OpenLegislation

Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund

EU Regulation No 1828/2006 · Adopted 8 December 2006 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

X1Commission Regulation (EC) No 1828/2006

of 8 December 2006

setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 f1 , and in particular Article 37(1)(d), the third paragraph of Article 44, Articles 59(6), 60(b) and 66(3), Article 67(2)(c), Articles 69(1), 70(3), 71(5), 72(2), 74(2) and 76(4) and the second subparagraph of Article 99(5) thereof,

Having regard to Regulation (EC) No 1080/2006 of the European Parliament and of the Council of 5 July 2006 on the European Regional Development Fund and repealing Regulation (EC) No 1783/1999 f2 , and in particular the second subparagraph of Article 7(2) and the second paragraph of Article 13 thereof,

Whereas:

(1)

Regulation (EC) No 1083/2006 replaces Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds f3 , and Regulation (EC) No 1080/2006 replaces Regulation (EC) No 1783/1999 of the European Parliament and of the Council of 12 July 1999 on the European Regional Development Fund f4 , both Regulations taking into account new developments in the field of Structural Funds. It is therefore appropriate also to lay down new provisions implementing Regulations (EC) No 1080/2006 and (EC) No 1083/2006.

(2)

Experience has shown that citizens of the European Union are insufficiently aware of the role played by the Community in funding programmes aimed at reinforcing economic competitiveness, creating jobs and strengthening internal cohesion. It is therefore appropriate to provide for the preparation of a communication plan which identifies in detail the information and publicity measures necessary to bridge this communication and information gap. For the same purpose, it is also necessary to identify the responsibilities and the roles that should be played by each of the actors involved.

(3)

In order to guarantee that information on possible funding opportunities is disseminated widely to all interested parties and for the sake of transparency, the minimum content of the information measures needed to inform potential beneficiaries about the financing opportunities offered jointly by the Community and the Member States through the Funds should be set out, including an obligation to publicise the steps that a potential beneficiary should take to submit an application for funding and the selection criteria that will be used.

(4)

In order to enhance transparency regarding use of the Funds, the list of beneficiaries, the names of the operations and the amount of public funding allocated to operations should be published, electronically or otherwise.

(5)

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

(6)

For the purposes of Articles 37 and 67 of Regulation (EC) No 1083/2006, it is necessary to lay down detailed rules and categories to allow the Member States to submit to the Commission uniform information on the programmed use of the Funds, as well as information on the cumulative allocation of the Funds by categories throughout the life of a programme, and to enable the Commission to inform the other Institutions and the citizens of the European Union in an appropriate manner about the use of the Funds, including the achievement of the targets set out in Article 9(3) of Regulation (EC) No 1083/2006.

(7)

With regard to Article 60 of Regulation (EC) No 1083/2006 and in the light of the experience gained, it is necessary to lay down the obligations which the managing authorities should have with regard to beneficiaries in the phase leading to the selection and approval of the operations to be funded, with regard to the aspects which the verifications of the expenditure declared by the beneficiary should cover, including administrative verifications of the applications for reimbursement, and on-the-spot verifications of individual operations and with regard to the conditions to be observed when on-the-spot verifications are carried out on a sample basis.

(8)

It is also necessary to set out in detail the information which should be included in the accounting records of operations and the information to be kept as data on implementation which the managing authorities should record, store and send to the Commission upon request.

(9)

In order to ensure that expenditure under operational programmes can be properly audited, it is necessary to set out the criteria with which an audit trail should comply so as to be considered adequate.

(10)

The audit of operations is carried out under the responsibility of the audit authority. To ensure that the scope and effectiveness of those audits are adequate and that they are carried out according to the same standards in all Member States, it is necessary to set out the conditions which those audits should fulfil.

(11)

Experience has shown that it is necessary to set out in detail the basis for the sampling of operations to be audited, which the audit authority should observe in establishing or approving the sampling method, including certain technical criteria to be used for a random statistical sample and factors to be taken into account for a complementary sample.

(12)

In order to simplify and harmonise standards for the preparation and presentation of the audit strategy, the annual control report and the closure declarations for which the audit authority is responsible pursuant to Article 62 of Regulation (EC) No 1083/2006, it is necessary to make detailed provision about their content and specify the nature and quality of the information on which they rely.

