INHALT

Commission Implementing Regulation (EU) 2015/207 of 20 January 2015 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal

COMMISSION IMPLEMENTING REGULATION (EU) 2015/207
of 20 January 2015
laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal
Article 1
Model for the progress report
Article 2
Format for submission of the information on a major project
Article 3
Methodology for carrying out the cost-benefit analysis
Article 4
Format of the model for the joint action plan
Article 5
Model for the implementation reports for the Investment for growth and jobs goal
Article 6
Model for the management declaration
Article 7
Models for the audit strategy, the audit opinion and the annual control report
Article 8
Model for the implementation reports for the European territorial cooperation goal
Article 9
Entry into force
ANNEX I
MODEL FOR THE PROGRESS REPORT
PART I
Information and assessment required for all the European Structural and Investment Funds (ESI Funds)
1.
Changes in the development needs in the Member State since the adoption of the Partnership Agreement (Article 52(2)(a) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council
(1)
)
(2) 2.
Progress towards achievement of the Union strategy for smart, sustainable and inclusive growth, as well as of the Fund-specific missions through the contribution of the ESI Funds to the thematic objectives selected, and in particular in respect to the milestones set out in the performance framework for each programme, and to the support used for climate change objectives (Article 52(2)(b) of Regulation (EU) No 1303/2013)
3.
For 2017 report only — Actions taken to fulfil the ex ante conditionalities set out in the Partnership Agreement (Article 52(2)(c) of Regulation (EU) No 1303/2013)
4.
Implementation of mechanisms to ensure coordination between the ESI Funds and other Union and national funding instruments and with the European Investment Bank (EIB) (Article 52(2)(d) of Regulation (EU) No 1303/2013)
5.
Implementation of the integrated approach to territorial development, or a summary of the implementation of the integrated approaches that are based on the programmes, including progress towards achievement of priority areas established for cooperation (Article 52(2)(e) of Regulation (EU) No 1303/2013)
6.
Where appropriate, actions taken to reinforce the capacity of the Member State authorities and beneficiaries to administer and use the ESI Funds (Article 52(2)(f) of Regulation (EU) No 1303/2013)
7.
Actions taken and progress achieved towards a reduction in the administrative burden for beneficiaries (Article 52(2)(g) of Regulation (EU) No 1303/2013)
8.
The role of the partners referred to in Article 5 of Regulation (EU) No 1303/2013 in the implementation of the Partnership Agreement (Article 52(2)(h) of Regulation (EU) No 1303/2013)
9.
A summary of the actions taken in relation to the application of horizontal principles and policy objectives for the implementation of the ESI Funds (Article 52(2)(i) of Regulation (EU) No 1303/2013)
PART II
Information and assessment on the Youth Employment Initiative (for the purposes of Article 19(5) of Regulation (EU) No 1304/2013 of the European Parliament and of the Council
(8)
)
10.
Implementation of the Youth Employment Initiative (YEI) (Article 19(5) of Regulation (EU) No 1304/2013)
PART III
Information and assessment to be provided for cohesion policy if use is made of the option provided by Article 111(4) of Regulation (EU) No 1303/2013 to include certain elements of the annual implementation reports in the progress report — to be provided in 2017 and 2019
11.
Additional information and assessment which may be added depending on the content and objectives of the operational programme (Article 111(4) of Regulation (EU) No 1303/2013, included where necessary to complement the other sections of the progress report)
PART IV
Information and assessment on the implementation of the YEI in case use is made of the option provided by Article 111(4) of Regulation (EU) of No 1303/2013 — to be provided in 2019
(9)
12.
Implementation of the YEI (Article 19(4) of Regulation (EU) No 1304/2013)
PART V
Information and assessment to be provided for cohesion policy if use is made of the option provided by Article 111(4) of Regulation (EU) No 1303/2013 (included where necessary to complement the other sections of the progress report) — to be provided in 2019
13.
Programme contribution to achieving the Union strategy for smart, sustainable and inclusive growth (Article 50(5) of Regulation (EU) No 1303/2013)
ANNEX II
Format for submission of the information on a major project
MAJOR PROJECT
EUROPEAN REGIONAL DEVELOPMENT FUND / COHESION FUND
INFRASTRUCTURE/PRODUCTIVE INVESTMENT
A. THE BODY RESPONSIBLE FOR IMPLEMENTATION OF THE MAJOR PROJECT, AND ITS CAPACITY
A.1.
