechanisms, including Broadband Competence Offices to reinforce the capacity of local stakeholders and advise project promoters

• 5. 

  A monitoring mechanism based on standard broadband mapping indicators

ERDF and Cohesion Comprehensive transport Multimodal mapping of existing and planned infrastructures until 2030 is in place Fund: planning at the appropriate which:

3.2 Developing a level 1. Includes economic justification of the planned investments, underpinned by

sustainable, climate robust demand analysis and traffic modelling, which should take into account resilient, intelligent,

4 As defined in the Communication from the European Commission: "Towards a European Gigabit Society" - COM(2016)587 i: https://ec.europa.eu/digital-singlemarket/en/policies/improving-connectivity-and-access

5 In line with article 22 of the [Proposal for a] Directive of the European Parliament and of the Council establishing the European Electronic Communications Code].

6 Directive 2014/61 i/EU secure and intermodal the anticipated impact of rail liberalisation

TEN-T 2. Reflects air quality plans, taking into account in particular national

3.3 sustainable, climate decarbonisation plans

resilient, intelligent and 3. Includes investments in core TEN-T network corridors, as defined by

intermodal national, regulation (EU) 1316/2013 i, in line with the respective TEN-T work plans

regional and local 4. For investments outside the core TEN-T, ensures complementarity by mobility, including providing sufficient connectivity of the regions and local communities to the

improved access to core TEN-T and its nodes

TEN-T and cross-border

mobility 5. Ensures interoperability of the rail network, through the deployment of baseline-3 compliant ERTMS covering at least the European Deployment Plan

• 6. 

  Promotes multimodality, identifying needs for multimodal or transhipment freight and passengers terminals and active modes

• 7. 

  Includes measures aiming at promoting alternative fuels, in line with the relevant national policy frameworks

• 8. 

  Includes assessment of road safety risks in line with existing national road safety strategies, together with a mapping of the affected roads and sections and providing with a prioritisation of the corresponding investments

• 9. 

  Provides information on budgetary and financing resources corresponding to the planned investments and required to cover operation and maintenance costs of the existing and planned infrastructures

• 4. 

  A more social ERDF: Strategic policy framework A strategic policy framework for active labour market policies in the light of the

Europe by 4.1 enhancing the for active labour market Employment guidelines is in place and includes: implementing the effectiveness of labour policies 1. Arrangements for conducting jobseekers’ profiling and assessment of their European Pillar of markets and access to needs, including for entrepreneurial pathways

Social Rights quality employment 2. Information on job vacancies and employment opportunities taking into

trough developing account the needs of the labour market

infrastructure 3. Arrangements for ensuring that its design, implementation, monitoring and

ESF: review is conducted in close cooperation with relevant stakeholders 4.1.1 Improving access 4. Arrangements for monitoring, evaluation and review of active labour market

to employment of all policies

jobseekers, including 5. For youth employment interventions, evidence-based and targeted pathways youth, and of inactive towards young people not in employment, education or training including people and promoting outreach measures and based on quality requirements taking into account self-employment, and criteria for quality apprenticeships and traineeships, including in the context the social economy; of Youth Guarantee schemes implementation

4.1.2 Modernising labour market institutions and services to ensure timely and tailor-made assistance and support to labour market matching, transitions and mobility;

ERDF: National strategic A national strategic policy framework for gender equality is in place that includes:

4.1 enhancing the framework for gender 1. Evidence-based identification of challenges to gender equality

effectiveness of labour equality 2. Measures to address gender gaps in employment, pay and pensions, and

markets and access to promote work-life balance, including through improving access to early quality employment childhood education and care, with targets

trough developing

infrastructure 3. Arrangements for monitoring, evaluation and review of the strategic policy framework and data collection methods

• 4. 

  Arrangements for ensuring that its design, implementation, monitoring and

ESF: review is conducted in close cooperation with equality bodies, social partners

4.1.3 Promoting a better and relevant civil society organisations work/life balance including access to childcare, a healthy and well–adapted working environment addressing health risks, adaptation of workers to change and healthy and active ageing;

ERDF: Strategic policy framework A national and/or regional strategic policy framework for the education and

4.2 improving access to for the education and training system is in place and includes: inclusive and quality training system at all 1. Evidence-based systems for skills anticipation and forecasting as well as services in education, levels. graduate tracking mechanisms and services for quality and effective guidance

training and lifelong for learners of all ages

learning through 2. Measures to ensure equal access to, participation in and completion of quality, developing relevant and inclusive education and training and acquisition of key infrastructure; competences at all levels, including higher education

• 3. 

  Coordination mechanism across all levels of education and training, including ESF: tertiary education, and clear assignment of responsibilities between the

4.2.1 Improving the relevant national and/or regional bodies

quality, effectiveness 4. Arrangements for monitoring, evaluation and review of the strategic policy and labour market framework

relevance of education 5. Measures to target low-skilled, low-qualified adults and those with and training systems; disadvantaged socio-economic backgrounds and upskilling pathways

4.2.2 Promoting 6. Measures to support teachers, trainers and academic staff as regards flexible upskilling and appropriate learning methods, assessment and validation of key competences

reskilling opportunities

for all, including by 7. Measures to promote mobility of learners and staff and transnational

facilitating career collaboration of education and training providers, including through

transitions and recognition of learning outcomes and qualifications

promoting professional mobility

4.2.3 Promoting equal access, in particular for disadvantaged groups, to quality and inclusive education and training, from early childhood education and care through general and vocational education and training and to tertiary level;

ERDF: National strategic policy A national strategic policy framework for social inclusion and poverty reduction is

4.3 increasing the socioframework for social in place that includes: economic integration of inclusion and poverty 1. Evidence-based diagnosis of poverty and social exclusion including child marginalised reduction poverty, homelessness, spatial and educational segregation, limited access to

communities, migrants essential services and infrastructure, and the specific needs of vulnerable and disadvantaged people

groups, through 2. Measures to prevent and combat segregation in all fields, including through integrated measures providing adequate income support, inclusive labour markets and access to including housing and quality services for vulnerable people, including migrants

social services 3. Measures for the shift from institutional to community-based care

ESF: 4. Arrangements for ensuring that its design, implementation, monitoring and

4.3.1 Promoting review is conducted in close cooperation with social partners and relevant active inclusion civil society organisations

including with a view to promoting equal opportunities and active participation, and improving employability;

ESF: National Roma Integration The National Roma Integration Strategy (NRIS) is in place that includes:

4.3.2 Promoting Strategy 1. Measures to accelerate Roma integration, prevent and eliminate segregation,

socio-economic taking into account the gender dimension and situation of young Roma, and integration of sets baseline and measurable milestones and targets

marginalised 2. Arrangements for monitoring, evaluation and review of the Roma integration communities such as the measures

Roma; 3. Arrangements for the mainstreaming of Roma inclusion at regional and local

level

• 4. 

  Arrangements for ensuring that its design, implementation, monitoring and review is conducted in a close cooperation with the Roma civil society and all other relevant stakeholders, including at the regional and local levels

ERDF: Strategic policy framework A national or regional strategic policy framework for health is in place that 4.4 ensuring equal for health. contains:

access to health care

through developing 1. Mapping of health and long-term care needs, including in terms of medical infrastructure, including staff, to ensure sustainable and coordinated measures

primary care 2. Measures to ensure the efficiency, sustainability, accessibility and affordability to health and long-term care services, including specific focus on individuals

excluded from the health and long-term care systems ESF: 3. Measures to promote community based services, including prevention and

4.3.4 Enhancing the primary care, home-care and community-based services

equal and timely access to quality, sustainable and affordable services; improving accessibility, effectiveness and resilience of healthcare systems; improving access to long-term care services

ANNEX V

Template for programmes supported from the ERDF (Investment for Jobs and growth

goal), ESF+, the Cohesion Fund and the EMFF – Article 16(3)

CCI

Title in EN 1 [255 characters ]

Title in national language(s) [255]

Version

First year [4]

Last year [4]

Eligible from

Eligible until

Commission decision number

Commission decision date

Member State amending decision number

Member State amending decision entry into force date

Non substantial transfer (art. Yes/No 19.5)

NUTS regions covered by the programme (not applicable to the EMFF)

Fund concerned ERDF

Cohesion Fund

ESF+

EMFF

• 1. 

  Programme strategy: main development challenges and policy responses

Reference: Article 17(3)(a)(i)-(vii) and 17(3)(b)

Text field [30 000]

For Jobs and growth goal:

Table 1

1 Numbers in square brackets refer to number of characters.

Policy Specific Justification (summary) objective objective or

dedicated priority*

[2 000 per specific objective or dedicated priority]

*Dedicated priorities according to ESF+ Regulation

For the EMFF:

Table 1A

Policy Priority SWOT analysis (for each priority) Justification (summary) objective

Strengths [20 000 per priority]

[10 000 per priority]

Weaknesses

[10 000 per priority]

Opportunities

[10 000 per priority]

Threats

[10 000 per priority]

Identification of needs on the basis of the SWOT analysis and taking into account the elements set out in Article 6(6) of the EMFF Regulation

[10 000 per priority]

• 2. 

  Priorities other than technical assistance

Reference: Article 17(2) and 17(3)(c)

Table 1 T: Programme structure*

ID Title [300] TA Basis for Fund Category of region Specific calculation supported Objective selected

1 Priority 1 No ERDF More SO 1

Transition

Less developed SO 2

Outermost and sparsely populated

More SO 3

2 Priority 2 No ESF+ More SO 4

Transition

Less developed SO 5

Outermost

3 Priority 3 No CF N/A

3 Priority technical assistance Yes NA

.. Dedicated priority youth No ESF+ employment)

.. Dedicated priority CSRs No ESF+

.. Dedicated priority No ESF+ SO 8 Innovative actions

Dedicated priority Material No ESF+ SO 9

deprivation

• * 

  Information on this table will serve as technical input to prefill other fields and tables in the tamplate in the electionic format.Not applicable to EMFF.

2.1 Title of the priority [300] (repeated for each priority)

 This is a priority dedicated to a relevant country-specific recommendation This is a priority dedicated to youth employment This is a priority dedicated to innovative actions This is a priority dedicated to addressing material deprivation**

*Table applicable to ESF+ priorities.

** If marked go to section 2.1.2

2.1.1. Specific objective 2 (Jobs and growth goal) or Area of support (EMFF) – repeated for each selected specific objective or area of support, for priorities other than technical assistance

2.1.1.1 Interventions of the Funds

Reference: Article 17(3)(d)(i)(iii)(iv)(v)(vi);

The related types of actions – Article 17(3)(d)(i):

Text field [8 000]

List of planned operations of strategic importance- Article 17(3)(d)(i):

Text field [2 000]

The main target groups - Article 17(3)(d)(iii):

2 Except for a specific objective set out in Article 4(1)(c)(vii) of the ESF+ Regulation.

Text field [1 000]

Specific territories tageted, including the planned use of territorial tools – Article 17(3)(d)(iv)

Text field [2 000]

The interregional and transnational actions –Article – 17(3)(d)(v)

Text field [2 000]

The planned use of financial instruments – Article – 17(3)(d)(vi)

Text field [1 000]

2.1.1.2 Indicators 3

Reference: Article 17(3)(d)(ii)

Table 2: Output indicators

Priority Specific Fund Category ID Indicator [255] Measurement Milestone Target (2029) objective of region [5] unit (2024)

(Jobs and growth goal) or area of support (EMFF)

Table 3: Result indicators

Priorit Specific Fun Categor ID Indicato Measuremen Baseline Referenc Targe Sourc Comment y objectiv d y of [5 r [255] t unit or e year t

e (Jobs region ] referenc (2029) e of s [200] and e value growth data goal) or area of [200] support (EMFF)

2.1.1.3 Indicative breakdown of the programme resources (EU) by type of intervention 4 (not applicable to the EMFF)

3 Prior to the mid-term review in 2025 for the ERDF, the ESF+ and the CF, breakdown for the years 2021 to 2025 only.

Reference: Article 17(3)(d)(vii)

Table 4: Dimension 1 – intervention field

Priority No Fund Category of Specific Code Amount (EUR) region objective

Table 5: Dimension 2 – form of financing

Priority No Fund Category of Specific Code Amount (EUR) region objective

Table 6: Dimension 3 – territorial delivery mechanism and territorial focus

Priority No Fund Category of Specific Code Amount (EUR) region objective

Table 7: Dimension 6 – ESF+ secondary themes

Priority No Fund Category of Specific Code Amount (EUR) region objective

2.1.2 Specific objective addressing material deprivation

Reference: Article 17(3); CPR

Types of support

Text field [2 000 characters]

Main target groups

Text field [2 000 characters]

Decryption of the national or regional schemes of support

Text field [2 000 characters]

Criteria for the selection of operations 5

4 Prior to the mid-term review in 2025 for the ERDF, the ESF+ and the CF, breakdown for the years 2021 to 2025 only.

5 Only for programmes limited to the specific objective set out in Article 4(1)(c)(vii) of the ESF+ Regulation

Text field [4 000 characters]

2.T. Technical assistance priority

Reference: Article 17(3)(e); Article 29, Article 30, Article 31, Article 89 CPR;

Description of technical assistance under flat rate payments – Article 30

Text field [5 000]

Description of technical assistance under payments not linked to costs – Article 31

Text field [3 000]

Table 8: Dimension 1 – intervention field

Priority No Fund Category of Code Amount (EUR) region

Table 9: Dimension 5 – ESF+ secondary themes

Priority No Fund Category of Code Amount (EUR) region

• 3. 

  Financial plan

Reference: Article 17(3)(f)(i)-(iii); Article 106(1)-(3), Article 10; Article 21; CPR, 3.A Transfers and contributions 6

Reference: Article 10; Article 21; CPR

 Programme amendment related to Article 10, CPR (contribution to Invest EU)

  Programme amendment related to Article 21, CPR (transfers to instruments under direct or indirect management between shared management funds)

Table 15: Contributions to InvestEU*

Category Window Window Window Window Window amount of regions 1 2 3 4 5

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

ERDF More

developed

Less developed

Transition

Outermost and northern sparsely populated

ESF+ More

developed

Less developed

Transition

Outermost

CF

EMFF

Total

*Cumulative amounts for all contributions during programming period.

Table 16: Transfers to instruments under direct or indirect management*

Fund Category Instrument Instrument Instrument Instrument Instrument Transfer amount of regions 1 2 3 4 5

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

ERDF More

developed

6 Applicable only to programme amendments in line with Article 10 and 21, CPR..

Transition

Less developed

Outermost and northern sparsely populated

ESF+ More

developed

Transition

Less developed

Outermost

CF

EMFF

Total

*Cumulative amounts for all transfers during programming period.

Table 17: Transfers between shared management funds*

ERDF ESF+ CF EMFF AMF ISF BMVI Total

More Transition Less Outermost and More Transition Less Outermost developed developed northern sparsely developed developed

populated

ERDF More developed

Transition

Less developed

Outermost and northern sparsely populated

ESF+ More developed

Transition

Less developed

Outermost

CF

EMFF

Total

*Cumulative amounts for all transfers during programming period.

3.1 Financial appropriations by year

Reference: Article 17(3)(f)(i)

Table 10: Financial appropriations by year

Fund Category 2021 2022 2023 2024 2025 2026 2027 Total of region

ERDF Less developed

More developed

Transition

Outermost and northern sparsely populated

Total

ESF+ Less developed

More developed

Transition

Outermost

Total

Cohesion N/A

Fund

EMFF N/A

Total

3.2 Total financial appropriations by fund and national co-financing 1

Reference: Article 17(3)(f)(ii), Article 17(6)

For Jobs and growth goal:

Table 11: Total financial appropriations by fund and national co-financing

Policy Priority Basis for calculation Fund Category of region* EU National Indicative breakdown Total Coobjecive EU support (total or contrubution contribution of national contribution financing No or public) rate TA public private

(a) (b)=(c)+(d) (c) (d) (e)=(a)+(b)** (f)=(a)/(e)**

Priority 1 P/T ERDF Less developed

More developed

Transition

Special allocation for outermost and northern sparsely populated regions

Priority 2 ESF+ Less developed

More developed

Transition

Outermost

1 Prior to the mid-term review in 2025 for the ERDF, the ESF+ and the CF, financial appropriations for the years 2021 to 2025 only.

Priority 3 CF

TA TA Art 29 ERDF or

CPR ESF+ or CF

TA Art 30 ERDF or CPR ESF+ or CF

Total ERDF More developed

Transition

Less developed

Special allocation for outermost and northern sparsely populated regions

Total ESF+ More developed

Transition

Less developed

Outermost

Total CF N/A

Grand total

• * 

  For ERDF: less developed, transition, more developed, and, where applicable special allocation for outermost and northern sparsely populated regions. For ESF+: less developed, transition, more developed and, where applicable, additional allocation for outermost regions. For CF: not applicable. For technical assistance, application of categories of region depends on selection of a fund.