(13)

In order to ensure the most effective application of Article 90 of Regulation (EC) No 1083/2006 with regard to the availability of documents and the right of the Court of Auditors and the Commission to have access to all supporting documents regarding expenditure and audits, managing authorities should ensure that information on the identity and location of the bodies holding the supporting documents is readily available and those documents should be readily supplied to a minimum list of persons and bodies. For the same purpose, it is necessary to set out which data carriers can be considered as commonly accepted for the purpose of keeping such documents. To this end, the national authorities should lay down the procedures necessary to ensure that the documents kept are in conformity with the originals, when this is relevant, and can be relied on for audit purposes.

(14)

In order to harmonise standards for the certification of expenditure and for the preparation of applications for payments, the content of such certificates and applications should be laid down and the nature and quality of the information on which they rely specified. Detailed procedures should be set out for keeping, in accordance with Article 61(f) of Regulation (EC) No 1083/2006, an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation and for informing the Commission accordingly.

(15)

Pursuant to Article 71 of Regulation (EC) No 1083/2006, the Member States are, before the submission of the first interim application for payment or at least within twelve months of the approval of each operational programme, to submit to the Commission a description of the management and control systems, a report setting out the results of an assessment of the systems set up and an opinion on their compliance with the provisions of that Regulation on management and control systems. Since those documents are among the principal elements on which the Commission relies, in the context of the shared management of the Community budget, to satisfy itself that the financial assistance concerned is used by the Member States in accordance with the applicable rules and principles necessary for protecting the Community's financial interests, it is necessary to set out in detail the information that such documents should contain and the basis for the assessment and the opinion.

(16)

Operational programmes funded under the European territorial cooperation objective referred to in Article 3 of Regulation (EC) No 1083/2006 are presented by two or more Member States and have specific features, which are laid down in Regulation (EC) No 1080/2006. It is therefore appropriate to set out the specific information which the description of the management and control system for those programmes should contain.

(17)

Article 74 of Regulation (EC) No 1083/2006 provides, inter alia , that for operational programmes for which the total eligible public expenditure does not exceed EUR 750 million and for which the level of Community co-financing does not exceed 40 % of the total public expenditure, a Member State may choose to rely more on national bodies and rules for carrying out certain functions related to the control and audit requirements. It is therefore necessary to set out which verifications, which audits of operations and which obligations can be carried out and executed according to national rules and by national bodies.

(18)

As part of their management and control obligations Member States are required to report and monitor irregularities. Detailed rules to implement that requirement were laid down in Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organisation of an information system in this field f5 , and Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organisation of an information system in this field f6 . It is appropriate, for reasons of clarity and simplification, to incorporate those rules into this Regulation.

(19)

Provision should be made for the Commission to reimburse judicial costs when it requests a Member State to initiate or continue legal proceedings with a view to recovering amounts unduly paid following an irregularity, and for it to be supplied with information enabling it to decide on the apportionment of the loss from irrecoverable amounts pursuant to Article 70(2) of Regulation (EC) No 1083/2006. Regular contact should also be provided for between the Commission and the Member States on the subject of irregularities, for the use of the information supplied for making risk analyses and compiling reports, and for the provision of information to the relevant committees.

(20)

In order to limit the administrative burden imposed by the reporting system while safeguarding the necessary level of information, Member States should, without prejudice to the obligations arising directly from Article 61(f) of Regulation (EC) No 1083/2006, not be obliged to report irregularities involving amounts below a certain threshold unless the Commission expressly so requests.

(21)

In the light of Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data f7 and Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data f8 , it is necessary to provide, in relation to the information and publicity measures and the audit work pursuant to this Regulation, that the Commission and the Member States should prevent any unauthorised disclosure of or access to personal data, and to specify the purpose for which the Commission and the Member States can process such data.

(22)

For reasons of legal certainty and of equal treatment of all Member States, it is necessary to fix the rate applicable to the financial correction which the Commission may make when a Member State does not comply with its obligation to maintain in all the regions concerned during the programming period an agreed target level of public or equivalent structural expenditure. For reasons of simplification and proportionality, no financial correction should be applied if the difference between the agreed target level and the level achieved is equal to or less than 3 % of the agreed target level ( de minimis threshold); for the same reasons, when the difference between the two levels is higher that 3 % of the agreed target level, the rate should be calculated by subtracting that de minimis threshold.