Authority responsible for project application (managing authority or intermediate body)
A.2.
Body/-ies
(2)
responsible for project implementation (beneficiary/-ies
(3)
)
A.3.
Details of the undertaking
(to be filled in for productive investments only)
A.3.1
Name of the undertaking:
A.3.2
Is the undertaking an SME
(4)
? <type='C' input=M>
A.3.3
Turnover (value in million EUR and year):
A.3.4
Total number of persons employed (value and year):
A.3.5
Group structure:
A.4.
Capacity of the body responsible for project implementation by referring to its technical, legal, financial and administrative capacity
(5)
A.5
Provide information on all relevant institutional arrangements with third parties for the implementation of the project and the successful operation of the resulting facilities that have been planned and possibly concluded
B. A DESCRIPTION OF THE INVESTMENT AND ITS LOCATION; EXPLANATION AS TO HOW IT IS CONSISTENT WITH THE RELEVANT PRIORITY AXES OF THE OPERATIONAL PROGRAMME(S) CONCERNED, AND ITS EXPECTED CONTRIBUTION TO ACHIEVING THE SPECIFIC OBJECTIVES OF THOSE PRIORITY AXES AND THE EXPECTED CONTRIBUTION TO SOCIO-ECONOMIC DEVELOPMENT
B.1
Operational programme(s) and priority axes
B.2.
Categorisation of project activity
(7)
B.3.
Project description
B.3.6
In case of productive investments is this investment:
C. TOTAL COST AND TOTAL ELIGIBLE COST
C.1.
Please complete table below taking into account the following
C.2.
Verification of compliance with State aid rules
C.3.
Total eligible cost calculation
D. FEASIBILITY STUDIES CARRIED OUT, INCLUDING OPTION ANALYSIS, AND THE RESULTS
D.1.
Demand analysis
D.2.
Option analysis
D.3.
Feasibility of the option selected
D.3.1
Institutional aspect
D.3.2
Technical aspects including location, designed capacity of the main infrastructure, justification of the project scope and size in the context of the forecasted demand, justification of the choices made with regard to climate and natural disaster risks assessment (where relevant), investment and operating costs estimates
D.3.3
Environmental, and climate change mitigation (GHG emissions) and adaptation aspects (where applicable)
D.3.4
Other aspects
E. A COST-BENEFIT ANALYSIS, INCLUDING A FINANCIAL AND AN ECONOMIC ANALYSIS, AND A RISK ASSESSMENT
E.1.
Financial analysis
E.1.2.
Main elements and parameters used in the CBA for financial analysis (all values in euro)
(29)
E.1.3.
Main indicators of the financial analysis in accordance with the CBA document
E.1.4.
Tariff strategy and affordability (if applicable)
E.2.
Economic analysis
E.2.3.
Main indicators of the economic analysis in accordance with the CBA document
E.2.4.
Employment effects of project
E.3.
Risk assessment and sensitivity analysis
E.3.2.
Sensitivity analysis
E.3.3.
Risk assessment
E.3.4.
Additional assessments carried out, if applicable
F. AN ANALYSIS OF THE ENVIRONMENTAL IMPACT, TAKING INTO ACCOUNT CLIMATE CHANGE ADAPTATION AND MITIGATION NEEDS, AND DISASTER RESILIENCE
F.1.
Consistency of the project with environmental policy
F.2.
Application of Directive 2001/42/EC of the European Parliament and of the Council
(40)
(the ‘SEA Directive’)
F.3.
Application of Directive 2011/92/EU of the European Parliament and of the Council
(42)
(the ‘EIA Directive’)
F.3.5
Development consent/construction permit (as applicable)
F.4.
Application of the Directive 92/43/EEC on the conservation of natural habitats and of wild fauna and flora
(48)
(Habitats Directive); assessment of effects on Natura 2000 sites
F.5.
Application of Directive 2000/60/EC of the European Parliament and of the Council
(50)
(the ‘Water Framework Directive’); assessment of effects on water bodies
F.6.