** Where relevant for all categories of region.

For the EMFF:

Reference: Article 17(3)(f)(iii)

Table 11 A

Priority Type of area of Basis for EU contribution National Total Co-financing rate support calculation public

(nomenclature set

out in the EMFF of EU support

Regulation)

Priority 1 1.1 Public

1.2 Public

1.3 Public

1.4 Public

1.5 Public

Priority 2 2.1 Public

Priority 3 3.1 Public

Priority 4 4.1 Public

Technical 5.1 Public assistance

• 4. 

  Enabling conditions

Reference: Article 19(3)(h)

Table 12: Enabling conditions

Enabling Fund Specific Fulfilment Criteria Fulfilment Reference Justification conditions objective of of criteria to relevant

(N/A to the enabling documents EMFF) condition

Yes/No Criterion 1 Y/N [500] [1 000]

Criterion 2 Y/N

• 5. 

  Programme authorities

Reference: Article 17(3)(j); Article 65, Article 78 CPR

Table 13: Programme authorities

Programme authorities Name of the institution Contact name [200] E-mail [200]

[500] Managing authority

Audit authority

Body which receives payments from the

Commission

• 6. 

  Partnership

Reference: Article 17(3)(g)

Text field [10 000]

• 7. 

  Communication and visibility

Reference: Article 17(3)(i) CPR, Article 42(2) CPR

Text field [4 500]

• 8. 

  Use of unit costs, lump sums, flat rates and financing not linked to costs

Reference: Articles 88 and 89 CPR

Table 14: Use of unit costs, lump sums, flat rates and financing not linked to costs

Indication of use of Articles 88 and 89:* Priority Fund Specific No objective (Jobs and growth goal) or area of support (EMFF)

Use of reimbursement of eligible expenditure based on unit costs, lump Priority 1 ERDF SO 1 sums and flat rates under priority according to Article 88 CPR SO 2

Priority 2 ESF+ SO 3

SO 4

Priority 3 CF SO 5

SO 6

Use of financing not linked to costs according to Article 89 CPR Priority 1 ERDF SO 7

SO 8

Priority 2 ESF+ SO 9 SO 10

Priority 3 CF SO 11

SO 12

• * 

  Full information will be provided acorrding to the models annexed to the CPR.

APPENDICES

 Reimbursement of eligible expenditure based on unit costs, lump sums and flat rates (Article 88

CPR)

 Financing not linked to costs (Article 89 CPR)  EMFF action plan for small-scale coastal fishing  EMFF action plan for each outermost region

Appendix 1: Reimbursement of eligible expenditure from the Commission to the Member State based on unit costs, lump sums and flat rates

Template for submitting data for the consideration of the Commission

(Article 88)

Date of submitting the proposal

Current version

• A. 

  Summary of the main elements

Priority Fund Specific Category of Estimated Type(s) of operation Corresponding indicator Unit of Type of SCO Corresponding objective (jobs region proportion of name(s) measurement for (standard standard scales of and growth the total the indicator scale of unit unit costs, lump

goal) or area of financial costs, lump sums or flat rates support allocation sums or flat

(EMFF) within the rates) (in national priority to currency)

which the SCO will be applied

in % (estimate)

Code Description Code Description

• B. 

  Details by type of operation (to be completed for every type of operation)

Did the managing authority receive support from an external company to set out the simplified costs below?

If so, please specify which external company: Yes/No – Name of external company

Types of operation:

1.1. Description of the operation type

1.2 Priority /specific objective(s) concerned (Jobs and growth goal) or area of support (EMFF)

1.3 Indicator name 1

1.4 Unit of measurement for indicator

1.5 Standard scale of unit cost, lump sum or flat rate

1.6 Amount

1.7 Categories of costs covered by unit cost, lump sum or flat rate

1.8 Do these categories of costs cover all eligible expenditure for the operation? (Y/N)

1.9 Adjustment(s) method

11.10 Verification of the achievement of the unit of measurement

• - 

  what document(s) will be used to verify the achievement of the unit of measurement?

• - 

  describe what will be checked during management verifications (including on-the-spot), and by whom.

• - 

  what arrangements to collect and store the data/documents described?

1.11 Possible perverse incentives

1 Several complementary indicators (for instance one output indicator and one result indicator) are possible for one type of operation. In these cases, fields 1.3 to 1.11 should be filled in for each indicator.

or problems caused by this indicator, how they could be mitigated, and the estimated level of risk

1.12 Total amount (national and EU) expected to be reimbursed

C: Calculation of the standard scale of unit costs, lump sums or flat rates

• 1. 

  Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).

• 2. 

  Please specify why the proposed method and calculation is relevant to the type of operation.

• 3. 

  Please specify how the calculations were made, in particular including any assumptions made in terms of quality or quantities. Where relevant, statistical evidence and benchmarks should be used and attached to this annex in a format that is usable by the Commission.

• 4. 

  Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.

• 5. 

  Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.

Appendix 2: Financing not linked to cost

Template for submitting data for the consideration of the Commission

(Article 89)

Date of submitting the proposal

Current version

• A. 

  Summary of the main elements

Priority Fund Specific Category of The amount Type(s) of operation Conditions to be Corresponding indicator Unit of objective region covered by fulfilled/results to be name(s) measurement for

(Jobs and the financing achieved the indicator

growth goal)

or area of not linked to

support cost

(EMFF)

Code Description

The overall amount covered

• B. 

  Details by type of operation (to be completed for every type of operation)

Types of operation:

1.1. Description of the operation type

1.2 Priority / specific objective(s) (Jobs and growth goal) or area of support (EMFF) concerned

1.3 Conditions to be fulfilled or results to be achieved

1.4 Deadline for fulfilment of conditions or results to be achieved

1.5 Indicator definition for deliverables

1.6 Unit of measurement for indicator for deliverables

1.7 Intermediate deliverables (if Intermediate applicable) triggering reimbursement by deliverables

Date Amounts

the Commission with schedule for reimbursements

1.8 Total amount (including EU and national funding)

1.9 Adjustment(s) method 1.10 Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables)

• - 

  describe what document(s) will be used to verify the achievement of the result or condition

• - 

  describe what will be checked during management verifications (including on-the-spot), and by whom.

• - 

  describe what are the arrangements to collect and store the data/documents

1.11 Arrangements to ensure the audit trail

Please list the body(ies) responsible for these arrangements.

Appendix 3: EMFF action plan for small-scale coastal fishing

Template for submitting data for the consideration of the Commission

Date of submitting the proposal

Current version

• 1. 

  Description of the small-scale coastal fleet

Text field [5 000]

• 2. 

  General description of the strategy for the development of profitable and sustainable small-scale coastal fishing

Text field [5 000]and indicative overall EMFF amount allocated

• 3. 

  Description of the specific actions under the strategy for the development of profitable and sustainable small-scale coastal fishing

Description of the main actions Indicative EMFF amount allocated (EUR)

Adjustment and management of fishing capacity

Text field [10 000]

Promotion of sustainable, climate resilient and low-carbon fishing practices that minimize damage to the environment Text field [10 000] Reinforcement of the value chain of the sector and the promotion of marketing strategies Text field [10 000] Promotion of skills, knowledge, innovation and capacity building Text field [10 000] Improvement of health, safety and working conditions on board fishing vessels Text field [10 000] Increased compliance with data collection, traceability, monitoring, control and surveillance requirements Text field [10 000] Involvment of small-scale operators in the participatory management of the maritime space, including Marine Protected Areas and Natura 2000 areas Text field [10 000] Diversification of activities in the borader sustainable blue economy Text field [10 000] Collective organisation and participation of small-scale operators in the decision-making and advisory processes Text field [10 000]

• 4. 

  Where appropriate, the implementation of the FAO voluntary guidelines for securing sustainable small-scale fisheries

Text field [10 000]

• 5. 

  Where appropriate, the implementation of the regional plan of action for small-scale fisheries from the General Fisheries Commission for the Mediterranean Text field [10 000]

• 6. 

  Indicators

Table 1: Output indicators

Title of the output indicator Measurement unit Milestone (2024) Target (2029)

Table 2: Result indicators

Title of the result indicator Measurement unit Baseline Reference year Target (2029)

Appendix 4: EMFF action plan for each outermost region

Template for submitting data for the consideration of the Commission

Date of submitting the proposal

Current version

• 1. 

  Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy

Text field [30 000]

• 2. 

  Description of the main actions envisaged and the corresponding financial means

Description of the main actions EMFF amount allocated

(EUR)

Structural support to the fishery and aquaculture sector under the

EMFF

Text field [10 000]

Compensation for the additional costs under Article 21 of the

EMFF

Text field [10 000]

Other investments in the sustainable blue economy necessary to achieve a sustainable coastal development

Text field [10 000]

• 3. 

  Description of the synergies with other sources of Union funding

Text field [10 000]

• 4. 

  Description of the synergies with the action plan for small-scale coastal fishing

Text field [10 000]

ANNEX VI

Template of a programme for the AMIF, the ISF and the BMVI – Article 16(3)

CCI number

Title in English [255 characters 1 ]

Title in the national language [255]

Version

First Year [4]

Last Year [4]

Eligible from

Eligible until

Commission Decision Number

Commission Decision Date

Member State amending decision number

Member State amending decision entry into force date

• 1. 

  Programme strategy: main challenges and policy responses

Reference: Article 17(3)(a)(i)-(v) and (vii) and 17(3)(b)

This section explains how the programme will address the main challenges identified in the Partnership Agreement, provides a summary of challenges identified at the national level based on

local, regional and national needs assessments and/or strategies. It provides an overview of the

state of implementation of relevant EU acquis and the progress achieved on EU action plans, and

describes how the Fund will support their development through the programming period.

Text field [15 000]

• 2. 

  Specific objectives (repeated for each specific objective other than technical assistance )

1 Number in square brackets refer to number of characters

Reference: Article 17(2) and 17(4)

2.1. Title of the specific objective [300]

2.1.1. Description of a specific objective

This section describes, for each specific objective, the initial situation, main challenges and

proposes responses supported by the Fund. It describes which operational objectives are addressed

with the support of the Fund; it provides an indicative list of actions within the scope of Articles 3

and 4 of the AMIF, ISF or BMVI Regulations.

In particular: For operating support, it provides a justification in line with Article 17 of the ISF

Regulation, Articles 17 and 18 of the BMVI Regulation or Article 20 of the AMIF Regulation. It

includes an indicative list of beneficiaries with their statutory responsibilities, main tasks to be

supported and indicative number of staff to be supported for each beneficiary and task. For the ISF,

operating support is to be described in point 4 of the template.

For specific actions, it describes how the action will be carried out and provides justification for

the allocated amount. In addition, for joint specific actions, the lead Member State lists the

participating Member States, including their role and, if applicable, their financial contribution.

For emergency assistance, it describes how the action will be carried out and provides justification

for the allocated amount.

Planned use of financial instruments, if applicable.

AMIF only: resettlement and solidarity shall be presented separately.

Text field (16 000 characters)

2.1.2 Indicators

Table 1: Output indicators

Specific objective ID [5] Indicator [255] Measurement unit Milestone (2024) Target (2029)

Table 2: Result indicators

Specific ID Indicator Measureme Baseline or Reference Target Source of Comments objective [5] [255] nt unit reference year (2029) data [200] [200]

value

2.1.3 Indicative breakdown of the programme resources (EU) by type of intervention

Reference: Article 17(5) and Article 10(16) of the BMVI Regulation or Article 10(9) of the ISF Regulation or Article 10(8) of the AMIF Regulation

Table 3

Specific objective Type of intervention Code Indicative amount (Euro)

1.1. Operating support (ISF only)

This section is applicable only to programmes receiving support from the ISF and provides a

justification for the use of it in line with Article 17 of the ISF Regulation. It includes an indicative

list of beneficiaries with their statutory responsibilities, main tasks to be supported and indicative

number of staff to be supported for each beneficiary and task. See also point 2.1.1 above

Text field [5 000]

Table 4

Type of intervention Code Indicative amount (Euro)

1.2. Technical assistance

Reference: Article 17(3)(e); Article 30 CPR; Article 31 CPR; Article 89 CPR;

Text field [5 000] (Technical assistance under flat rate payments)

Text field [3000] (Technical assistance under payments not linked to costs)

Table 5

Type of intervention Code Indicative amount (Euro)

• 3. 

  Financial plan

Reference: Article 17(3)(f)

3.1. Financial appropriations by year

Table 6

Fund 2021 2022 2023 2024 2025 2026 2027 Total

3.2 Total financial appropriations from the Fund and national co-financing

Reference: Article 17(3)(f) (iv)

Table 7

Specific Basis for EU National Indicative breakdown Total Coobjective

Type of action calculation contribution contribution of national

EU support (a) (b)=(c)+(d) contribution e=(a)+(b)

financing rate

(total or (f)=(a)/(e)

public)

public (c ) private

(d)

Specific Type of action no 1 objective [Reference to Article

1 8(1) of

AMIF/ISF/BMVI Regulation]

Type of action no 2 [Reference to Article 8(2) of AMIF/ISF/BMVI Regulation]

Type of action no 3 [Reference to Article 8(3) and 8(4) of AMIF/ISF/BMVI Regulation]

Type of action no 4 [Reference to Article 14 and 15 of AMIF Regulation]

Total for

SO 1

SO 2 Type of action no 1

[Reference to Article 8(1) of AMIF/ISF/BMVI Regulation] Type of action no 2 [Reference to Article 8(2) of AMIF/ISF/BMVI Regulation]

Type of action no 3 [Reference to Article 8(3) and 8(4) of AMIF/ISF/BMVI Regulation]

Total for SO 2

SO 3 Type of action no 1 [Reference to Article 8(1) of AMIF/ISF/BMVI

Regulation]

Type of action no 2 [Reference to Article 8(2) of AMIF/ISF/BMVI Regulation]

Type of action no 3 [Reference to Article 8(3) and 8(4) of AMIF/ISF/BMVI Regulation]

Total for SO 3

TA (Art 30 CPR)

TA (Art 31 CPR)

Grand total

Table 8 [AMIF only] Number of persons per year

Category 2021 2022 2023 2024 2025 2026 2027

Resettlement

Humanitarian admission

[other categories]

• 4. 

  Enabling conditions

Reference: Article 17(3)(h)

Table 9

Enabling condition Fulfilment of Criteria Fulfilment of Reference to relevant Justification enabling condition criteria documents

Criterion 1 Y/N [500] [1000]

Criterion 2

• 5. 

  Programme authorities

Reference: Article 17(3)(j); Article 65 and 78 CPR

Table 10 Name of the institution [500] Contact name and position [200] e-mail [200]

Managing authority

Audit authority

Body which receives payments from the Commission

• 6. 

  Partnership

Reference: Article 17(3)(g);

text field [10 000]

• 7. 

  Communication and visibility

Reference: Article 17(3)(i) CPR, Article 42(2)

Text field [4 500]

• 8. 

  Use of unit costs, lump sums, flat rates and financing not linked to costs

Reference: Articles 88 and 89 CPR

Indication of use of Article 88 and 89*: Specific objective

Use of reimbursement of eligible expenditure based on unit costs, lump sums and flat rates under priority according to Article 88 CPR

Use of financing not linked to costs according to Article 89 CPR

• * 

  Full information will be provided acorrding to the models in appendices.

APPENDICES

 Reimbursement of eligible expenditure based on unit costs, lump sums and flat rates (Article 88

CPR)

 Financing not linked to costs (Article 89 CPR) Appendix 1: Reimbursement of eligible expenditure from the Commission to the Member State based on unit costs, lump sums and flat rates

Template for submitting data for the consideration of the Commission

(Article 88)

Date of submitting the proposal

Current version

• A. 

  Summary of the main elements

Priority Fund Estimated Type(s) of operation Corresponding indicator Unit of measurement Type of SCO Corresponding proportion of the name(s) for the indicator (standard scale standard scales of unit total financial of unit costs, costs, lump sums or

allocation within lump sums or flat rates

the priority to flat rates)

which the SCO

will be applied in

% (estimate)

Code Description Code Description

• B. 

  Details by type of operation (to be completed for every type of operation)

Did the managing authority receive support from an external company to set out the simplified costs below?