(23)

The use of electronic means for the exchange of information and financial data leads to simplification, increased efficiency and transparency and to savings in time. In order to exploit these advantages fully, while preserving the security of exchanges, a common computer system should be established as well as a list of documents of common interest to the Commission and the Member States. It is therefore necessary to specify the format each document should have and to provide a detailed description of the information such documents should contain. For the same reasons, it is necessary to specify how such a computer system functions with regard to the identification of the party responsible for uploading the documents and any updates thereto.

(24)

In the framework of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures f9 , taking account of the level of security and confidentiality required for the financial management of the use of the Funds, of the state of the art and of a cost-benefit analysis, it is necessary to require the use of an electronic signature.

(25)

In order to ensure the quick development and proper functioning of the common computer system, the cost of its development should be financed by the budget of European Communities pursuant to Article 45 of Regulation (EC) No 1083/2006, and the costs of the interface with national, regional, and local computer systems should be eligible for a financial contribution from the funds pursuant to Article 46 of the same Regulation.

(26)

Building on the experience of the 2000-2006 programming period, it is necessary to set out in detail the conditions which financial engineering instruments should fulfil to be funded under an operational programme, it being understood that contributions to financial engineering instruments from the operational programme and other public sources, as well as the investments made by financial engineering instruments in individual enterprises, are subject to the rules on State aid including the Community Guidelines on State aid to promote risk capital investments in small and medium- sized enterprises f10 .

(27)

It is necessary to adopt the list of criteria to be used for identifying the areas where expenditure on housing can be eligible for a contribution from the European Regional Development Fund pursuant to Article 7(2) of Regulation (EC) No 1080/2006 and the list of eligible interventions. Given the diversity of the situations prevailing in the Member States concerned, it is appropriate to establish a list of criteria for identifying the areas experiencing or threatened by physical deterioration and social exclusion where investment in housing may be eligible for co-financing. It is also appropriate to set out that, in the case of multi-family housing or housing designated for low-income households or people with special needs, the interventions eligible for co-financing should be those aimed at renovating the common parts of multi-family residential buildings or at delivering modern social housing of good quality through investing in the renovation and change of use of existing buildings owned by public authorities or non-profit operators.

(28)

Article 56(4) of Regulation (EC) No 1083/2006 provides that rules on the eligibility of expenditure are to be laid down at national level, subject to the exceptions provided in the specific regulations for each Fund. With regard to Article 13 of Regulation (EC) No 1080/2006, common rules on the eligibility of expenditure should be laid down which are applicable to operational programmes under the European territorial cooperation objective in order to ensure consistency between the rules applicable to projects implemented in different Member States. Building upon experience with similar programmes in the programming period 2000-2006, it is appropriate to lay down common rules for the categories of expenditure for which national rules are most likely to differ. In order to reduce the administrative burden on beneficiaries and programme authorities, flat rates for overheads should under certain conditions be eligible.

(29)

Regulations (EC) No 1681/94 and (EC) No 1831/94 as well as Commission Regulations (EC) No 1159/2000 of 30 May 2000 on information and publicity measures to be carried out by the Member States concerning assistance from the Structural Funds f11 , (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds f12 , (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds f13 , (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds f14 , (EC) No 1386/2002 of 29 July 2002 laying down detailed rules for the implementation of Council Regulation (EC) No 1164/94 as regards the management and control systems for assistance granted from the Cohesion Fund and the procedure for making financial corrections f15 , (EC) No 16/2003 of 6 January 2003 laying down special detailed rules for implementing Council Regulation (EC) No 1164/94 as regards eligibility of expenditure in the context of measures part-financed by the Cohesion Fund f16 and (EC) No 621/2004 of 1 April 2004 laying down rules for implementing Council Regulation (EC) No 1164/94 as regards information and publicity measures concerning the activities of the Cohesion Fund f17 should be repealed.

(30)

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

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Editorial notes

X1

Substituted by Corrigendum to Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund (Official Journal of the European Union L 371 of 27 December 2006).