Where applicable, information on compliance with other environmental directives
F.6.1
Application of Council Directive 91/271/EEC
(51)
(the ‘UWWT Directive’) — projects in urban waste water sector
F.6.2
Application of Directive 2008/98/EC of the European Parliament and of the Council
(52)
(the ‘Waste Framework Directive’) — projects in waste management sector
F.6.3
Application of Directive 2010/75/EU of the European Parliament and of the Council
(53)
(the ‘Industrial Emissions Directive’) — Projects requiring the granting of a permit under that Directive
F.6.4
Any other relevant environmental directives (please explain below)
F.7.
Cost of measures taken to mitigate and/or compensate negative environmental impacts, in particular resulting from the EIA procedure or other assessment procedures (such as the Habitats Directive, the Water Framework Directive, the Industrial Emissions Directive) or national/regional requirements
F.8.
Climate change adaptation and mitigation, and disaster resilience
G. THE FINANCING PLAN SHOWING THE TOTAL PLANNED FINANCING RESOURCES AND THE PLANNED SUPPORT FROM THE FUNDS, THE EIB, AND ALL OTHER SOURCES OF FINAnCING, TOGETHER WITH PHYSICAL AND FINANCIAL INDICATORS FOR MONITORING PROGRESS, TAKING ACCOUNT OF THE IDENTIFIED RISKS
G.1.
Total planned financial resources and planned support from the Funds, the EIB, and all other sources of financing
G.1.1.
Sources of co-financing
G.1.2.
Annual plan of total eligible expenditure to be declared to the Commission (financial indicator for monitoring progress)
G.1.3.
Other Union financing sources
G.1.6
Impact of Union assistance on project implementation
G.2.
Output indicators
(58)
and physical indicators for monitoring progress
G.3.
Risk assessment
H. THE TIMETABLE FOR IMPLEMENTING THE MAJOR PROJECT
H.1.
Project timetable
H.2.
Project maturity
H.2.1.
Technical (feasibility studies, project design etc.):
H.2.2.
Administrative with a minimum reference to necessary authorisations such as EIA, development consent, territorial/planning decisions, land purchase (if relevant), public procurement etc.:
H.2.3
Public procurement:
H.2.4.
Financial (commitment decisions in respect of national public expenditure, loans requested or granted, etc. — give references):
H.2.5.
If the project has already started, indicate the current state of implementation:
I. IS THE PROJECT SUBJECT TO A LEGAL PROCEDURE FOR NON-COMPLIANCE WITH UNION LAW?
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J. HAS THE UNDERTAKING PREVIOUSLY BEEN, OR IS IT CURRENTLY, SUBJECT OF A PROCEDURE(60) TO RECOVER UNION SUPPORT FOLLOWING THE RELOCATION OF A PRODUCTIVE ACTIVITY OUTSIDE THE PROGRAMME AREA?
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K. INVOLVEMENT OF JASPERS IN PROJECT PREPARATION
L. STATUS OF THE PROJECT IN RELATION TO ARTICLE 102 OF REGULATION (EU) No 1303/2013
M. SUMMARY OF REVISIONS TO THE APPLICATION FORM IN CASE THE MAJOR PROJECT IS SUBJECT TO MODIFICATION
N. ENDORSEMENT OF COMPETENT NATIONAL AUTHORITY
Appendix 1(1)
DECLARATION BY AUTHORITY RESPONSIBLE FOR MONITORING OF NATURA 2000 SITES
Appendix 2
DECLARATION BY COMPETENT AUTHORITY RESPONSIBLE FOR WATER MANAGEMENT
(1)
Appendix 3
TABLE CONCERNING COMPLIANCE OF THE AGGLOMERATIONS SUBJECT TO THE APPLICATION FORM, WITH THE URBAN WASTEWATER TREATMENT DIRECTIVE
(1)
Appendix 4
FEASIBILITY STUDIES (OR BUSINESS PLAN IF
PRODUCTIVE INVESTMENT
) AND COST-BENEFIT ANALYSIS (AS REQUIRED IN D AND E)
Appendix 5
MAP IDENTIFYING THE PROJECT AREA AND GEO-REFERENCED DATA (AS REQUIRED IN B.3.1)
Appendix 6
DOCUMENTATION REQUIRED IN F.3.3
ANNEX III
Methodology for carrying out the cost-benefit analysis
1. GENERAL PRINCIPLES
2. ELEMENTS OF THE COST BENEFIT ANALYSIS
2.1.