If so, please specify which external company: Yes/No – Name of external company

Types of operation:

1.1. Description of the operation type

1.2 Priority /specific objective(s) (Jobs and growth goal) or area of support (EMFF) concerned

1.3 Indicator name 1

1.4 Unit of measurement for indicator

1.5 Standard scale of unit cost, lump sum or flat rate

1.6 Amount

1.7 Categories of costs covered by unit cost, lump sum or flat rate

1.8 Do these categories of costs cover all eligible expenditure for the operation? (Y/N)

1.9 Adjustment(s) method

11.10 Verification of the achievement of the unit of measurement

• - 

  describe what document(s) will be used to verify the achievement of the unit of measurement

• - 

  describe what will be checked during management verifications (including on-the-spot), and by whom

• - 

  describe what arrangements there are to collect and store the data/documents described

1.11 Possible perverse incentives or problems caused by this indicator, how they could be mitigated, and the estimated level of risk

1.12 Total amount (national and EU)

1 Several complementary indicators (for instance one output indicator and one result indicator) are possible for one type of operation. In these cases, fields 1.3 to 1.11 should be filled in for each indicator.

expected to be reimbursed

C: Calculation of the standard scale of unit costs, lump sums or flat rates

• 1. 

  Source of data used to calculate the standard scale of unit costs, lump sums or flat rates (who produced, collected and recorded the data; where the data are stored; cut-off dates; validation, etc.).

• 2. 

  Please specify why the proposed method and calculation is relevant to the type of operation:

• 3. 

  Please specify how the calculations were made, in particular including any assumptions made in terms of quality or quantities. Where relevant, statistical evidence and benchmarks should be used and attached to this annex in a format that is usable by the Commission.

• 4. 

  Please explain how you have ensured that only eligible expenditure was included in the calculation of the standard scale of unit cost, lump sum or flat rate.

• 5. 

  Assessment of the audit authority(ies) of the calculation methodology and amounts and the arrangements to ensure the verification, quality, collection and storage of data.

Appendix 2: Financing not linked to costs

Template for submitting data for the consideration of the Commission

(Article 89)

Date of submitting the proposal

Current version

• A. 

  Summary of the main elements

Priority Fund The amount Type(s) of operation Conditions to be Corresponding indicator Unit of covered by the fulfilled/results to be name(s) measurement for the

financing not achieved indicator

linked to costs

Code Description

The overall amount covered

• B. 

  Details by type of operation (to be completed for every type of operation)

Types of operation:

1.1. Description of the operation type

1.2 Priority /specific objective(s) concerned

1.3 Conditions to be fulfilled or results to be achieved

1.4 Deadline for fulfilment of conditions or results to be achieved

1.5 Indicator definition for deliverables

1.6 Unit of measurement for indicator for deliverables

Intermediate Amounts

1.7 Intermediate deliverables (if applicable) triggering deliverables

Date

reimbursement by the Commission with schedule for reimbursements

1.8 Total amount (including EU and national funding)

1.9 Adjustment(s) method

1.10 Verification of the achievement of the result or condition (and where relevant, the intermediate deliverables)

• - 

  what document(s) will be used to verify the achievement of the result or condition?

• - 

  describe what will be checked during management verifications (including on-the-spot), and by whom.

• - 

  what arrangements to collect and store the data/documents described?

1.11 Arrangements to ensure the audit trail

Please list the body(ies) responsible for these arrangements.

ANNEX VII

Template for the transmission of data – Article 37 and 68(1)(g) 1

TABLE 1: Financial information at priority and programme level (Article 37(2)(a))

• 1. 

  2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. The financial appropriation of the priority based on the programme Cumulative data on the financial progress of the programme

Priority Specific Fund Categ Basis for the Total financial Co Total Contribution Proportion Total amount Proportion of Number of objective ory of calculation appropriation financing eligible from the of the total of eligible the total operations regio of Union (EUR) rate cost of funds to allocation expenditure allocation selected

n contribution (%) operations operations covered with incurred by covered by * selected selected for selected beneficiaries eligible

(Total for support support operations and paid in expenditure contribution (EUR) (EUR) (%) implementing incurred by or public operations beneficiaries contribution) [column 7/ and paid in column 5x implementing 100] operations (%)

[column 10/column 5x100]

Calculation Calculation

1 Legend for the characteristics of fields: type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency input: M=Manual, S=Selection, G=Generated by system

<type= <type='S <type='S’ <type <type='S’ <type='N’ <type='P <type='Cu <type='P' <type='Cu' <type='P’ <type='N' 'S’ ’ input='G'> ='S’ input='G'> input='G'> ’ ' input=' G '> input='M'> input='G'> input='M'> input=' input='G input input='G' input='M'

G'> '> ='G' > >

>

Priority SO 1 ERDF

1

Priority SO 2 ESF+

2

Priority SO 3 Cohesion NA

3 Fund

Total ERDF Less <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' devel input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G oped '> '>

Total ERDF Trans <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' ition input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G '> '>

Total ERDF More <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' devel input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G oped '> '>

Total ERDF Speci <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' al input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G alloca '> '>

tion to outer most regio ns or north ern spars ely popul ated regio ns

Total ESF Less <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' devel input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G oped '> '>

Total ESF Trans <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' ition input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G '> '>

Total ESF More <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' devel input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G oped '> '>

Total ESF Speci <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' al input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G alloca '> '>

tion to outer most regio ns

Total Cohesion NA <type='N' <type='Cu <type='P' <type='Cu' <type='P’ <type='N' Fund input=' G '> ' input=' G input=' G '> input=' G '> input='G'> input=' G '> '>

Grand All Funds <type='N' <type='N' <type='P' <type='N' <type='P’ <type='N' Total input=' G '> input=' G input=' G '> input=' G '> input='G'> input=' G

'> '>

TABLE 2: Breakdown of the cumulative financial data by type of intervention (Article 37(2)(a))

Priori Specific Characteristics Categorisation dimension Financial data ty objective of expenditure

Fund Categor 1 2 3 4 5 6 7 Total Number of y of Interventi Form Territorial Economic Location ESF+ Macro-regional amount operations

region on field of delivery activity dimension secondary and sea-basin Total of selected finance dimension dimension theme dimension eligible cost eligible

of operations expendi selected for ture support incurre (EUR) d by benefic iaries and paid in implem enting operati ons

<type <type='S <type <type=' <type='Cu' <type=' <type='N'

='S’ ’ ='S’ S’ <type='S’

<type='

input input='S' input input=' input='S' S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='S’

input='M'> Cu' input=M'>

='S'> > ='S'> S'> > input=' input='S'> input='S'> input='S'> input='S'> input='S'>

input=

S'> M'>

TABLE 3: Common and programme specific output indicators for ERDF and Cohesion Fund (Article 37(2)(b))

• 1. 

  2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Data on output indicators from the operational programme

Progress in output indicators to date [extracted from Table 2 of the operational programme]

Based on

Priority Specific Category Indicator

Indicator Measurement Milestone Forecast to Achieved to Commission

objective Fund of region ID name breakdown

1 Target 2029 date date Comments

(of which:) unit (2024) [dd/mm/yy] [dd/mm/yy] guidelines (Yes/ No)

<type='S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='S’ <type='N’ <type='N' <type='N' <type='C' <type='S' input='G'> 2 input='G'> input='G'> input='G'> input='G'> input='G'> input='G'> input='G'> input='G'> input='G'> input='M'> input='M'> input='S'> input='M'>

…

1 It applies only to some indicators. See Commission guidelines for details.

2 Legend for the characteristics of fields:

type: N=Number, S=String, C=Checkbox input: M=Manual, S=Selection, G=Generated by system

TABLE 4: Staff salaries financed by ERDF and Cohesion Fund at programme level (Article 37(2)(b))

Annual value achieved to date

Fund ID Indicator name Measurement unit [dd/mm/yy] Based on Commission guidelines (Yes/ No) Comments

2021 … 2029

<type='S' <type='S' <type='S' input='G'> <type='S' input='G'> <type='N' <type='N' <type='N' <type='C' input='S'> <type='S' input='M'> input='G'> input='M'> input='M'> input='M'> input='M'>

RCO xx Staff financed by the FTE Fund

TABLE 5: Multiple support to enterprises for ERDF and Cohesion Fund at programme level (Article 37(2)(b))

ID Indicator name Indicator breakdown Number enterprises net of Based on Commission Comments

(of which:) multiple support by guidelines (Yes/ No)

[dd/mm/yy]

<type='S' input='G'> <type='S' input='G'> <type='S' input='G'> <type='N' input='M'> <type='C' input='S'> <type='S' input='M'>

RCO 01 Enterprises supported Micro

RCO 01 Enterprises supported Small

RCO 01 Enterprises supported Medium

RCO 01 Enterprises supported Large

RCO 01 Enterprises supported Total <type='N' input='G'>

TABLE 6: Common and programme specific result indicators for ERDF and Cohesion Fund (Article 37(2)(b))

• 1. 

  2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16.

Data on result indicators from the operational programme [extracted from Table 3 of the operational programme] Progress in result indicators to date

Indicator Baseline updated [dd/mm/yy] Value to date [dd/mm/yy] Based on

Priority Specific Category objective Fund of region ID Indicator Measurement

Baseline in Commission name breakdown

3 the Target 2029

(of which:) unit programme Forecast Completed Forecast Achieved guidelines

Comments

(Yes/ No)

<type='S <type='S <typ <type='S <typ

’ ’ e='S’ ’ e='S’ <type='S’ <type='N’ <type='N’ <type='N' <type='N' <type='N' <type='N' <type='C' <type='S' input='G input='G' input input='G' input

<type='S’ <type='S’ input='G'> input='G'> input='G'> input='G'> input='M'> input='M'> input='M'> input='M'> input='S'> input='M'>

'> 4 > ='G' > ='G'

input='G'>

> >

…

3 It applies only to some indicators. See Commission guidelines for details.

4 Legend for the characteristics of fields:

type: N=Number, S=String, C=Checkbox input: M=Manual, S=Selection, G=Generated by system

TABLE 7: A forecast of the amount for which the Member State expects to submit payment applications for the current and the subsequent calendar year (Article 68(1)(g))

For each programme, to be filled in by Fund and category of region, where appropriate

Fund Category of region Union contribution

[current calendar year] [subsequent calendar year]

January - October November - December January- December ERDF Less developed regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M"> Transition regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M"> More developed regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M"> Outermost regions and <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> Northern sparsely input="M">

populated regions 5

ETC <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M">

ESF Less developed regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M">

Transition regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M">

More developed regions <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M">

Outermost regions 6 <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M"> Cohesion Fund <type="Cu" <type="Cu" input="M"> <type="Cu" input="M">

input="M"> EMFF

AMF ISF BMVI

5 This should only show the specific allocation for outermost regions / Northern sparsely populated regions.

6 This should only show the specific allocation for outermost.

TABLE 8: Financial instruments data (Article 37(3))

Priority Characteristics of expenditure Eligible expenditure by product Amount of private and public resources Amount of Interest and other Resources mobilised in addition to the Funds management gains generated returned costs and fees by support from attributable to

Fund Specific Category Loans Guarantee Equity or Ancillary Loans Guarantee Equity Ancillary declared as the Funds to support from the

objective of region eligible financial Funds as referred (form of (form of quasisupport (form of (form of or support expenditure instruments to in Article 56

finance finance equity combined finance finance quasicombined referred to in code for code for (form of within FI code for code for equity within FI Article 54

FI) FI) finance code for (form of FI) FI) (form (form of

FI) finance of finance code for finance code for

FI) code FI) for FI)

Input = Input = Input = Input = Input = Input = Input = Input = Input = Input = Input = Input = Input = Input = manual Input = manual selection selection selection selection manual manual manual manual manual manual manual manual manual

ANNEX VIII

Communication and visibility – Articles 42 and 44

• 1. 

  The use and technical characteristics of the Union emblem

  1.1. The emblem of the European Union shall be prominently featured on all communication

  materials such as printed or digital products, websites and their mobile views relating to the

  implementation of an operation, used for the public or for participants.

1.2. The statement "Funded by the EUROPEAN UNION" or "Co-funded by the EUROPEAN

UNION" shall always be spelled out in full and placed next to the emblem.

1.3. The typeface to be used in conjunction with the Union emblem may be any of the following

fonts: Arial, Auto, Calibri, Garamond, Trebuchet, Tahoma, Verdana, Ubuntu. Italic,

underlined variations or font effects shall not be used.

1.4. The positioning of the text in relation to the Union emblem shall not interfere with the Union

emblem in any way.

1.5. The font size used shall be proportionate to the size of the emblem.

1.6. The colour of the font shall be reflex blue, black or white depending on the background.

1.7. The European Union emblem shall not be modified or merged with any other graphic

elements or texts. If other logos are displayed in addition to the Union emblem, the Union emblem shall have at least the same size as the biggest of the other logos. Apart from the

Union emblem, no other visual identity or logo must be used to highlight the support from the Union.

1.8. Where several operations are taking place at the same location, supported by the same or

different funding instruments, or where further funding is provided for the same operation at a

later date, only one plaque or billboard shall be displayed.

1.9. Graphic standards for the Union emblem and the definition of standard colours:

• A) 

  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.

• B) 

  HERALDIC DESCRIPTION

On an azure field a circle of twelve golden mullets, their points not touching.

• C) 

  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.

• D) 

  REGULATION COLOURS

The emblem is in the following colours: PANTONE REFLEX BLUE for the surface of the rectangle; PANTONE YELLOW for the stars

• E) 

  FOUR-COLOUR PROCESS

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

PANTONE REFLEX BLUE corresponds in the web-palette colour RGB:0/51/153 (hexadecimal: 003399)

and PANTONE YELLOW corresponds in the web-palette 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.

The principles of the use of the Union emblem by third parties are set out in an administrative agreement

with the Council of Europe 1

• 2. 

  The licence on intellectual property rights referred to in Article 44(6) grant to the EU the following rights:

2.1. internal use i.e. right to reproduce, copy and make available the communication and visibility

materials to EU and EU Member States' institutions and agencies and their employees;

2.2. reproduction of the communication and visibility materials by any means and in any form, in

whole or in part;

2.3. communication to the public of the communication and visibility materials by using any and all means of communication;

2.4. distribution to the public of the communication and visibility materials (or copies thereof) in

any and all forms;

2.5. storage and archiving of the communication and visibility materials

2.6. sub-licensing of the rights on the communication and visibility materials to third parties 2.7. Additional rights maybe granted to the EU.

ANNEX IX

1 OJ 2012/C 271/04 of 8/9/2012

Elements for funding agreements and strategy documents – Article 53

• 1. 

  Elements of the funding agreement for financial instruments implemented under Article 53(3)

 (a) the investment strategy or policy including implementation arrangements, financial products to be offered, final recipients targeted, and envisaged combination with grant support (as appropriate);

 (b) a business plan or equivalent documents for the financial instrument to be implemented, including the expected leverage effect referred to in point (a) of Article 52(3);

 (c) the target results that the financial instrument concerned is expected to achieve to contribute to the specific objectives and results of the relevant priority;

 (d) provisions for monitoring of the implementation of investments and of deal flows including reporting by the financial instrument to the holding fund and to the managing authority to ensure compliance with Article 37;

 (e) audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the holding fund where appropriate), and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 52 (where applicable), including provisions and requirements regarding access to documents by audit authorities of Member States, Commission auditors and the Court of Auditors in order to ensure a clear audit trail, in accordance with Article 76;

 (f) requirements and procedures for managing the contribution provided by the programme in accordance with Article 86 and for the forecast of deal flows, including requirements for fiduciary/separate accounting as set out in Article 53;

 (g) requirements and procedures for managing interest and other gains generated as referred to in Article 54, including acceptable treasury operations/investments, and the responsibilities and liabilities of the parties concerned;

 (h) provisions regarding the calculation and payment of management costs incurred or of the management fees of the financial instrument in compliance with Article 62;

(i) provisions regarding the re-use of resources attributable to the support from the Funds in compliance with Article 56 and an exit policy for the contribution from the Funds out of the financial instrument;

 (j) conditions for a possible total or partial withdrawal of programme contributions from programmes to financial instruments, including the fund of funds where applicable;

 (k) provisions to ensure that bodies implementing financial instruments manage financial instruments with independence and in accordance with the relevant professional standards, and act in the exclusive interest of the parties providing contributions to the financial instrument;

(l) provisions for the winding-up of the financial instrument.

(m) other terms and conditions for making contributions from the programme to the financial instrument

(n) appraisal and selection of bodies implementing the financial instruments, including calls for expression of interest or public procurement procedures (only where financial instruments are organised through a holding fund)

• 2. 