Footnotes

f1

OJ L 210, 31.7.2006, p. 25 .

f2

OJ L 210, 31.7.2006, p. 1 .

f3

OJ L 161, 26.6.1999, p. 1 . Regulation as last amended by Regulation (EC) No 173/2005 ( OJ L 29, 2.2.2005, p. 3 ).

f4

OJ L 213, 13.8.1999, p. 1 .

f5

OJ L 178, 12.7.1994, p. 43 . Regulation as amended by Regulation (EC) No 2035/2005 ( OJ L 328, 15.12.2005, p. 8 ).

f6

OJ L 191, 27.7.1994, p. 9 . Regulation as amended by Regulation (EC) No 2168/2005 ( OJ L 345, 28.12.2005, p. 15 ).

f7

OJ L 281, 23.11.1995, p. 31 . Directive as amended by Regulation (EC) No 1882/2003 ( OJ L 284, 31.10.2003, p. 1 ).

f8

OJ L 8, 12.1.2001, p. 1 .

f9

OJ L 13, 19.1.2000, p. 12 .

f10

OJ C 194, 18.8.2006, p. 2 .

f11

OJ L 130, 31.5.2000, p. 30 .

f12

OJ L 193, 29.7.2000, p. 39 . Regulation as last amended by Regulation (EC) No 448/2004 ( OJ L 72, 11.3.2004, p. 66 ).

f13

OJ L 63, 3.3.2001, p. 21 . Regulation as amended by Regulation (EC) No 2355/2002 ( OJ L 351, 28.12.2002, p. 42 ).

f14

OJ L 64, 6.3.2001, p. 13 .

f15

OJ L 201, 31.7.2002, p. 5 .

f16

OJ L 2, 7.1.2003, p. 7 .

f17

OJ L 98, 2.4.2004, p. 22 .