Presentation of the context and definition of objectives, identification of the project, feasibility of the project with demand and option analysis
2.1.1.
Presentation of the context
2.1.2.
Definition of project's objectives
2.1.3.
Identification of the project
2.1.4.
Feasibility of the project with demand and option analysis
2.2.
Financial analysis
2.2.1.
Discounted cash flow methodology, incremental method and other principles of financial analysis
2.2.2.
Results of the financial analysis
(a)
Evaluation of financial profitability of the investment and national capital
For a project to require the contribution of the Funds:
For a project to require the contribution of the Funds:
(b)
Determination of the appropriate (maximum) contribution from the Funds
(c)
Ensuring financial viability (sustainability)
2.2.3.
Financial analysis in Public Private Partnership (PPP)
2.3.
Economic analysis
2.3.1.
Key steps of economic analysis
2.3.2.
Calculation of the economic performance indicators
2.3.3.
Climate change mitigation and adaptation in the economic analysis
2.3.4.
Simplified economic analysis in special cases
2.4.
Risk assessment
Formulas
Formulas for financial analysis:
—
Financial net present value (FNPV)
—
Financial rate of return (FRR)
Formulas for economic analysis
—
Economic Net Present Value (ENPV)
—
Economic rate of return (ERR)
—
Benefit/Cost ratio (B/C)
ANNEX IV
Format of the model for the joint action plan (JAP)
A. GENERAL CHARACTERISTICS
A.9.
Categorisation of operation activity
B. CONTACT DETAILS:
Authority responsible for the JAP application [to be completed by the authority submitting the application]
C. ANALYSIS OF THE DEVELOPMENT NEEDS AND OBJECTIVES
D. FRAMEWORK OF THE JAP
E. GEOGRAPHIC COVERAGE AND TARGET GROUP(S)
E.1.
Geographic coverage of the JAP.
Where relevant, please justify why the JAP is concentrated in a specific area
E.2.
Target group(s) of the JAP
F. EXPECTED IMPLEMENTATION PERIOD OF THE JAP
G. ANALYSIS OF THE EXPECTED EFFECTS OF THE JAP
G.1.
On the promotion of equality between men and women
G.2.
On the prevention of discrimination
G.3.
On the promotion of sustainable development, where appropriate
H. IMPLEMENTING PROVISIONS FOR THE JAP
H.1.
Beneficiary of the JAP.
H.1.1 Contact Details
H.2.
Arrangements for steering the JAP
H.3.
Arrangements for monitoring and evaluating the JAP
H.4.
Arrangements ensuring the dissemination of information and communication in relation to the JAP and to the Funds supporting the JAP
I. FINANCIAL ARRANGEMENTS OF THE JAP
I.1.
Costs of achieving milestones, outputs and results (please also complete the appendix on indicators)
I.1.1. Output indicators
I.1.2 Result indicators
I.1.3. Financial flexibility(5): please explain if financial flexibility is required and how it will be applied
I.2.
Indicative schedule of payments to the beneficiary, linked to the milestones and targets: please provide an indicative overview of the expected payments to every JAP (type of) project (in EUR), based on the information provided in table D.1.3 and section I.1
I.3.
Financing plan by operational programme and priority axis (and Fund and category of region where relevant)
Appendix
Description and justification of the standard scales of unit costs and lump sums used to reimburse the JAP
A.1.
Indicator (see I.1.1 and I.1.2)
A.2.
Calculation of the standard scale of unit costs and lump sums
ANNEX V
Model for the annual and final implementation reports for the Investment for growth and jobs goal
PART A
DATA REQUIRED EVERY YEAR (‘LIGHT REPORTS’) (Article 50(2) of Regulation (EU) No 1303/2013)
1. IDENTIFICATION OF THE ANNUAL/FINAL IMPLEMENTATION REPORT
2. OVERVIEW OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME (Article 50(2) and 111(3)(a) of Regulation (EU) No 1303/2013)
3. IMPLEMENTATION OF THE PRIORITY AXIS (Article 50(2) of Regulation (EU) No 1303/2013)
3.1
Overview of the implementation
(1)
3.2
Common and programme specific indicators (Article 50(2) of Regulation (EU) No 1303/2013)
(2)
3.3.