  Elements of the strategy document(s) referred to in Article 53 (1)

 (a) the investment strategy or policy of the financial instrument, general terms and conditions of envisaged debt products, target recipients and actions to be supported;

 (b) a business plan or equivalent documents for the financial instrument to be implemented, including the expected leverage effect referred to in Article 52;

 (c) the use and re-use of resources attributable to the support of the Funds in accordance with Articles 54 and 56

 (d) monitoring and reporting of the implementation of the financial instrument to ensure compliance with Article 37.

ANNEX X

Key requirements of management and control systems and their classification - Article

63(1)

Table 1 - Key requirements of management and control system Bodies/authorities concerned

1 Appropriate separation of functions and written arrangements for Managing authority reporting, supervising and monitoring delegated tasks to an

intermediate body

2 Appropriate criteria and procedures for the selection of operations Managing authority

3 Appropriate information to beneficiaries on applicable conditions Managing authority for support for the selected operations

4 Appropriate management verifications, including appropriate Managing authority procedures for checking fulfilment of conditions for financing not

linked to costs and for simplified cost options

5 Effective system to ensure that all documents necessary for the Managing authority audit trail are held

6 Reliable electronic system (including links with electronic data Managing authority exchange systems with beneficiaries) for recording and storing

data for monitoring, evaluation, financial management, verifications and audits, including appropriate processes to ensure the security, integrity and confidentiality of the data and the authentication of users

7 Effective implementation of proportionate anti-fraud measures Managing authority

8 Appropriate procedures for drawing up the management Managing authority declaration

9 Appropriate procedures for confirming that the expenditure Managing authority entered into the accounts is legal and regular

10 Appropriate procedures for drawing up and submission of interim Managing payment applications and of accounts authority/ Body carrying out the accounting function

11 Appropriate separation of functions and functional independence Audit authority between the audit authority (and other audit or control bodies on

which the audit authority relies and supervises, if applicable) and the other programme authorities and audit work carried out in accordance with internationally accepted audit standards

12 Appropriate system audits Audit authority

13 Appropriate audits of operations Audit authority

14 Appropriate audits of accounts Audit authority

15 Appropriate procedures for providing a reliable audit opinion and Audit authority for preparing the annual control report

Table 2 - Classification of management and control systems with regard to their effective functioning

Category 1 Works well. No or only minor improvement needed.

Category 2 Works. Some improvement needed.

Category 3 Works partially. Substantial improvement needed.

Category 4 Essentially does not work.

ANNEX XI

Elements for the audit trail – Article 63(5)

• I. 

  Obligatory elements of audit trail for grants:

  • 1. 

    1. documentation that allows verification of the application of the selection criteria by the managing authority, as well as documentation relating to the overall selection procedure and the approval of operations;

  • 2. 

    2. document (grant agreement or equivalent) setting out the conditions for support signed between the beneficiary and the managing authority/intermediate body;

  • 3. 

    3. accounting records of payment claims submitted by the beneficiary, as recorded in the managing authority/intermediate body's electronic system;

  • 4. 

    4. documentation on verifications addressing the non-relocation and durability requirements as set out in Articles 59, 60(2) and 67(3)(h) ;

  • 5. 

    5. proof of payment of the public contribution to the beneficiary and of the date the payment was made;

  • 6. 

    6. documentation evidencing the administrative and, where applicable, on-the-spot checks carried out by the managing authority/intermediate body;

  • 7. 

    7. information on audits carried out;

  • 8. 

    8. documentation relating to the follow-up by the managing authority/intermediate body for purposes of management verifications and audit findings;

  • 9. 

    9. documentation that allows verification of compliance with applicable law;

  • 10. 

    11. data in relation to output and result indicators enabling reconciliation with corresponding targets and reported milestones;

  • 12. 

    documentation related to financial corrections and deductions pursuant to Article 92(5)) made by the managing authority/intermediate body to the expenditure declared to the Commission;

  • 13. 

    for grants taking the form set out in Article 48(1)(a), the invoices (or documents of equivalent probative value) and proof of their payment by the beneficiary, as well as accounting records of the beneficiary relating to the expenditure declared to the Commission;

  • 14. 

    for grants taking the forms set out in Article 48(1)(b), (c) and (d) and as applicable, documents justifying the method of establishing unit costs, lump sums and flat rates; the categories of costs forming the basis for the calculation; documents evidencing costs declared under other categories of costs to which a flat rate applies; the explicit agreement by the managing authority on the draft budget on the document setting out the conditions for support; documentation on the gross employment costs and on calculation of the hourly rate; where simplified cost options are used based on existing methods, documentation confirming compliance with similar type of operations and with documentation required by the existing method, if any.

II Obligatory elements for audit trail for financial instruments:

• 1. 

  documents on the establishment of the financial instrument, such as funding agreements, etc;

• 2. 

  documents identifying the amounts contributed by each programme and under each priority to the financial instrument, the expenditure that is eligible under each programme and the interest and other gains generated by support from the Funds and re-use of resources attributable to the Funds in accordance with Articles 54 and 56;

• 3. 

  documents on the functioning of the financial instrument, including those related to monitoring, reporting and verifications;

• 4. 

  documents concerning exits of programme contributions and the winding-up of the financial instrument;

• 5. 

  documents on the management costs and fees;

• 6. 

  application forms, or equivalent, submitted by final recipients with supporting documents, including business plans and, when relevant, previous annual accounts;

• 7. 

  checklists and reports from the bodies implementing the financial instrument;

• 8. 

  declarations made in connection with de minimis aid:

• 9. 

  agreements signed in connection with the support provided by the financial instrument, including for equity, loans, guarantees or other forms of investment provided to final recipients;

• 10. 

  evidence that the support provided through the financial instrument is to be/was used for its intended purpose;

• 11. 

  records of the financial flows between the managing authority and the financial instrument, and within the financial instrument at all levels, down to the final recipients, and, for guarantees, proof that underlying loans were disbursed;

• 12. 

  separate records or accounting codes for a programme contribution paid or a guarantee committed by the financial instrument for the benefit of the final recipient.

Provisions for audit trail for reimbursement of the support from the Funds by the Commission to the programme on the basis of simplified cost options or of financing not linked to costs

III. Obligatory elements of audit trail for simplified cost options to be kept at the level of the managing authority/ intermediate body:

• 1. 

  documents evidencing costs declared under other categories of costs to which a flat rate applies;

• 2. 

  the categories of costs and the costs forming the basis for the calculation;

• 3. 

  documents evidencing the adjustment of the amounts, where relevant;

• 4. 

  documents evidencing the calculation method if Article 48(2)(a) is applied.

IV. Obligatory elements of audit trail for financing not linked to costs to be kept at the level of the managing authority/ intermediate body:

• 1. 

  document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of grant provided to beneficiaries;

• 2. 

  documents evidencing the ex-ante agreement of the Commission on the conditions to be fulfilled or the results to be achieved and corresponding amounts (programme approval or amendment);

• 3. 

  documents evidencing the fulfilment of conditions or the achievement of results at each stage if done in steps, as well as before final expenditure is declared to the Commission;

• 4. 

  documentation relating to the selection and approval of operations covered by the financing not linked to costs.

ANNEX XII

E-Cohesion: electronic data exchange systems between programme authorities and

beneficiaries - Article 63(7)

• 1. 

  Responsibilities of programme authorities regarding the functioning of electronic data exchange systems

1.1 Ensuring the data security, data integrity, data confidentiality, authentication of the sender in accordance with Articles 63(5), 63(7), 66(4) and 76 of this Regulation.

1.2 Ensuring availability and functioning during and outside standard office hours (except during technical maintenance)

1.3 Use of functionalities in the system providing for:

(a) interactive forms and/or forms prefilled by the system on the basis of the data which are stored at consecutive steps of the procedures;

(b) automatic calculations, where applicable;

(c) automatic embedded controls which reduce repeated exchanges of documents or information;

(d) system-generated alerts to inform the beneficiary that certain actions can be performed;

(e) online status tracking allowing the beneficiary to monitor the current status of the project;

(f) all previously available data and documents processed by the electronic data exchange system.

1.4 Ensuring record-keeping and data storage in the system enabling both administrative verifications of payment claims submitted by beneficiaries in accordance with Article 68(2) and audits

• 2. 

  Responsibilities of programme authorities regarding the modalities for transmission of documents and data for all exchanges

2.1 Ensuring the use of electronic signature compatible with one of the three types of electronic signature defined by Directive 1999/93/EC i of the European Parliament and of the Council 1

2.2 Providing for storing the date of transmission of documents and data by the beneficiary to the programme authorities and vice versa

2.3 Ensuring accessibility directly through an interactive user interface (a web application) or via a technical interface that allows for automatic synchronisation and transmission of data between beneficiaries' and Member States' systems.

2.4 Ensuring the protection of privacy of personal data for individuals and commercial confidentiality for legal entities according to Directive 2002/58/EC i of the European Parliament and of the Council 2 , Directive 2009/136/EC i of the European Parliament and of the Council 3 and Regulation (EU)

2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and

1 Directive 1999/93/EC i of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures (OJ L 13, 19.1.2000, p. 12).

2 Directive 2002/58/EC i of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (OJ L 201, 31.7.2002, p. 37).

3 Directive 2009/136/EC i of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/22/EC i on universal service and users' rights relating to electronic communications networks and services, Directive 2002/58/EC i concerning the processing of personal data and the protection of privacy in the electronic communications sector and Regulation (EC) No 2006/2004 i on cooperation between national authorities responsible for the enforcement of consumer protection laws (OJ L 337, 18.12.2009, p. 11).

repealing Directive 95/46/EC i (General Data Protection Regulation) (Text with EEA relevance) of the European Parliament and of the Council 4

4 Directive 95/46/EC i 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 data (OJ L 281, 23.11.1995, p. 31).

ANNEX XIII

SFC2021: electronic data exchange system between the Member States and the

Commission – Article 63(8)

• 1. 

  Responsibilities of the Commission

1.1 Ensuring the operation of an electronic data exchange system (‘SFC2021’) for all official exchanges of information between the Member State and the Commission. SFC2021 shall contain at least the information specified in the templates established in accordance with this Regulation.

1.2 Ensuring the following characteristics of SFC2021 :

(a) interactive forms or forms pre-filled by the system on the basis of the data already recorded in the system previously;

(b) automatic calculations, where they reduce the encoding effort of users;

(c) automatic embedded controls to verify internal consistency of transmitted data and consistency of this data with applicable rules;

(d) system generated alerts warning SFC2021 users that certain actions can or cannot be performed;

(e) online status tracking of the treatment of information entered into the system;

(f) availability of historical data in respect of all information entered for an operational programme.

(g) availability of a compulsory electronic signature within the meaning of Directive 1999/93/EC i of the European Parliament and of the Council which will be recognised as evidence in legal proceedings.

1.3 Ensuring an information technology security policy for SFC2021 applicable to the personnel using the system in accordance with relevant Union rules, in particular Commission Decision C(2006) 3602

1 and its implementing rules.

1.4 Designating a person or persons responsible for defining, maintaining and ensuring the correct application of the security policy to SFC2021.

• 2. 

  Responsibilities of Member States

2.1 Ensuring that the programme authorities of the Member State identified in accordance with Article 65(1) as well as the bodies identified to carry out certain tasks under the responsibility of the managing authority in accordance with Article 65(3) of this Regulation enter into SFC2021 the information for the transmission of which they are responsible and any updates thereto

2.2 Ensuring the verification of information submitted by a person other than the person who entered the data for that transmission.

2.3 Providing arrangements for the above separation of tasks through the Member State’s management and control information systems connected automatically with SFC2021.

2.4 Appointing a person or persons responsible for managing access rights to fulfil the following tasks:

(a) identifying users requesting access, making sure those users are employed by the organisation;

(b) informing users about their obligations to preserve the security of the system;

1 Commission Decision C(2006) 3602 of 16 August 2006 concerning the security of information systems used by the European Commission.

(c) verifying the entitlement of users to the required privilege level in relation to their tasks and their hierarchical position;

(d) requesting the termination of access rights when those access rights are no longer needed or justified;

(e) promptly reporting suspicious events that may bring prejudice to the security of the system;

(f) ensuring the continued accuracy of user identification data by reporting any changes;

(g) taking the necessary data protection and commercial confidentiality precautions in accordance with Union and national rules;

(h) informing the Commission of any changes affecting the capacity of the Member State authorities or users of SFC2021 to carry out the responsibilities referred to in paragraph 1 or their personal capacity to carry out responsibilities referred to in points (a)-(g).

2.5 Providing arrangements for the respect of the protection of privacy and of personal data for individuals and of commercial confidentiality for legal entities in accordance with Directive 2002/58/EC i of the European Parliament and of the Council 2 , Directive 2009/136/EC i of the European Parliament and of the Council 3 , Regulation (EU) 2016/679 of the European Parliament and of the Council Directive 1995/46/EC i of the European Parliament and of the Council 4 and Regulation (EC) No 45/2001 i.

2.6 Adopting national, regional or local information security policies on access to SFC2021 based on a risk assessment applicable to all authorities using SFC2021 and addressing the following aspects:

(a) the IT security aspects of the work performed by the person or persons responsible for managing the access rights referred to point 3 of section II in case of application of direct use;

(b) for national, regional or local computer systems connected to SFC2021, through a technical interface referred to in point 1 the security measures for those systems allowing to be aligned with SFC2021 security requirements and covering:

(i) physical security;

(ii) data media and access control;

(iii) storage control;

(iv) access and password control;

(v) monitoring;

(vi) interconnection with SFC2021;

2 Directive 2002/58/EC i of the European Parliament and of the Council of 12 July 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector (Directive on privacy and electronic communications) (OJ L 201, 31.7.2002, p. 37).

3 Directive 2009/136/EC i of the European Parliament and of the Council of 25 November 2009 amending Directive 2002/22/EC i on universal service and users’ rights relating to electronic communications networks and services, Directive 2002/58/EC i concerning the processing of personal data and the protection of privacy in the electronic communications sector and Regulation (EC) No 2006/2004 i on cooperation between national authorities responsible for the enforcement of consumer protection laws (OJ L 337, 18.12.2009, p. 11).

4 Directive 1995/46/EC i 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 data (OJ L 281, 23.11.1995, p. 31).

(vii) communication infrastructure;

(viii) human resources management prior to employment, during employment and after employment;

(ix) incident management.

2.7 Making the document referred to in point 2.6 available to the Commission upon request

2.8 Appointing a person or persons responsible for maintaining and ensuring the application of the national, regional or local IT security policies and acting as a contact point with the person or persons designated by the Commission and referred to in point 1.4

• 3. 

  Joint responsibilities of the Commission and the Member States

3.1 Ensuring accessibility either directly through an interactive user-interface (i.e. a web-application) or via a technical interface using pre-defined protocols (i.e. web-services) that allows for automatic synchronisation and transmission of data between Member States information systems and SFC2021

3.2 Providing for the date of electronic transmission of the information by the Member State to the Commission and vice versa in electronic data exchange which constitutes the date of submission of the document concerned

3.3 Ensuring that official data is exchanged exclusively through SFC2021 (with the exception where force majeure occurs) and that information provided in the electronic forms embedded in SFC2021 (hereinafter referred to as ‘structured data’) is not replaced by non-structured data and that structured data prevails over non structured data in case of inconsistencies.

In the event of force majeure, a malfunctioning of SFC2021 or a lack of a connection with SFC2021 exceeding one working day in the last week before a regulatory deadline for the submission of information or in the period from 18 to 26 December, or five working days at other times, the information exchange between the Member State and the Commission may take place in paper form using the templates set out in this Regulation in which case the date of submission is the date of submission of the document concerned. When the cause of the force majeure ceases the party concerned enters in SFC2021 without delay the information already provided in paper form.

3.4 Ensuring compliance with the IT security terms and conditions published in the SFC2021 portal and the measures that are implemented in SFC2021 by the Commission to secure the transmission of data, in particular in relation to the use of the technical interface referred to in point 1.

3.5 Implementing and ensuring the effectiveness of the security measures adopted to protect the data stored and transmitted through SFC2021.

3.6 Updating and reviewing annually the SFC IT security policy and the relevant national, regional and local IT security policies in the event of technological changes, the identification of new threats or other relevant developments.

ANNEX XIV

Template for the description of the management and control system – Article 63(9)

• 1. 

  GENERAL

1.1. Information submitted by:

– Member State:

– Title of the programme(s) and CCI number(s): (all programmes covered by the managing authority where there is a common management and control system):

– Name and e-mail of main contact point: (body responsible for the description):

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 authorities/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. The body carrying out the accounting function (Name, address and contact points in the managing authority or the programme authority carrying out the accounting function)

1.3.4. Indicate how the principle of separation of functions between and within the programme authorities is respected.

• 2. 