Contents

  1. Chapter I: INTRODUCTION
  2. 1Subject matter
  3. Chapter II: PROVISIONS IMPLEMENTING REGULATION (EC) No 1083/2006
  4. Information and publicity
  5. 2Preparation of the communication plan
  6. 3Examination of compatibility of the communication plan
  7. 4Implementation and monitoring of the communication plan
  8. 5Information measures for potential beneficiaries
  9. 6Information measures for beneficiaries
  10. 7Responsibilities of the managing authority relating to information and publicity measures for the public
  11. 8Responsibilities of beneficiaries relating to information and publicity measures for the public
  12. 9Technical characteristics of information and publicity measures for the operation
  13. 10Network and exchange of experience
  14. Information on use of the Funds
  15. 11Indicative breakdown of use of the Funds
  16. Management and control systems
  17. 12Intermediate bodies
  18. 13Managing authority and controllers
  19. 14Accounting records
  20. 15Audit trail
  21. 16Audits of operations
  22. 17Sampling
  23. 18Documents presented by the audit authority
  24. 19Availability of documents
  25. 20Documents submitted by the certifying authority
  26. 21Description of management and control systems
  27. 22Information concerning the managing authority, the certifying authority and intermediate bodies
  28. 23Information concerning the audit authority and bodies carrying out audits
  29. 24Description of the management and control systems of the European territorial cooperation objective
  30. 25Assessment of management and control systems
  31. 26Derogations concerning operational programmes referred to in Article 74 of Regulation (EC) No 1083/2006
  32. Irregularities
  33. 27Definitions
  34. 28Initial reporting — derogations
  35. 29Urgent cases
  36. 30Follow-up reporting
  37. 31Electronic transmission
  38. 32Reimbursement of judicial costs
  39. 33Co-operation with Member States
  40. 34Use of information
  41. 35Provision of information to committees Repealed
  42. 36Irregularities under the reporting threshold
  43. Personal data
  44. 37Protection of personal data
  45. Financial correction for non-respect of additionality
  46. 38Rates of financial correction
  47. Electronic exchange of data
  48. 39Computer system for data exchange
  49. 40Content of computer system for data exchange
  50. 41Functioning of computer system for data exchange
  51. 42Transmission of data through the computer system for data exchange
  52. Financial engineering instruments
  53. 43General provisions
  54. 44Holding funds
  55. 45Additional provisions applicable to financial engineering instruments for enterprises
  56. 46Urban development funds
  57. Chapter III: PROVISIONS IMPLEMENTING REGULATION (EC) No 1080/2006
  58. Eligibility of expenditure on housing
  59. 47Interventions in the field of housing
  60. Rules of eligibility applicable to operational programmes for the European territorial cooperation objective
  61. 48Rules on eligibility of expenditure
  62. 49Financial charges and guarantee costs
  63. 50Expenditure by public authorities relating to the implementation of operations
  64. 51In-kind contributions
  65. 52Overheads
  66. 53Depreciation
  67. Chapter IV: FINAL PROVISIONS
  68. 54Repeal
  69. 55Entry into force
  70. Signature
  71. Annex I: INSTRUCTIONS FOR CREATING THE EMBLEM AND A DEFINITION OF THE STANDARD COLOURS
  72. SYMBOLIC DESCRIPTION
  73. HERALDIC DESCRIPTION
  74. GEOMETRIC DESCRIPTION
  75. REGULATION COLOURS
  76. FOUR-COLOUR PROCESS
  77. INTERNET
  78. MONOCHROME REPRODUCTION PROCESS
  79. REPRODUCTION ON A COLOURED BACKGROUND
  80. Annex II: CATEGORISATION OF FUNDS ASSISTANCE FOR 2007-2013
  81. A:Codes by dimension
  82. B:Indicative breakdown of the Community contribution by category in the operational programme
  83. C:Cumulative breakdown of allocations of the Community contribution by category in the annual and final report on implementation
  84. Annex III: LIST OF DATA ON OPERATIONS TO BE COMMUNICATED ON REQUEST TO THE COMMISSION FOR THE PURPOSE OF DOCUMENTARY AND ON-THE-SPOT CHECKS PURSUANT TO ARTICLE 14
  85. AData on operations (as per approval decision, as amended)
  86. BExpenditure declared on operation
  87. Annex IVTECHNICAL PARAMETERS FOR RANDOM STATISTICAL SAMPLING PURSUANT TO ARTICLE 17 (SAMPLING)
  88. Annex V: MODEL AUDIT STRATEGY PURSUANT TO ARTICLE 62(1)(c) OF REGULATION (EC) No 1083/2006
  89. 1INTRODUCTION
  90. 2LEGAL BASIS AND SCOPE
  91. 3METHODOLOGY
  92. 4AUDIT APPROACH AND PRIORITIES
  93. 5RISK ASSESSMENT
  94. 6RELIANCE ON THE WORK OF OTHERS
  95. 7RESOURCES
  96. 8REPORTING
  97. Annex VI: MODEL ANNUAL CONTROL REPORT PURSUANT TO ARTICLE 62(1)(d)(i) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(2) OF THE PRESENT REGULATION
  98. 1INTRODUCTION
  99. 2CHANGES IN MANAGEMENT AND CONTROL SYSTEMS
  100. 3CHANGES TO AUDIT STRATEGY
  101. 4SYSTEMS AUDITS
  102. 5AUDITS OF SAMPLES OF OPERATIONS
  103. 6COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK OF THE AUDIT AUTHORITY
  104. 7FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY
  105. OTHER INFORMATION (IF APPLICABLE)
  106. 9TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
  107. Annex VII: MODEL ANNUAL OPINION PURSUANT TO ARTICLE 62(1)(d)(ii) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(2) OF THE PRESENT REGULATION
  108. Division
  109. INTRODUCTION
  110. SCOPE OF THE EXAMINATION
  111. Division
  112. Either
  113. Or
  114. OPINION
  115. Either
  116. (Unqualified opinion)
  117. Or
  118. (Qualified opinion)
  119. Or
  120. (Adverse opinion)
  121. Annex VIII: MODEL FINAL CONTROL REPORT AND CLOSURE DECLARATION FOR OPERATIONAL PROGRAMMES PURSUANT TO ARTICLE 62(1)(e) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 18(3) OF THE PRESENT REGULATION
  122. Part A:: Model final control report
  123. 1INTRODUCTION
  124. 2CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY
  125. SUMMARY OF AUDITS CARRIED OUT PURSUANT TO ARTICLE 62(1)(a) AND (b) OF REGULATION (EC) No 1083/2006 AND ARTICLE 17 OF THE PRESENT REGULATION
  126. For systems audits:
  127. For audits of operations:
  128. 4FOLLOW-UP OF AUDIT ACTIVITY
  129. 5ADDITIONAL WORK UNDERTAKEN BY AUDIT AUTHORITY IN PREPARING ITS CLOSURE DECLARATION
  130. 6LIMITATIONS ON THE SCOPE OF THE EXAMINATION BY THE AUDIT AUTHORITY
  131. 7REPORTED IRREGULARITIES
  132. OTHER INFORMATION (IF APPLICABLE)
  133. 9TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
  134. Part B:: Closure declaration
  135. Division
  136. 1INTRODUCTION
  137. SCOPE OF THE EXAMINATION
  138. Division
  139. Either
  140. Or
  141. IRREGULARITIES AND ERROR RATES
  142. Either
  143. Or
  144. OPINION
  145. Either
  146. (Unqualified opinion)
  147. Or
  148. (Qualified opinion)
  149. Or
  150. (Adverse opinion)
  151. Annex IX: MODEL DECLARATION FOR THE PARTIAL CLOSURE OF OPERATIONAL PROGRAMMES PURSUANT TO ARTICLE 18(5)
  152. Division
  153. Opinion
  154. Annex XCERTIFICATE AND STATEMENT OF EXPENDITURE AND APPLICATION FOR INTERIM PAYMENT
  155. Annex XI: ANNUAL STATEMENT ON WITHDRAWN AND RECOVERED AMOUNTS, PENDING RECOVERIES AND IRRECOVERABLE AMOUNTS (ARTICLE 20(2))
  156. 1WITHDRAWALS AND RECOVERIES DEDUCTED FROM STATEMENTS OF EXPENDITURE DURING THE YEAR 20…
  157. 2PENDING RECOVERIES AS AT 31.12.20..
  158. 3IRRECOVERABLE AMOUNTS AS AT 31.12.20..
  159. Annex XII: DESCRIPTION OF MANAGEMENT AND CONTROL SYSTEMS
  160. GENERAL
  161. 1.1Division 1.1
  162. 1.2Division 1.2
  163. 1.3Division 1.3
  164. 1.3.1Division 1.3.1
  165. 1.3.2Division 1.3.2
  166. 1.3.3Division 1.3.3
  167. 1.3.4Division 1.3.4
  168. 1.4Division 1.4
  169. MANAGING AUTHORITY
  171. Division
  172. 2.1Division 2.1
  173. 2.1.1Division 2.1.1
  174. 2.1.2Division 2.1.2
  175. 2.1.3Division 2.1.3
  176. 2.2Division 2.2
  177. 2.2.1Division 2.2.1
  178. 2.2.2Division 2.2.2
  179. 2.2.3Division 2.2.3
  180. 2.2.4Division 2.2.4
  181. 2.2.5Division 2.2.5
  182. 2.2.6Division 2.2.6
  183. 2.2.7Division 2.2.7
  184. 2.3Division 2.3
  185. 2.4Division 2.4
  186. 2.4.1Division 2.4.1
  187. 2.4.2Division 2.4.2
  188. 2.5Division 2.5
  189. 2.5.1Division 2.5.1
  190. 2.5.2Division 2.5.2
  191. 2.6Division 2.6
  192. 2.6.1Division 2.6.1
  193. 2.6.2Division 2.6.2
  194. INTERMEDIATE BODIES
  196. Division
  197. 3.1Division 3.1
  198. 3.1.1Division 3.1.1
  199. 3.2Division 3.2