  MANAGING AUTHORITY

2.1. Managing authority and its main functions

2.1.1. The status of the managing authority (national, regional or local public body or private body) and the body of which it is part.

2.1.2. Specification of the functions and tasks carried out directly by the managing authority.

2.1.3. Where applicable, specification per intermediate body of each of the functions 1 and

tasks delegated by the managing authority, identification of the intermediate bodies and the form of the delegation. Reference should be made to relevant documents (written agreements).

2.1.4 Procedures for the supervision of the functions and tasks delegated by the managing authority.

1 Including the accounting function for the AMIF, ISF and IMBF funds as it falls under the responsibility of the managing authority according to Article 66(3)

2.1.5. Framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system.

2.2. Description of the organisation and the procedures related to the functions and tasks of the managing authority 2

2.2.1 Description of the functions, including the accounting function, and tasks carried out by the managing authority:

2.2.2 Description of how the work under the different functions, including the accounting function, is organised, what procedures apply, what functions if any are delegated, how these are supervised, etc.

 2.2.3 Organisation chart of the managing authority and information on its relationship with any other bodies or divisions (internal or external) that carry out functions and tasks as provided for in Articles 66 to 69.

2.2.4 Indication of planned resources to be allocated in relation to the different functions of the managing authority (including information on any planned outsourcing and its scope, where appropriate).

• 3. 

  BODY CARRYING OUT THE ACCOUNTING FUNCTION

3.1 Status and description of the organisation and the procedures related to the functions of the body carrying out the accounting function

3.1.1 The status of the body carrying out the accounting function (national, regional or local public or private body) and the body of which it is part, where relevant.

3.1.2 Description of the functions and tasks carried out by the body carrying out the accounting function as set out in Article 70.

 3.1.2 Description of how the work is organised (workflows, processes, internal divisions), what procedures apply and when, how these are supervised, etc.

3.1.3 Indication of planned resources to be allocated in relation to the different accounting tasks.

2 Including the accounting function for the AMIF, ISF and IMBF funds as it falls under the responsibility of the Managing Authority according to Article 66(3)

• 4. 

  ELECTRONIC SYSTEM

4.1. Description of the electronic system or systems including a flowchart (central or common network system or decentralised system with links between the systems) for:

4.1.1. Recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators when provided for in the Regulation.

4.1.2. Ensuring that accounting records for each operation are recorded and stored, and that those records support the data required for drawing up payment applications and of the accounts;

4.1.3. Maintaining accounting records of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries;

4.1.4. Recording all amounts deducted from payment applications and from the accounts as set out in Article 92(5) and the reasons for these deductions;

4.1.5. Indicating whether the systems are functioning effectively and can reliably record the data mentioned on the date where this description is compiled as set out in Point 1.2 above;

4.1.6. Describing the procedures to ensure the electronic systems' security, integrity and confidentiality.

ANNEX XV

Template for the management declaration – Article 68(1)(f)

I/We, the undersigned (name(s), first name(s), title(s) or function(s)), Head of the managing authority for the programme (name of the operational programme, CCI)

based on the implementation of the (name of programme) during the accounting year ended 30 June (year), based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from management verifications carried out in accordance with Article 68 of Regulation (EU) No xx/xx and from audits in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June … (year),

and taking into account my/our obligations under Regulation (EU) xx/xx

hereby declare that:

(a) the information in the accounts is properly presented, complete and accurate in accordance with Article 92 of Regulation (EU) No XX,

(b) the expenditure entered in the accounts complies with applicable law and was used for its intended purpose,

I/We confirm that irregularities identified in the final audit and control reports in relation to the accounting year have been appropriately treated in the accounts, in particular to comply with Article 92 for submitting accounts providing assurance that irregularities are below the 2% materiality level.

I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in an interim payment application in a subsequent accounting year.

Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the programme.

I/we also confirm that effective and proportionate anti-fraud measures are in place and that these take account of the risks identified in that respect.

Finally, I/we confirm that I/we am/are not aware of any undisclosed matter related to the implementation of the operational programme which could be damaging to the reputation of the cohesion policy.

ANNEX XVI

Template for the audit opinion – Article 71(3)(a)

To the European Commission, Directorate-General

• 1. 

  INTRODUCTION

I, the undersigned, representing the [name of the audit authority], independent in the sense of Article 65(2) of Regulation (EU) No […] ., have audited

• i) 

  the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year] ( 1 ) and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’),

• ii) 

  the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), and

• iii) 

  the functioning of the management and control system, and verified the management declaration in relation to the programme [name of programme, CCI number] (hereafter ‘the programme’),

in order to issue an audit opinion in accordance with Article 71(3).

• 2. 

  RESPONSIBILITIES OF THE MANAGING AUTHORITY

[name of the managing authority], identified as the managing authority of the programme, is responsible to ensure proper functioning of the management and control system in regard to the functions and tasks provided for in Articles 66 to 70.

In addition, the [name of the managing authority or of the body carrying out the accounting function where relevant], is responsible to ensure and declare the completeness, accuracy and veracity of the accounts, as required in Article 70 of Regulation (EU) No […] .

Moreover, in accordance with Article 68 of Regulation (EU) No […] it is the responsibility of the managing authority to confirm that the expenditure entered in the accounts is legal and regular and complies with applicable law.

• 3. 

  RESPONSIBILITIES OF THE AUDIT AUTHORITY

As established by Article 71 of Regulation (EU) No […], my responsibility is to independently express an opinion on the completeness, veracity and accuracy of the accounts, whether expenditure for which reimbursement has been requested from the Commission and which are declared in the accounts is legal and regular, and whether the management and control system put in place functions properly.

My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration.

The audits in respect of the programme were carried out in accordance with the audit strategy and complied with internationally accepted audit standards. These standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.

An audit involves performing procedures to obtain sufficient and appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those I believe are appropriate in the circumstances and are compliant with the requirements of Regulation (EU) No […].

I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there is any scope limitation:] except those which are mentioned in the paragraph ‘Scope limitation’.

The summary of the findings drawn from the audits in respect of the programme are reported in the attached annual control report in accordance with point (b) of Article 71(3) of Regulation (EU) No […].

• 4. 

  SCOPE LIMITATION

Either

There were no limitations on the audit scope.

Or

The audit scope was limited by the following factors:

(a) …

(b) …

(c) ….

[Indicate any limitation on the audit scope 1 , for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and contribution the support from the Funds affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.]

• 5. 

  OPINION

Either

(Unqualified opinion)

In my opinion, and based on the audit work performed:

(i) the accounts give a true and fair view;

(ii) expenditure included in the accounts is legal and regular 2 ,

(iii) the management and control system functions properly.

1 Including for purposes of the Interreg programmes that do not fall under the annual sample for audits of operations to be drawn by the Commission as set out in Article 48 of the ETC Regulation.

2 Except for the Interreg programmes that do not fall under the annual sample for audits of operation to be drawn by the Commission as envisaged in Article 48 of the ETC Regulation where the expenditure in the accounts for which reimbursement has been requested could not be checked in the accounting year in question.

The audit work carried out does not put in doubt the assertions made in the management declaration.

Or

(Qualified opinion)

In my opinion, and based on the audit work performed,

• 1) 

  Accounts

— the accounts give a true and fair view [where the qualification applies to the accounts,

the following text is added:] except in the following material aspects:…….

• 2) 

  Legality and regularity of the expenditure certified in the accounts

— the expenditure certified in the accounts is legal and regular [where the qualification applies to the accounts, the following text is added:] except for the following aspects:….

The impact of the qualification is limited [or significant] and corresponds to …. (amount

in EUR of the total amount of expenditure certified)

• 3) 

  The management and control system in place as at the date of this audit opinion

—the management and control system put in place functions properly [where the qualification applies to the management and control system, the following text is added:]

except for the following aspects:….

The impact of the qualification is limited [or significant] and corresponds to …. (amount

in EUR of the total amount of expenditure certified)

The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.

[Where the audit work carried out puts in doubt the assertions made in the management declaration, the audit authority shall disclose in this paragraph the aspects leading to this conclusion.]

Or

(Adverse opinion)

In my opinion, and based on the audit work performed:

(i) the accounts give/do not give [delete as appropriate] a true and fair view; and/or

(ii) the expenditure in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular; and/or

(iii) the management and control system put in place functions/does not function [delete as appropriate] properly.

This adverse opinion is based on the following aspects:

— in relation to material matters related to the accounts:

and/or [delete as appropriate]

— in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission:

and/or [delete as appropriate]

— in relation to material matters related to the functioning of the management and control

system: ( 6 )

The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects:

[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be foreseen in exceptional cases ( 7 ).]

Date:

Signature:

( 2 ) To be included in case of Interreg programmes.

( 5 ) In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not function properly shall be identified in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.

( 6 ) Same remark as in previous footnote.

( 7 ) These exceptional cases should be related to unforeseeable, external factors outside the remit of the audit authority.

ANNEX XVII

Template for the annual control report – Article 71(3)(b)

• 1. 

  Introduction

1.1 Identification of the audit authority and other bodies that have been involved in the preparation of the report.

1.2 Reference period (i.e. the accounting year )

1.3 Audit period (during which the audit work took place).

1.4 Identification of the programme(s) covered by the report and of its/their managing authority/ies. Where the report covers more than one programme or Fund, the information shall be broken down by programme and by Fund, identifying in each Section the information that is specific for the programme and/or the Fund.

1.5 A description of the steps taken to prepare the report and to draw up the corresponding audit opinion. This Section should also cover information on the consistency checks by the audit authority on the management declaration.

Section 1.5 is to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

• 2. 

  Significant changes in management and control system(s)

2.1 Details of any major changes in the management and control systems related with the managing authority's responsibilities, in particular with respect to the delegation of functions to intermediate bodies, and confirmation of their compliance with Articles 66 to 70 and 75 based on the audit work carried out by the audit authority.

2.2 Information on the application of enhanced proportionate arrangements pursuant to Articles 77 to 79.

• 3. 

  Changes to the audit strategy

3.1 Details of any changes made to the audit strategy and related explanations. In particular, indicate any change to the sampling method used for the audit of operations (see Section 5 below) and whether the strategy was subject to changes due to the application of enhanced proportionate arrangements pursuant to Articles 77 to 79 of the Regulation.

3.2 Section 1 above is to be adapted for Interreg programmes in order to describe changes to the audit strategy based on the specific rules on audits of operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

• 4. 

  System audits (where applicable)

This Section applies for audit authorities that do not apply the enhanced proportionate arrangements for the accounting year in question:

4.1 Details of the bodies (including the audit authority) that have carried out audits on the proper functioning of the management and control system of the programme - hereafter ‘system audits’.

4.2 A description of the basis for the audits carried out, including a reference to the audit strategy applicable and more particularly, to the risk assessment methodology and the results that led to establishing the audit plan for system audits. If the risk assessment has been updated, this should be described in Section 3 above covering the changes in the audit strategy.

4.3 In relation to the table in Section 9.1 below, a description of the main findings and conclusions drawn from system audits, including the audits targeted at specific thematic areas.

4.4 Indications as to whether any irregularities identified were considered to be of a systemic character, details of the measures taken, including a quantification of the irregular expenditure and any related financial corrections made, in accordance with Article 71(3)(b) and 97 of the Regulation.

4.5 Information on the follow up of audit recommendations from system audits from previous accounting years.

4.6 A description of irregularities or deficiencies specific to financial instruments or other types of expenditure or costs covered by particular rules (e.g. State aid, public procurement, simplified cost options, financing not linked to costs), detected during system audits and of the follow up given by the managing authority to remedy these irregularities or deficiencies.

4.7 Level of assurance obtained following the system audits (low/average/high) and a justification.

• 5. 

  Audits of operations

Sections 5.1 to 5.10 below are to be adapted for Interreg programmes in order to describe the steps taken to prepare the report based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

5.1 Identification of the bodies (including the audit authority) that carried out the audits of operations (as envisaged in Article 73).

 5.2 A description of the sampling methodology applied and information whether the methodology is in accordance with the audit strategy.

5.3 An indication of the parameters used for statistical sampling and an explanation of the underlying calculations and professional judgement applied. The sampling parameters include: materiality level, confidence level, sampling unit, expected error rate, sampling interval, standard deviation, population value, population size, sample size, information on stratification. The underlying calculations for sample selection, total error rate and residual error rate in Section 9.3 below, in a format permitting an understanding of the basic steps taken, in accordance with the specific sampling method used.

5.4 A reconciliation between the amounts included in the accounts, as well as the amounts declared in interim payment applications during the accounting year and the population from which the random sample was drawn (column ‘A’ of table in Section 9.2 below). Reconciling items include negative sampling units where financial corrections have been

made.

 5.5 Where there are negative items, confirmation that they have been treated as a separate population. Analysis of the principal results of the audits of these units, namely focusing on verifying whether the decisions to apply financial corrections (taken by the Member

State or by the Commission) have been registered in the accounts as withdrawals.

 5.6 Where a non-statistical sampling method is used, specify the reasons for using the method, the percentage of sampling units covered by audits, the steps taken to ensure

randomness of the sample bearing in mind that the sample has to be representative.

In addition, define the steps taken to ensure a sufficient size of the sample, enabling the audit authority to draw up a valid audit opinion. A total (projected) error rate should also

be calculated a where non-statistical sampling method has been used.

5.7 Analysis of the main findings of the audits of operations, describing:

• (1) 

  the number of sample items audited, the respective amount;

• (2) 

  the type of error by sampling unit 1 ,

• (3) 

  the nature of errors found 2

• (4) 

  the stratum 3 error rate and corresponding serious deficiencies or irregularities the

upper limit of the error rate, root causes, corrective measures proposed (including those intending to improve the management and control systems) and the impact on

the audit opinion.

Further explanations on the data presented in Sections 9.2 and 9.3 below shall be provided, in particular concerning the total error rate.

5.8 Details of any financial corrections relating to the accounting year and implemented by the managing authority before submitting the accounts to the Commission, and as a consequence of the audits of operations, including flat rate or extrapolated corrections leading to a reduction to 2% of the residual error rate of the expenditure included in the

accounts pursuant to Article 92.

5.9 Comparison of the total error rate and the residual error rate (as shown in Section 9.2 below) with the materiality level of 2%, in order to ascertain if the population is materially

misstated and the impact on the audit opinion.

5.10 Details of whether any irregularities identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and

any related financial corrections.

5.11 Information on the follow-up of audits of operations carried out in respect of the common sample for Interreg programmes based on the specific rules on audits on

1 Random, systemic, anomalous

2 For instance: eligibility, public procurement, State aid

3 The stratum error rate is to be disclosed where stratification was applied, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in case of multi-Fund programmes).

operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

5.12 Information on the follow-up of audits of operations carried out for previous accounting years, in particular on serious deficiencies of systemic nature.

5.13 A table following the typology of errors that may have been agreed with the Commissions.

5.14 Conclusions drawn from the main findings of the audits of operations with regard to the proper functioning of the management and control system.

Section 5.14 is to be adapted for Interreg programmes in order to describe the steps taken to draw the conclusions based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

• 6. 

  Audits of accounts

6.1 Identification of the authorities/bodies that have carried out audits of accounts.

6.2 Description of audit approach used to verify that the accounts are complete, accurate and true. This shall include a reference to the audit work carried out in the context of system audits, audits of operations with relevance for the assurance on the accounts and additional verifications to be carried over the draft accounts before these are sent to the Commission.

 6.3 Conclusions drawn from the audits in relation to the completeness, accuracy and veracity of the accounts, including an indication on the corresponding financial corrections made and reflected in the accounts as a follow-up to such conclusions.

6.4 Indication of whether any irregularities identified were considered to be systemic in nature, and of the measures taken.

• 7. 

  Other information

7.1 Audit authority’s assessment of the cases of suspicions of fraud detected in the context of their audits (including the cases reported by other national or EU bodies and related to operations audited by the audit authority), together with the measures taken. Information on number of cases, gravity, and the amounts affected, if known.

 7.2 Subsequent events occurred after the end of the accounting year and before the transmission of the annual control report to the Commission and considered when establishing the level of assurance and opinion by the audit authority.

• 8. 

  Overall level of assurance

8.1 Indication of the overall level of assurance on the proper functioning of the management and control system, and an explanation of how the level was obtained from the combination of the results of the system audits and audits of operations. Where relevant, the audit authority shall take also account of the results of other national or Union audit work carried out.

8.2 Assessment of any mitigating actions not linked to financial corrections that were implemented, financial corrections implemented and an assessment of the need for any additional corrective measures, both from the perspective of improvements of the management and control systems and of the impact on the EU budget .