  200. 3.2.1Division 3.2.1
  201. 3.2.2Division 3.2.2
  202. 3.2.3Division 3.2.3
  203. 3.2.4Division 3.2.4
  204. 3.2.5Division 3.2.5
  205. CERTIFYING AUTHORITY
  206. 4.1Division 4.1
  207. 4.1.1Division 4.1.1
  208. 4.1.2Division 4.1.2
  209. 4.1.3Division 4.1.3
  210. 4.2Division 4.2
  211. 4.2.1Division 4.2.1
  212. 4.2.2Division 4.2.2
  213. 4.3Division 4.3
  214. 4.3.1Division 4.3.1
  215. 4.3.2Division 4.3.2
  216. 4.3.3Division 4.3.3
  217. 4.4Division 4.4
  218. 4.4.1Division 4.4.1
  219. 4.4.2Division 4.4.2
  220. 4.5Division 4.5
  221. 4.5.1Division 4.5.1
  222. 4.5.2Division 4.5.2
  223. AUDIT AUTHORITY AND AUDIT BODIES
  224. 5.1Division 5.1
  225. 5.2Division 5.2
  226. 5.2.1Division 5.2.1
  227. 5.2.2Division 5.2.2
  228. 5.2.3Division 5.2.3
  229. 5.2.4Division 5.2.4
  230. 5.2.5Division 5.2.5
  231. 5.3Division 5.3
  232. 5.3.1Division 5.3.1
  233. 5.4Division 5.4
  234. 5.4.1Division 5.4.1
  235. INFORMATION SYSTEM (Article 60(c) of Council Regulation (EC) No 1083/2006)
  236. 6.1Division 6.1
  237. Annex XIII: MODEL OPINION ISSUED PURSUANT TO ARTICLE 71(2) OF COUNCIL REGULATION (EC) No 1083/2006 AND ARTICLE 25 OF THE PRESENT REGULATION ON THE COMPLIANCE OF MANAGEMENT AND CONTROL SYSTEMS
  238. Division
  239. INTRODUCTION
  240. SCOPE OF THE EXAMINATION
  241. OPINION
  242. Either
  243. (Unqualified opinion)
  244. Or
  245. (Qualified opinion)
  246. Or
  247. (Adverse opinion)
  248. Annex XIVMODEL STATEMENT OF EXPENDITURE FOR A PARTIAL CLOSURE
  249. Annex XVFINANCIAL TABLE FOR THE NATIONAL STRATEGIC REFERENCE FRAMEWORK (NSRF) — INDICATIVE ANNUAL ALLOCATION BY FUND AND OPERATIONAL PROGRAMME (OP)
  250. Division
  251. Annex XVI: FINANCING PLANS FOR THE OPERATIONAL PROGRAMME
  252. 1FINANCING PLAN OF THE OPERATIONAL PROGRAMME GIVING THE ANNUAL COMMITMENT OF EACH FUND IN THE OPERATIONAL PROGRAMME
  253. 2FINANCIAL PLAN OF THE OPERATIONAL PROGRAMME GIVING, FOR THE WHOLE PROGRAMMING PERIOD, THE AMOUNT OF THE TOTAL FINANCIAL ALLOCATION OF EACH FUND IN THE OPERATIONAL PROGRAMME, THE NATIONAL CONTERPART AND THE RATE OF REIMBURSEMENT BY PRIORITY AXIS
  254. Annex XVII: FORECASTS OF LIKELY PAYMENT APPLICATIONS
  255. Provisional forecasts of likely payment applications by Fund and by programme , for the current and subsequent financial year (in EUR)
  256. Annex XVIII: ANNUAL AND FINAL REPORTING
  257. 1IDENTIFICATION
  258. OVERVIEW OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME
  259. Achievement and analysis of the progress
  260. 2.1.1Information on the physical progress of the Operational Programme
  261. 2.1.2Financial information (all financial data should be expressed in euro)
  262. 2.1.3Information about the breakdown of use of the Funds
  263. 2.1.4Assistance by target groups
  264. 2.1.5Assistance repaid or re-used
  265. 2.1.6Qualitative analysis
  266. 2.2Information about compliance with Community law
  267. 2.3Significant problems encountered and measures taken to overcome them
  268. 2.4Changes in the context of the operational programme implementation (if relevant)
  269. 2.5Substantial modification pursuant to Article 57 of Regulation (EC) No 1083/2006 (if relevant)
  270. 2.6Complementarity with other instruments
  271. 2.7Monitoring and evaluation
  272. 2.8National performance reserve (where applicable and only for the annual implementation report submitted for 2010)
  273. IMPLEMENTATION BY PRIORITY
  274. Priority 1
  275. 3.1.1Achievement of targets and analysis of the progress
  276. 3.1.2Significant problems encountered and measures taken to overcome them
  277. 3.2Priority 2
  278. 3.3Priority 3
  279. 4ESF PROGRAMMES: COHERENCE AND CONCENTRATION
  280. 5ERDF/CF PROGRAMMES: MAJOR PROJECTS (IF APPLICABLE)
  281. 5aERDF/CF PROGRAMMES: ENVIRONMENTAL PROJECTS WITH TOTAL INVESTMENT COSTS EQUAL TO OR HIGHER THAN EUR 25 MILLION AND EQUAL TO OR LOWER THAN EUR 50 MILLION (IF APPLICABLE)
  282. 6TECHNICAL ASSISTANCE
  283. 7INFORMATION AND PUBLICITY
  284. Annex XIXVERIFICATION OF ADDITIONALITY FOR 2007 to 2013 CONVERGENCE OBJECTIVE – EX ANTE VERIFICATION
  285. Annex XXAnnex XX
  286. Annex XXIAnnex XXI
  287. Annex XXIIAnnex XXII
  288. Annex XXIIIDATA ON PARTICIPANTS IN ESF OPERATIONS BY PRIORITY