• 9. 

  ANNEXES TO THE ANNUAL CONTROL REPORT

9.1 Results of system audits.

Audited Entity Fund (Multi Title Date of Programme: [CCI and Name of Programme] Overall Comments funds of the the final

programme) audit audit Key requirements (as applicable)

assessment (category

report [as defined in Table 1- Annex X to the Regulation 1, 2, 3, 4)

[as defined in Table 2 - Annex X to the Regulation

KR KR KR KR KR KR KR KR KR KR 1 2 3 4 5 6 7 8 9 10

MA

IB(s)

Accounting

Function (if not performed by the MA)

Note: The blank parts in the table above refer to key requirements that are not applicable to the audited entity.

9.2 Results of audits of operations

Fund Program Programm A B C D E F G H me CCI e title

number Amount in Expenditure in Amount Total Correction Residu Other Amount Euros reference to the of error s al total expenditu of

correspond accounting year irregular rate implement error re irregular

ing to the audited for the expenditu ( 8 ) ed as a rate audited ( 9 ) expenditu population random sample re in result of (F = (D re in other

from which Amount ( ) % random the total * A) – expenditu

10

the sample sample error rate

was )

• E) 

  re audited (

11

drawn ( 7 )

( 1 ) As defined in Article 2 (29) of the Regulation

( 2 ) Random, systemic, anomalous.

( 3 ) For instance: eligibility, public procurement, State aid.

( 4 ) The stratum error rate is to be disclosed where stratification was applied, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in case of multi-Fund programmes).

( 5 ) Total errors minus corrections referred to in point 5.8 above, divided by the total population.

( 6 ) The overall level of assurance shall correspond to one of the four categories defined in Table 2 of Annex X to the Regulation

( 7 ) Column ‘A’ shall refer to the population from which the random sample was drawn, i.e. total amount of eligible expenditure entered into the accounting system of the managing authority/accounting function which has been included in payment applications submitted to the Commission less negative sampling units if any. Where applicable, explanations shall be provided in section 5.4 above.

( 8 ) The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘D’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in section 5.7 above.

( 9 ) Column ‘G’ shall refer to expenditure audited in the context of a complementary sample.

( 10 ) Amount of expenditure audited (in case sub-sampling is applied) only the amount of the

expenditure items effectively audited, shall be included in this column).

( 11 ) Percentage of expenditure audited in relation to the population.

9.3 Calculations underlying the random sample selection, total error rate and total residual error rate

ANNEX XVIII

Template for the audit strategy – Article 72

• 1. 

  INTRODUCTION

 (a) Identification of the programme(s) (title(s) and CCI(s) numbers( 1 )), Funds and period covered by the audit strategy.

 (b) Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document.

 (c) Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located.

 (d) Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility.

 (e) Confirmation by the audit authority that the bodies carrying out audits have the requisite functional and organisational independence.

• 2. 

  RISK ASSESSMENT

 (a) explanation of the risk assessment method followed; and

(b) internal procedures for updating the risk assessment.

• 3. 

  METHODOLOGY

3.1. Overview

 (a) Reference to the internationally accepted audit standards that the audit authority will apply for its audit work.

 (b) Information on how the audit authority will obtain its assurance with regard to programmes in the standard management and control system and for programmes with enhanced proportionated arrangements (description of main building blocks - types of audits and their scope).

(c) Reference to the procedures in place for drawing up the annual control report and audit opinion to be submitted to the Commission in accordance with Articles 71(3) of the Regulation with the necessary exceptions for Interreg programmes based on the specific rules on audits on operations applicable to Interreg programmes as set out in Article 48 of Regulation EU No [ETC Regulation].

(d) Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification treatment of the errors detected in the preparation of the annual control report to be submitted to the Commission in accordance with Article 71(3) of the Regulation.

 (e) For Interreg programmes, reference to specific audit arrangements and explanation on how the audit authority intends to ensure cooperation with the Commission regarding the audits of operations under the common Interreg sample to be drawn by the Commission set out in Article 48 of Regulation EU No [ETC Regulation].

(f) For Interreg programmes, when additional audit work may be required as set out in Article 48 of Regulation EU No [ETC Regulation] (reference to specific audit arrangements in that respect and to the follow up of that additional audit work).

3.2. Audits on the proper functioning of management and control systems (system audits)

Identification of the bodies/structures to be audited, as well as the relevant key requirements in the context of system audits. The list should include any bodies that have been appointed in the last twelve months.

Where applicable, reference to the audit body on which the audit authority relies to perform these audits.

Indication of any system audits targeted at specific thematic areas or bodies, such as:

 (a) quality and quantity of the administrative and on-the-spot management verifications in respect of public procurement rules, State aid rules, environmental requirements and other applicable law;

 (b) quality of project selection and of management verifications at the level of the managing authority or intermediate body;

(c) set-up and implementation of financial instruments at the level of the bodies implementing financial instruments;

(d) functioning and security of electronic systems, and their interoperability with the electronic data exchange system of the Commission.

(e) reliability of data related to targets and milestones and on the progress of the programme in achieving its objectives provided by the managing authority.

  (f) financial corrections (deductions from the accounts);

• g) 

  implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment.

3.3. Audits of operations other than for Interreg programmes

(a) Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 73 of the Regulation (and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, including suspected fraud).

(b) A separate description should be proposed for years when the Member States chooses to apply the enhanced proportionate system for one or more programmes as set out in Article 77 of the Regulation.

3.4. Audits of operations for Interreg programmes

(a) Description of (or reference to internal document specifying) the treatment of findings and errors to be used in line with Article 48 of Regulation EU No [ETC Regulation] and other specific procedures in place for audits of operations, namely related to the common Interreg sample to be drawn up by the Commission each year.

(b) A separate description should be proposed for years when the common sample for audits of operations for Interreg programmes does not include operations or sampling units from of the programme in question.

In this case, there should be a description of the sampling methodology to be used by the audit authority and other specific procedures in place for audits of operations, namely related to the classification and treatment of the errors detected, etc.

3.5. Audits of the accounts

Description of the audit approach for audits of accounts.

3.6. Verification of the management declaration

Reference to the internal procedures setting out the work involved in the verification of the management declaration as drawn up by the managing authority, for purposes of the audit opinion.

• 4. 

  AUDIT WORK PLANNED

(a) Description and justification of the audit priorities and objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.

( b) An indicative schedule of audit assignments in relation to the current accounting year and the two subsequent accounting years for system audits (including audits targeted to specific thematic areas), as follows:

Authorities/Bodies or CCI Programme Title Body Result of risk 20xx 20xx 20xx

specific thematic areas to responsible for assessment Audit Audit Audit

be audited auditing objective and objective and objective and

scope scope scope 5. RESOURCES

(a) Organisation chart of the audit authority.

(b) Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years (including information on any foreseen outsourcing and its scope, where appropriate).

( 1 ) Indicate the programmes covered by a common management and control system, in case a single audit strategy is prepared for several programmes

ANNEX XIX

Template for payment applications – Article 85(3)

PAYMENT APPLICATION

EUROPEAN COMMISSION

___________________________________________________________________________________________________

Fund concerned 1 : 2 <type="S" input="S" >

Commission reference (CCI): <type="S" input="S">

Name of programme: <type="S" input="G">

Commission Decision: <type="S" input="G">

Date Commission Decision: <type="D" input="G">

Payment application number: <type="N" input="G">

Date of submission of the payment application: <type="D" input="G">

National reference (optional): <type="S" maxlength="250" input="M">

___________________________________________________________________________________________________

According to Article 85 of Regulation (EU) No 2018/yyyy [CPR], this payment application refers to the accounting year:

From 3 <type="D" input="G"> until: <type="D" input="G">

1 If a programme concerns more than one fund, a payment application should be sent separately for each fund.

2 Legends: type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency input: M=Manual, S=Selection, G=Generated by system

3 First day of the accounting year, automatically encoded by the electronic system.

Expenditure broken down by priority and category of regions as entered into the accounts of the body carrying out the accounting function

(Including programme contributions paid to financial instruments (Article 86 of the Regulation)

Priority Calculatio Total amount of eligible Amount for technical Total amount of public

n basis expenditure incurred by assistance in the meaning of contribution paid or to be

(public or beneficiaries and paid in Article 85(3)(b) paid in the meaning of

total) 1 implementing operations Article 85(3)(c))

in the meaning of Article

85(3)(a) and 85(4)

(A) (B) (C) (D)

Priority 1

Less developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G" >

Transition regions <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

input="G"

>

More developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G" >

Outermost regions <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

input="G"

>

Northern sparsely <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions input="G"

1 For the EMFF the co-financing applies only on "Total eligible public expenditure". Therefore, in case of EMFF, the calculation base in this template will automatically be adjusted to "Public".

>

Priority 2

Less developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G"

>

Transition regions <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> input="G"

>

More developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G"

>

<type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Outermost regions input="G"

>

Northern sparsely <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions input="G"

>

Priority 3

Less developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G"

>

Transition regions <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> input="G"

>

More developed <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions input="G"

>

Outermost regions <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> input="G"

>

Northern sparsely <type="S" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions input="G" >

Grand Total <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

OR

Expenditure broken down by specific objective as entered into the accounts of the managing authority

Applicable for AMIF/ISF and BMVI Funds only

Specific Calculatio Total amount of eligible Total amount of public

Objective n basis expenditure incurred by expenditure incurred in

(public or beneficiaries and paid in implementing operations

total) implementing operations

(A) (B) (C)

Specific objective 1

Type of actions no 1 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G" 8(1) of > AMIF/ISF/BMVI Regulation]

Type of actions no 2 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G" 8(2) of > AMIF/ISF/BMVI Regulation] Type of actions no 3

[Reference to Article <type="S" <type="Cu" input="M"> <type="Cu" input="M"> 8(3) and 8(4) of input="G" AMIF/ISF/BMVI >

Regulation]

Type of actions no 4 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G" 14 and 15 of AMIF > Regulation] Specific objective 2

Type of actions no 1 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(1) of >

AMIF/ISF/BMVI

Regulation]

Type of actions no 2 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(2) of >

AMIF/ISF/BMVI

Regulation]

Type of actions no 3 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(3) and 8(4) of >

AMIF/ISF/BMVI

Regulation]

Specific objective 3

Type of actions no 1 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(1) of >

AMIF/ISF/BMVI

Regulation]

Type of actions no 2 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(2) of >

AMIF/ISF/BMVI

Regulation]

Type of actions no 3 <type="S" <type="Cu" input="M"> <type="Cu" input="M"> [Reference to Article input="G"

8(3) and 8(4) of >

AMIF/ISF/BMVI Regulation]

Grand Total <type="Cu" input="G"> <type="Cu" input="G">

_________________________________________________________________________________________________

______

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (the Cohesion Fund, ETC, EMFF if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Calculation

basis (public Total amount of eligible Amount for technical expenditure incurred by assistance in the meaning of

or total) (') beneficiaries and paid in Article 85(3)(b) Total amount of

Priority (A) implementing operations

public contribution

in the meaning of Article (C) paid or to be paid

85(3)(a) and 85(4) in the meaning of Article 85(3)(c)

(B) (D°(C)

Priority 1 <type='S' <type="Cu" <type="Cu" input="M"> <type="Cu" input='C'> input="M"> input="M">

Priority 2 <type='S' <type="Cu" <type="Cu" input="M"> <type="Cu" input='C'> input="M"> input="M">

Priority 3 <type='S' <type="Cu" <type="Cu" input="M"> <type="Cu" input='C'> input="M"> input="M">

Grand Total <type="Cu" <type="Cu" input="G"> <type="Cu" input="G"> input="G">

DECLARATION

By validating this payment application the accounting function/managing authority requests the payment of the amounts as mentioned below.

Representing the body responsible for the <type="S" input="G"> accounting function:

Or

Representing the managing authority responsible for the accounting function:

PAYMENT APPLICATION

FUND

Less developed Transition regions More developed Outermost regions regions regions and Northern

sparsely populated regions

(A) (B) (C) (D)

<type="S" <type="Cu" <type="Cu" <type="Cu" input="G"> input="G"> input="G"> input="G">

___________________________________________________________________________________________________

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Or

Applicable for AMIF/ISF and BMVI Funds only

Fund Amounts

<type="S" Type of actions no 1 [Reference to <type="Cu" input="G"> input="G"> Article 8(1) of AMIF/ISF/BMVI Regulation] Type of actions no 2 [Reference to <type="Cu" input="G"> Article 8(2) of AMIF/ISF/BMVI Regulation]

Type of actions no 3 [Reference to <type="Cu" input="G"> Article 8(3) and 8(4) of AMIF/ISF/BMVI Regulation]

Type of actions no 4 [Reference to <type="Cu" input="G"> Article 14 and 15 of AMIF Regulation]

FUND AMOUNT

<type="S" input="G"> <type="Cu" input="G">

The payment will be made on the following bank account:

Designated body <type="S" maxlength="150" input="G">

Bank <type="S" maxlength="150" input="G">

BIC <type="S" maxlength="11" input="G">

Bank account IBAN <type="S" maxlength="34" input="G">

Holder of account (where not the <type="S" maxlength="150" input="G">

same as the designated body)

Appendix: Information on programme contributions paid to financial instruments as referred to in Article 86 of the Regulation and included in the payment applications (cumulative from the start of the programme)

Amount included in the first payment application and paid to Corresponding cleared amount as referred to in Article

the financial instrument in accordance with Article 86 (max 86(3) 1

[25%] of the total amount of programme contributions

committed to [the] financial instrument[s] under the relevant

funding agreement)

(A) (B) (C) (D)

Priority Total amount of Amount of corresponding Total amount of programme Amount of corresponding

programme contributions public contribution contributions effectively public contribution

paid to financial paid, or, in the case of

instruments guarantees, committed, as

eligible expenditure in the

meaning of Article 86

Priority 1

Less developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions

1 This amount shall not be included in the payment application.

Priority 2 <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Less developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions

Priority 3 <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Less developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

populated regions

Grand Total <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows

Amount included in the first payment application and paid to Corresponding cleared amount as referred to in Article

the financial instrument in accordance with Article 86 (max 86(3) 2

[25%] of the total amount of programme contributions

committed to [the] financial instrument[s] under the relevant

funding agreement)

(A) (B) (C) (D)

Priority Total amount of Amount of corresponding Total amount of programme Amount of corresponding

programme contributions public contribution contributions effectively public contribution

paid to financial paid, or, in the case of

instruments guarantees, committed, as

eligible expenditure in the

meaning of Article 86

Priority 1

Priority 2 <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Priority 3 <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Grand Total <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

2 This amount shall not be included in the payment application.

Or

Applicable for AMIF/ISF and BMVI Funds only

Amount included in the first payment application and paid to Corresponding cleared amount as referred to in Article the financial instrument in accordance with Article 86 (max 86(3) 3

[25%] of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant

funding agreement)

(A) (B) (C) (D)

Total Amount of corresponding public Total amount of Amount of amount of contribution programme contributions corresponding public programme effectively paid, or, in the contribution contributions case of guarantees,

paid to committed, as eligible financial expenditure in the meaning instruments of Article 86

Specific objective 1

Type of actions no 1 [Reference <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" to Article 8(1) of input="M"> input="M"> AMIF/ISF/BMVI Regulation] Specific objective 2

Type of actions no 1 [Reference

to Article 8(1) of <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

3 This amount shall not be included in the payment application.

Specific objective 3

Type of actions no 1 [Reference

to Article 8(1) of <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu"

AMIF/ISF/BMVI Regulation] input="M"> input="M">

Grand Total <type="Cu" <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

input="G">

ANNEX XX

Template for the accounts - Article 92(1)(a)

ACCOUNTS FOR ACCOUNTING YEAR

<type="D" – type="D" input="S">

EUROPEAN COMMISSION

___________________________________________________________________________________________________

Fund concerned 1 : <type="S" input="S" > 2

Commission reference (CCI): <type="S" input="S">

Name of programme: <type="S" input="G">

Commission Decision: <type="S" input="G">

Date of Commission Decision: <type="D" input="G">

Version of the accounts: <type="S" input="G">

Date of submission of the accounts: <type="D" input="G">

National reference (optional): <type="S" maxlength="250"

input="M">

______________________________________________________________________________________________

1 If a programme concerns more than one fund, accounts should be sent separately for each fund. 2 Legends:

type: N=Number, D=Date, S=String, C=Checkbox, P=Percentage, B=Boolean, Cu=Currency

input: M=Manual, S=Selection, G=Generated by system

DECLARATION

The managing authority responsible for the programme hereby confirms that:

• 1) 

  the accounts are complete accurate and true and that the expenditure entered into the accounts complies with applicable law and is legal and regular;

• 2) 

  the provisions in the Fund-specific Regulations, Article 63(5) of Regulation (EU, Euratom) No [Financial Regulation] and in points, (a) to (e) of Article 68 of the Regulation are respected;

• 3) 

  the provisions in Article 76 with regard to the availability of documents are respected.

Representing the managing <type="S" input="G"> authority:

Appendix 1: Amounts entered into the accounting systems of the accounting function/managing authority

Total amount of eligible The amount for technical Total amount of the expenditure entered into the assistance in the meaning of corresponding public

accounting systems of the Article 85 (3)(b) contribution paid or to be paid body carrying out the in the meaning of Article

accounting function which has (B) 92(3)(a)

Priority been included in payment

applications for the accounting (C)

year in the meaning of Article 92(3)(a)

(A)

Priority 1

Less developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely populated <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

regions

Priority 2

Less developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely populated <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

regions

Total amount of eligible The amount for technical Total amount of the

expenditure entered into the assistance in the meaning of corresponding public

accounting systems of the Article 85 (3)(b) contribution paid or to be paid

body carrying out the in the meaning of Article

accounting function which has (B) 92(3)(a)

Priority been included in payment

applications for the accounting (C)

year in the meaning of Article 92(3)(a)

(A)

Priority 3

Less developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Outermost regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

Northern sparsely populated <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M"> regions

Priority 4

Totals

Less developed regions <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

Transition regions <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" input="M">

More developed regions <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

Outermost regions <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

Northern sparsely populated <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G"> regions

Grand Total <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

Or

Applicable for AMIF/ISF and BMVI Funds only

Total amount of eligible Total amount of the expenditure entered into the corresponding public

accounting systems of the expenditure incurred in managing authority and which implementing operations

Specific objective has been included in the

payment applications submitted to the Commission

(A) (B)

Specific objective 1

Type of actions no 1 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(1) of

AMIF/ISF/BMVI Regulation]

Type of actions no 2 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(2) of

AMIF/ISF/BMVI Regulation]

Type of actions no 3 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(3) and 8(4) of

AMIF/ISF/BMVI Regulation]

Type of actions no 4 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 14 and 15 of AMIF

Regulation]

Specific objective 2

Type of actions no 1 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(1) of AMIF/ISF/BMVI Regulation]

Type of actions no 2 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(2) of AMIF/ISF/BMVI Regulation]

Type of actions no 3 [Reference <type="Cu" input="M"> <type="Cu" input="M"> to Article 8(3) and 8(4) of AMIF/ISF/BMVI Regulation]

___________________________________________________________________________________________________

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Total amount of eligible The amount for technical Total amount of the expenditure entered into the assistance in the meaning of corresponding public

accounting systems of the Article 85 (3)(b) contribution paid or to be paid body carrying out the in the meaning of Article

Priority accounting function which has

(B) 92(3)(a)

been included in payment applications for the accounting year in the meaning of Article (C)

92(3)(a) (A)

Priority 1 <type="Cu" input="M"> <type="Cu" input="M">

Priority 2 <type="Cu" input="M"> <type="Cu" input="M">

Priority 3 <type="Cu" input="M"> <type="Cu" input="M">

Grand Total <type="Cu" input="G"> <type="Cu" input="G">

Appendix 2: Amounts withdrawn during the accounting year

Priority WITHDRAWALS

Total eligible Corresponding amount of public contribution

expenditure included in interim

payment applications

(A) (B)

Priority 1 Less developed regions <type="Cu" <type="Cu"

input="M"> input="M"> Transition regions <type="Cu" <type="Cu"

input="M"> input="M"> More developed regions <type="Cu" <type="Cu"

input="M"> input="M"> Outermost regions <type="Cu" <type="Cu"

input="M"> input="M"> Northern sparsely populated regions <type="Cu" <type="Cu"

input="M"> input="M"> Priority 2

Less developed regions <type="Cu" <type="Cu" input="M"> input="M">

Transition reigons <type="Cu" <type="Cu" input="M"> input="M">

More developed regions <type="Cu" <type="Cu" input="M"> input="M">

Outermost regions <type="Cu" <type="Cu" input="M"> input="M">

Northern sparsely populated regions <type="Cu" <type="Cu" input="M"> input="M">

Priority 3 Less developed regions <type="Cu" <type="Cu"

input="M"> input="M"> Transition regions <type="Cu" <type="Cu"

input="M"> input="M"> More developed regions <type="Cu" <type="Cu"

input="M"> input="M"> Outermost regions

Northern sparsely populated regions <type="Cu" <type="Cu" input="M"> input="M">

Priority 4

Totals Less developed regions <type="Cu" <type="Cu"

input="G"> input="G"> Transition regions <type="Cu" <type="Cu"

input="M"> input="M"> More developed regions <type="Cu" <type="Cu"

input="G"> input="G"> Outermost regions <type="Cu" <type="Cu"

input="M"> input="M"> Northern sparsely populated regions <type="Cu" <type="Cu"

input="G"> input="G"> GRAND TOTAL <type="Cu" <type="Cu"

input="G"> input="G"> Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure

In relation to accounting year ending 30 June XX … <type="Cu" <type="Cu"

(total) input="M"> input="M">

In particular, out of which amounts corrected as a <type="Cu" <type="Cu"

result of audits of operations input="M"> input="M">

In relation to accounting year ending 30 June … (total) <type="Cu" <type="Cu"

input="M"> input="M">

In particular, out of which amounts corrected as a <type="Cu" <type="Cu"

result of audits of operations input="M"> input="M">

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Priority WITHDRAWALS

Total eligible amount Corresponding of expenditure public contribution

included in payment applications

(A) (B)

Priority 1 <type="Cu" <type="Cu" input="M"> input="M">

Priority 2 <type="Cu" <type="Cu" input="M"> input="M">

Priority 3 <type="Cu" <type="Cu" input="M"> input="M">

GRAND TOTAL <type="Cu" <type="Cu" input="G"> input="G">

Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure In relation to accounting <type="Cu" <type="Cu" year ending 30 June XX … input="M"> input="M"> (total) In particular, out of which <type="Cu" <type="Cu" amounts corrected as a input="M"> input="M"> result of audits of operations In relation to accounting <type="Cu" <type="Cu" year ending 30 June … input="M"> input="M"> (total) In particular, out of which <type="Cu" <type="Cu" amounts corrected as a input="M"> input="M"> result of audits of operations Or

Applicable for AMIF/ISF and BMVI Funds only

Specific objective WITHDRAWALS

Total eligible Corresponding amount of public expenditure

expenditure included in payment

applications

(A) (B)

Specific objective 1

Type of actions no 1 [Reference to Article 8(1) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 2 [Reference to Article 8(2) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 3 [Reference to Article 8(3) and <type="Cu" <type="Cu" 8(4) of AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 4 [Reference to Article 14 and 15 <type="Cu" <type="Cu" of AMIF Regulation] input="M"> input="M">

Specific objective 2

Type of actions no 1 [Reference to Article 8(1) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 2 [Reference to Article 8(2) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 3 [Reference to Article 8(3) and <type="Cu" <type="Cu" 8(4) of AMIF/ISF/BMVI Regulation] input="M"> input="M">

Specific objective 3

Type of actions no 1 [Reference to Article 8(1) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 2 [Reference to Article 8(2) of <type="Cu" <type="Cu"

AMIF/ISF/BMVI Regulation] input="M"> input="M">

Type of actions no 3 [Reference to Article 8(3) and <type="Cu" <type="Cu" 8(4) of AMIF/ISF/BMVI Regulation] input="M"> input="M">

Totals

Type of actions no 1 [Reference to Article 8(1) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="G"> input="G">

Type of actions no 2 [Reference to Article 8(2) of <type="Cu" <type="Cu" AMIF/ISF/BMVI Regulation] input="G"> input="G">

Type of actions no 3 [Reference to Article 8(3) and <type="Cu" <type="Cu" 8(4) of AMIF/ISF/BMVI Regulation] input="G"> input="G">

Type of actions no 4 [Reference to Article 14 and 15 <type="Cu" <type="Cu" of AMIF Regulation] input="G"> input="G">

GRAND TOTAL <type="Cu" <type="Cu" input="G"> input="G">

Split of amounts withdrawn during the accounting year by accounting year of declaration of the corresponding expenditure

In relation to accounting year ending 30 June … (total) <type="Cu" <type="Cu" input="M"> input="M">

In particular, out of which amounts corrected as a <type="Cu" <type="Cu" result of audits of operations input="M"> input="M">

In relation to accounting year ending 30 June … (total) <type="Cu" <type="Cu" input="M"> input="M">

In particular, out of which amounts corrected as a <type="Cu" <type="Cu" result of audits of operations input="M"> input="M">

Appendix 2: Amounts of programme contributions paid to financial instruments (cumulative from the start of the

programme) - Article 86

Amount included in the first payment application and paid to the financial instrument in accordance with Article 86 (max [25%] of the total amount of

programme contributions committed to [the] Corresponding cleared amount as referred to in Article 86(3)

1

financial instrument[s] under the relevant funding agreement)

(A) (B) (C) (D)

Priority Total amount of Amount of Total amount of programme Amount of programme corresponding public contributions effectively paid, or, corresponding public

contributions paid contribution in the case of guarantees, contribution to financial committed, as eligible expenditure

instruments in the meaning of Article 86

Priority 1

Less developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Transition regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

More developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Outermost regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

Northern sparsely <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" populated regions input="M"> input="M"> input="M">

Priority 2 <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

1 This amount shall not be included in payment applications

Less developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Transition regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

More developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Outermost regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

Northern sparsely <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" populated regions input="M"> input="M"> input="M">

Priority 3 <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

Less developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Transition regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

More developed <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" regions input="M"> input="M"> input="M">

Outermost regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

Northern sparsely <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" populated regions input="M"> input="M"> input="M">

Priority 4 Totals

Less developed <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu" regions input="G"> input="G"> input="G">

Transition regions <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> input="M"> input="M">

More developed <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu" regions input="G"> input="G"> input="G">

Outermost regions <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu" input="G"> input="G"> input="G">

Northern sparsely <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu" populated regions input="G"> input="G"> input="G">

Grand Total <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu" input="G"> input="G"> input="G">

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions

(Cohesion Fund, ETC, EMFF, if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Amount included in the first payment application and paid to the financial instrument in accordance with Article 86 (max [25%] of the total amount of

programme contributions committed to [the] Corresponding cleared amount as referred to in Article 86(3)

2

financial instrument[s] under the relevant funding agreement)

(A) (B) (C) (D)

Priority Total amount of Amount of Total amount of programme Amount of programme corresponding public contributions effectively paid, or, corresponding public

contributions paid contribution in the case of guarantees, contribution to financial committed, as eligible expenditure

instruments in the meaning of Article 86

Priority 1 <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu"

input="M"> input="M"> input="M">

Priority 2 <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu"

input="M"> input="M"> input="M">

Priority 3 <type="Cu" <type="Cu" <type="Cu" input="M"> <type="Cu"

input="M"> input="M"> input="M">

Grand Total <type="Cu" <type="Cu" <type="Cu" input="G"> <type="Cu"

input="G"> input="G"> input="G">

2 This amount shall not be included in payment applications

Or

Applicable for AMIF/ISF and BMVI Funds only

Amount included in the first payment application and paid to Corresponding cleared amount as referred to in Article the financial instrument in accordance with Article 86 (max 86(3) 3

[25%] of the total amount of programme contributions committed to [the] financial instrument[s] under the relevant

funding agreement)

(A) (B) (C) (D)

Total Amount of corresponding public Total amount of Amount of amount of contribution programme contributions corresponding public programme effectively paid, or, in the contribution contributions case of guarantees,

paid to committed, as eligible financial expenditure in the meaning instruments of Article 86

Specific objective 1

Type of actions no 1 [Reference <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu" to Article 8(1) of input="M"> input="M"> AMIF/ISF/BMVI Regulation] Specific objective 2

Type of actions no 1 [Reference

to Article 8(1) of <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu"

AMIF/ISF/BMVI Regulation] input="M"> input="M">

3 This amount shall not be included in the payment application.

Specific objective 3

Type of actions no 1 [Reference

to Article 8(1) of <type="Cu" <type="Cu" input="M"> <type="Cu" input="M"> <type="Cu"

AMIF/ISF/BMVI Regulation] input="M"> input="M">

Grand Total <type="Cu" <type="Cu" input="G"> <type="Cu" input="G"> <type="Cu" input="G">

input="G">

Appendix 4: Reconciliation of expenditure - Article 92

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of

of eligible of public eligible the

Priority expenditure contribution expenditure corresponding

incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

Priority 1

Less <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" developed u" u" input="G"> input="G"> "Cu" "Cu" input="M"> regions input="G" input="G" input=" input=" > > G"> G"> Transition <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" regions u" u" input="G"> input="G"> "Cu" "Cu" input="M"> input="G" input="G" input=" input=" > > G"> G"> More <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" developed u" u" input="G"> input="G"> "Cu" "Cu" input="M"> Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference) submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of of eligible of public eligible the Priority expenditure contribution expenditure corresponding incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

regions input="G" input="G" input=" input="

> > G"> G"> Outermost <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" regions u" u" input="G"> input="G"> "Cu" "Cu" input="M">

input="G" input="G" input=" input=" > > G"> G">

Northern <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" sparsely u" u" input="G"> input="G"> "Cu" "Cu" input="M"> populated input="G" input="G" input=" input=" regions > > G"> G"> Priority 2

Less <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" developed u" u" input="G"> input="G"> "Cu" "Cu" input="M"> regions input="G" input="G" input=" input="

> > G"> G"> Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of

of eligible of public eligible the Priority expenditure contribution expenditure corresponding

incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

Transition <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" regions u" u" input="G"> input="G"> "Cu" "Cu" input="M">

input="G" input="G" input=" input=" > > G"> G">

More <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" developed u" u" input="G"> input="G"> "Cu" "Cu" input="M"> regions input="G" input="G" input=" input="

> > G"> G"> Outermost <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" regions u" u" input="G"> input="G"> "Cu" "Cu" input="M">

input="G" input="G" input=" input=" > > G"> G">

Northern <type="C <type="C <type="Cu" <type="Cu" <type= <type= <type="S" maxlength="500" sparsely u" u" input="G"> input="G"> "Cu" "Cu" input="M"> populated input="G" input="G" input=" input="

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of

of eligible of public eligible the Priority expenditure contribution expenditure corresponding

incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

regions > > G"> G">

Priority 3

Totals

Less <type="C <type="C <type="Cu" <type="Cu" <type= <type= developed u" u" input="G"> input="G"> "Cu" "Cu" regions input="G" input="G" input=" input="

> > G"> G"> Transition <type="C <type="C <type="Cu" <type="Cu" <type= <type= regions u" u" input="G"> input="G"> "Cu" "Cu"

input="G" input="G" input=" input=" > > G"> G">

More <type="C <type="C <type="Cu" <type="Cu" <type= <type= developed u" u" input="G"> input="G"> "Cu" "Cu" regions input="G" input="G" input=" input="

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of

of eligible of public eligible the Priority expenditure contribution expenditure corresponding

incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

> > G"> G"> Outermost <type="C <type="C <type="Cu" <type="Cu" <type= <type= regions u" u" input="G"> input="G"> "Cu" "Cu"

input="G" input="G" input=" input=" > > G"> G">

Northern <type="C <type="C <type="Cu" <type="Cu" <type= <type= sparsely u" u" input="G"> input="G"> "Cu" "Cu" populated input="G" input="G" input=" input=" regions > > G"> G">

Grand <type="C <type="C <type="Cu" <type="Cu" <type= <type= Total u" u" input="G"> input="G"> "Cu" "Cu" input="G" input="G" input=" input=" > > G"> G">

Out of which amounts corrected in the current accounts as a result of audits according <type= <type=

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation Total amount Total amount Total amount of Total amount of

of eligible of public eligible the Priority expenditure contribution expenditure corresponding

incurred by paid or to be entered into the contribution beneficiaries paid in accounting made or to be and paid in implementing systems of the made in implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (F) (G)

"Cu" "Cu" input=" input=" M"> M">

Or

Applicable for AMIF/ISF and BMVI Funds only

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount of public contribution

of eligible of public Total amount of

Total amount

paid or to be paid in implementing

Specific expenditure contribution eligible

of the (E=A-C)

Total amount of eligible operations

Objective incurred by paid or to be expenditure

corresponding expenditure incurred by

beneficiaries paid in entered into the

contribution

beneficiaries

and paid in implementing accounting

made or to be

made in and paid in

implementing operations systems of the implementing

operations accounting

implementing

function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

Specific objective 1

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 1 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input > 8(1) of ="G" AMIF/ISF/B > MVI

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount Total amount of public contribution

of eligible of public Total amount of of the (E=A-C)

Total amount of eligible paid or to be paid in implementing

Specific expenditure contribution eligible corresponding expenditure operations

Objective incurred by paid or to be expenditure contribution incurred by

beneficiaries paid in entered into the made or to be beneficiaries

and paid in implementing accounting made in and paid in

implementing operations systems of the implementing implementing

operations accounting function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

Regulation]

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 2 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input > 8(2) of ="G" AMIF/ISF/B > MVI

Regulation]

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 3 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input >

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount Total amount of public contribution

of eligible of public Total amount of of the (E=A-C)

Total amount of eligible paid or to be paid in implementing

Specific expenditure contribution eligible operations

Objective incurred by paid or to be expenditure

corresponding expenditure

beneficiaries paid in entered into the

contribution incurred by

and paid in implementing accounting

made or to be beneficiaries

implementing operations systems of the

made in and paid in

operations accounting

implementing implementing

function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

8(3) and ="G" 8(4) of > AMIF/ISF/B

MVI Regulation]

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 4 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article 14 > > > > input > and 15 of ="G" AMIF > Regulation]

Specific

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount Total amount of public contribution

of eligible of public Total amount of of the (E=A-C)

Total amount of eligible paid or to be paid in implementing

Specific expenditure contribution eligible corresponding expenditure operations

Objective incurred by paid or to be expenditure contribution incurred by

beneficiaries paid in entered into the made or to be beneficiaries

and paid in implementing accounting made in and paid in

implementing operations systems of the implementing implementing

operations accounting function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

objective 2

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 1 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input > 8(1) of ="G" AMIF/ISF/B > MVI

Regulation]

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 2 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input >

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount Total amount of public contribution

of eligible of public Total amount of of the (E=A-C)

Total amount of eligible paid or to be paid in implementing

Specific expenditure contribution eligible operations

Objective incurred by paid or to be expenditure

corresponding expenditure

beneficiaries paid in entered into the

contribution incurred by

and paid in implementing accounting

made or to be beneficiaries

implementing operations systems of the

made in and paid in

operations accounting

implementing implementing

function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

8(2) of ="G" AMIF/ISF/B > MVI

Regulation]

Type of <type="C <type="C <type="Cu <type="C <type <type="C <type="S" maxlength="500" actions no 3 u" u" " u" ="Cu u" input="M"> [Reference input="G" input="G" input="G" input="G" " input="G" to Article > > > > input > 8(3) and ="G" 8(4) of > AMIF/ISF/B

MVI Regulation]

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of

included in payment applications accordance with Article 92 of the difference)

submitted to the Commission Regulation

Total amount Total amount Total amount of public contribution

of eligible of public Total amount of

Total amount

paid or to be paid in implementing

Specific expenditure contribution eligible

of the (E=A-C)

Total amount of eligible operations

Objective incurred by paid or to be expenditure

corresponding expenditure

beneficiaries paid in entered into the

contribution incurred by beneficiaries

and paid in implementing accounting

made or to be

and paid in

implementing operations systems of the

made in

implementing

operations accounting

implementing

function and operations operations

which has been included in

payment applications submitted to the

Commission

(A) (B) (C) (D) (E) (A) (B)

ect

Grand Total <type="C <type="C <type="Cu <type="C <type <type="C u" u" " u" ="Cu u"

input="G" input="G" input="G" input="G" " input="G" > > > > input > ="G" >

Out of which amounts corrected in the current accounts as a result of audits according <type <type="C ="Cu u"

" input="M input "> ="M" >

The template is automatically adjusted on the basis of the CCI No. As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, if applicable) or in case of programmes not modulating co-financing rates within a priority (specific objective), the table shall look as follows:

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment accordance with Article XX of the difference)

applications submitted to the Regulation Commission

Total amount Total amount of Total amount of Total amount of eligible public eligible of the

expenditure contribution expenditure corresponding Priority incurred by paid or to be entered into the contribution

beneficiaries paid in accounting made or to be and paid in implementing systems of the made in

implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

interim payment applications

submitted to the Commission

(A) (B) (C) (D) (E) (F) (G)

Priority 1 <type="Cu <type="Cu" <type="Cu" <type="Cu" <type= <type="Cu" <type="S" maxlength="500"

" input="G"> input="G"> input="G"> "Cu" input="G"> input="M"> input="G" input=" > G">

Priority 2 <type="Cu <type="Cu" <type="Cu" <type="Cu" <type= <type="Cu" <type="S" maxlength="500"

" input="G"> input="G"> input="G"> "Cu" input="G"> input="M"> input="G" input=" > G">

Total eligible expenditure Expenditure declared in Difference Comments (obligatory in case of included in payment accordance with Article XX of the difference)

applications submitted to the Regulation Commission

Total amount Total amount of Total amount of Total amount of eligible public eligible of the

expenditure contribution expenditure corresponding Priority incurred by paid or to be entered into the contribution

beneficiaries paid in accounting made or to be and paid in implementing systems of the made in

implementing operations accounting implementing

operations function and operations (E=A-C) (F=B-D)

which has been included in

interim payment applications

submitted to the Commission

(A) (B) (C) (D) (E) (F) (G)

Grand <type="Cu <type="Cu" <type="Cu" <type="Cu" <type= <type="Cu"

Total " input="G"> input="G"> input="G"> "Cu" input="G"> input="G" input="

> G">

Out of which amounts corrected in the current accounts as a result of audits <type= <type="Cu"

"Cu" input="M"> input=" M">

ANNEX XXI

Determination of the level of financial corrections: flat-rate and extrapolated financial

corrections – Article 98(1)

Elements for applying an extrapolated correction

Where extrapolated financial corrections are to be applied, the results of the examination of the representative sample are extrapolated to the rest of the population from which the sample was drawn for purposes of determining the financial correction.

Elements for consideration when applying a flat rate correction

(a) gravity of the serious deficiency(-ies) in the context of the management and control system as a whole;

(b) the frequency and extent of the serious deficiency(-ies);

(c) the degree of financial prejudice to the Union budget.

The level of flat rate financial correction is determined as follows:

(a) where the serious deficiency(-ies) is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % is applied;

(b) where the serious deficiency(-ies) is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % is applied;

(c) where the serious deficiency(-ies) is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % is applied;

(d) where the serious deficiency(-ies) is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % is applied.

Where, due to a failure of the responsible authorities to take corrective measures following the application of a financial correction in an accounting year, the same serious deficiency (-ies) is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency(-ies) be increased to a level not exceeding that of the next higher category.

ANNEX XXII

Methodology on the allocation of global resources per Member State – Article 103(2)

Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - Article 102(2)(a)

• 1. 

  Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:

  • a) 

    determination of an absolute amount per year (in EUR) obtained by multiplying the population of the region concerned by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita (in PPS);

  • b) 

    application of a percentage to the above absolute amount in order to determine that region's financial envelope; this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27 average, of the Member State in which the eligible region is situated, i.e.:

    • i. 

      for regions in Member States whose level of GNI per capita is below 82% of the EU-27 average: 2,8%;

    • ii. 

      for regions in Member States whose level of GNI per capita is between 82% and 99% of the EU-27 average: 1,3%;

    • iii. 

      for regions in Member States whose level of GNI per capita is over 99% of the EU-27 average: 0,9%;

  • c) 

    to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 500 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;

  • d) 

    to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 500 per young unemployed person (age group 15-24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;

  • e) 

    to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 250 per person (age group 25-64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;

  • f) 

    to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO 2 equivalent per year applied to the population share of the region of the number of tonnes of CO 2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;

  • g) 

    to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 400 per person per year, applied to the population share of the region of net migration from outside the EU to the Member State since 1 January 2013.

Allocation method for transition regions eligible under the Investment for jobs and growth goal - Article 102(2)(b)

• 2. 

  Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:

  • a) 

    determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The minimum level of support is determined by the initial average per capita aid intensity of all more developed regions, i.e. EUR 18 per head and per year. The maximum level of support refers to a theoretical region with a GDP per head of 75% of the EU-27 average and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this method, 60% is taken into account;

  • b) 

    calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear interpolation of the region's relative GDP per capita compared to EU-27;

  • c) 

    to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 500 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;

  • d) 

    to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 500 per young unemployed person (age group 15-24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;

  • e) 

    to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 250 per person (age group 25-64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;

  • f) 

    to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO 2 equivalent per year applied to the population share of the region of the number of tonnes of CO 2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;

  • g) 

    to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 400 per person per year, applied to the population share of the region of net migration from outside the EU to the Member State since 1 January 2013.

Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - Article 102(2)(c)

• 3. 

  The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year of EUR 18 by the eligible population.

• 4. 

  The share of each Member State concerned shall be the sum of the shares of its eligible regions, which are determined on the basis of the following criteria, weighted as indicated: a) total regional population (weighting 20%);

  • b) 

    number of unemployed people in NUTS level 2 regions with an unemployment

  rate above the average of all more developed regions (weighting 15%);

  • c) 

    employment to be added to reach the average employment rate (ages 20 to 64) of

  all more developed regions (weighting 20%);

  • d) 

    number of persons aged 30 to 34 with tertiary educational attainment to be added

  to reach the average tertiary educational attainment rate (ages 30 to 34) of all more

  developed regions (weighting 20%);

  • e) 

    number of early leavers from education and training (aged 18 to 24) to be

  subtracted to reach the average rate of early leavers from education and training

  (aged 18 to 24) of all more developed regions (weighting 15%);

  • f) 

    difference between the observed GDP of the region (measured in PPS), and the

  theoretical regional GDP if the region were to have the same GDP per head as the

  most prosperous NUTS level 2 region (weighting 7,5%);

  • g) 

    population of NUTS level 3 regions with a population density below 12,5

    inhabitants/km 2 (weighting 2,5%).

• 5. 

  To the amounts by NUTS level 2 region obtained in accordance with point (4) is added, if applicable, an amount of EUR 1 per tonne of CO 2 equivalent per year applied to the population share of the region of the number of tonnes of CO 2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016.

• 6. 

  To the amounts by NUTS level 2 region obtained in accordance with point (5) is added, an amount resulting from the allocation of a premium of EUR 400 per person per year, applied to the population share of the region of net migration from outside the EU to the Member State since 1 January 2013.

Allocation method for the Member States eligible for the Cohesion Fund - Article 102(3)

• 7. 

  The financial envelope shall be obtained by multiplying the average aid intensity per head and per year of EUR 62.9 by the eligible population. Each eligible Member State's allocation of this theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be obtained by applying the following steps:

  • a) 

    calculation of the arithmetical average of that Member State's population and surface area shares of the total population and surface area of all the eligible Member States. If, however, a Member State's share of total population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high population density, only the share of total population will be used for this step;

  • b) 

    adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by which that Member State's GNI per capita (measured in purchasing power parities) for the period 2014-2016 exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100%).

For each eligible Member State, the share of the Cohesion Fund shall not be higher than

one third of the total allocation minus the allocation for the European territorial development goal after the application of paragraphs 10 to 16. This adjustment will

proportionally increase all other transfers resulting from paragraphs 1 to 6.

Allocation method for the European territorial cooperation goal – Article 9

• 8. 

  The allocation of resources by Member State, covering cross-border, transnational and outermost regions' cooperation is determined as the weighted sum of the shares determined on the basis of the following criteria, weighted as indicated:

  • a) 

    total population of all NUTS level 3 land border regions and of other NUTS level 3 regions of which at least half of the regional population lives within 25 kilometres of the land border (weighting 36%);

  • b) 

    population living within 25 kilometres of the land borders (weighting 24%); c) total population of the Member States (weighting 20%); d) total population of all NUTS level 3 regions along border coastlines and of other NUTS level 3 regions of which at least half of the regional population lives within 25 kilometres of the border coastlines. (weighting 9.8%); e) population living in the maritime border areas within 25 kilometres of the border coastlines (weighting 6.5%); f) total population of outermost regions (weighting 3.7%).

  The share of the cross-border component corresponds to the sum of the weights of criteria

(a) and (b). The share of the transnational component corresponds to the sum of weights

of criteria (c), (d) and (e). The share of the outermost regions' cooperation corresponds to

the weight of criterion (f).

Allocation method for the additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession – Article 104(1)(e)

• 9. 

  An additional special allocation corresponding to an aid intensity of EUR 30 per inhabitant per year will be allocated to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation will be distributed per region and Member State in a manner proportional to the total population of those regions.

Minimum and maximum levels of transfers from the funds supporting economic, social and territorial cohesion

• 10. 

  In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and Member States and to the reduction of disparities in average per capita aid intensities, the maximum level of transfer (capping) from the Funds to each individual Member State will be determined as a percentage of the GDP of the Member State, whereby these percentages will be as follows:

  • a) 

    for Member States whose average GNI per capita (in PPS) is under 60% of the EU-27 average: 2,3% of their GDP

  • b) 

    for Member States whose average GNI per capita (in PPS) is equal to or above 60% and below 65% of the EU-27 average: 1,85% of their GDP

  • c) 

    for Member States whose average GNI per capita (in PPS) is equal to or above 65% of the EU-27 average: 1,55% of their GDP.

  The capping will be applied on an annual basis, and will - if applicable - proportionally reduce all transfers (except for the more developed regions and European territorial cooperation goal) to the Member State concerned in order to obtain the maximum level of transfer.

• 11. 

  The rules described in paragraph 10 shall not result in allocations per Member State higher than 108 % of their level in real terms for the 2014-2020 programming period. This adjustment shall be applied proportionately to all transfers (except for the European territorial development goal) to the Member State concerned in order to obtain the maximum level of transfer.

• 12. 

  The minimum total allocation from the Funds for a Member State shall correspond to 76% of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocations under the European territorial cooperation goal.

• 13. 

  The maximum total allocation from the Funds for a Member State having a GNI per capita (in PPS) of at least 120% of the EU-27 average shall correspond to its individual 2014- 2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocation under the European territorial cooperation goal.

Additional provisions

• 14. 

  For all regions that were classified as less developed regions for the 2014-2020 programming period, but whose GDP per capita is above 75% of the EU-27 average, the minimum yearly level of support under the Investment for jobs and growth goal will correspond to 60% of their former indicative average annual allocation under the Investment for jobs and growth goal, calculated by the Commission within the multiannual financial framework 2014-2020.

• 15. 

  No transition region shall receive less than what it would have received if it had been a more developed region.

• 16. 

  A total of EUR 60 000 000 will be allocated for the PEACE PLUS programme where it is acting in support of peace and reconciliation. In addition, at least EUR 60 000 000 shall be allocated for the PEACE PLUS programme from the allocation for Ireland under the European Territorial Cooperation goal (INTERREG) for the continuation of North-South cross border co-operation.

The application of paragraphs 1 to 16 will result in Member State allocations as follows:

2018 prices Current prices

BE 2 443 732 247 2 754 198 305

BG 8 929 511 492 10 081 635 710

CZ 17 848 116 938 20 115 646 252

DK 573 517 899 646 380 972

DE 15 688 212 843 17 681 335 291

EE 2 914 906 456 3 285 233 245

IE 1 087 980 532 1 226 203 951

EL 19 239 335 692 21 696 841 512

ES 34 004 950 482 38 325 138 562

FR 16 022 440 880 18 058 025 615

HR 8 767 737 011 9 888 093 817

IT 38 564 071 866 43 463 477 430

CY 877 368 784 988 834 854

LV 4 262 268 627 4 812 229 539

LT 5 642 442 504 6 359 291 448

LU 64 879 682 73 122 377

HU 17 933 628 471 20 247 570 927

MT 596 961 418 672 802 893

NL 1 441 843 260 1 625 023 473

AT 1 279 708 248 1 442 289 880

PL 64 396 905 118 72 724 130 923

PT 21 171 877 482 23 861 676 803

RO 27 203 590 880 30 765 592 532

SI 3 073 103 392 3 463 528 447

SK 11 779 580 537 13 304 565 383

FI 1 604 638 379 1 808 501 037

SE 2 141 077 508 2 413 092 535

Met de EU Monitor volgt u alle Europese dossiers die voor u van belang zijn en bent u op de hoogte van alles wat er speelt in die dossiers. Helaas kunnen wij geen nieuwe gebruikers aansluiten, deze dienst zal over enige tijd de werkzaamheden staken.

De EU Monitor is ook beschikbaar in het Engels.