Milestones and targets defined in the performance framework (Article 50(2) of Regulation (EU) No 1303/2013) — submitted in annual implementation reports from 2017 onwards
(17)
3.4.
Financial data (Article 50(2) of Regulation (EU) No 1303/2013)
(19)
Table 6
Financial information at priority axis and programme level
(as set out in Table 1 of Annex II to Commission Implementing Regulation (EU) No 1011/2014(20) [Model for the transmission of financial data](21))
Table 7
Breakdown of the cumulative financial data by category of intervention for the ERDF, the ESF and the Cohesion Fund (Article 112(1) and (2) of Regulation (EU) No 1303/2013 and Article 5 of Regulation (EU) No 1304/2013)
(as set out in Table 2 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 [Model for the transmission of financial data])
4. SYNTHESIS OF THE EVALUATIONS (Article 50(2) of Regulation (EU) No 1303/2013)
5. INFORMATION ON THE IMPLEMENTATION OF THE YOUTH EMPLOYMENT INITIATIVE, WHERE APPLICABLE (Article 19(2) and 19(4) of Regulation (EU) No 1304/2013)
6. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN (Article 50(2) of Regulation (EU) No 1303/2013)(28)
7. CITIZEN'S SUMMARY (Article 50(9) of Regulation (EU) No 1303/2013)(21)
8. REPORT ON THE IMPLEMENTATION OF FINANCIAL INSTRUMENTS (Article 46 of Regulation (EU) No 1303/2013)
9. Optional for the report to be submitted in 2016, not applicable to other light reports: ACTIONS TAKEN TO FULFILL EX-ANTE CONDITIONALITIES (Article 50(2) of Regulation (EU) No 1303/2013) in case applicable ex-ante conditionalities were not fulfilled upon the adoption of the OP: (see point 13 of the model)(30)
10. PROGRESS IN PREPARATION AND IMPLEMENTATION OF MAJOR PROJECTS AND JOINT ACTION PLANS (Article 101(h) and 111(3) of Regulation (EU) No 1303/2013)
10.1.
Major projects
10.2.
Joint action plans
PART B
REPORTING SUBMITTED IN YEARS 2017, 2019 AND FINAL IMPLEMENTATION REPORT
(Article 50(4), 111(3) and (4) of Regulation (EU) No 1303/2013)
11. ASSESSMENT OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME (Articles 50(4) and 111(4) of Regulation (EU) No 1303/2013)
11.1.
Information in Part A and achieving objectives of the programme (Article 50(4) of Regulation (EU) No 1303/2013)
11.2.
Specific actions taken to promote equality between men and women and to prevent discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations (Articles 50(4) and 111(4), second subparagraph, (e) of Regulation (EU) No 1303/2013)
11.3.
Sustainable development (Articles 50(4) and 111(4), second subparagraph, (f) of Regulation (EU) No 1303/2013)
11.4.
Reporting on support used for climate change objectives (Article 50(4) of Regulation (EU) No 1303/2013)
11.5.
Role of partners in the implementation of the programme (Articles 50(4) and 111(4), first subparagraph, (c) of Regulation (EU) No 1303/2013)
12. OBLIGATORY INFORMATION AND ASSESSMENT ACCORDING TO ARTICLE 111(4), FIRST SUBPARAGRAPH, (a) AND (b), OF REGULATION (EU) No 1303/2013
12.1
Progress in implementation of the evaluation plan and the follow-up given to the findings of evaluations
12.2
The results of the information and publicity measures of the Funds carried out under the communication strategy
13. ACTIONS TAKEN TO FULFILL EX-ANTE CONDITIONALITIES (Article 50(4) of Regulation (EU) No 1303/2013) (May be included in report to be submitted in 2016 (see point 9 above). Required in report submitted in 2017) Option: progress report
14. ADDITIONAL INFORMATION WHICH MAY BE ADDED DEPENDING ON THE CONTENT AND OBJECTIVES OF THE OPERATIONAL PROGRAMME (Article 111(4), second subparagraph, (a), (b), (c), (d), (g) and (h), of Regulation (EU) No 1303/2013)
14.1
Progress in the implementation of the integrated approach to territorial development, including development of regions facing demographic challenges and permanent or natural handicaps, sustainable urban development, and community led local development under the operational programme
14.2
Progress in the implementation of actions to reinforce the capacity of Member State authorities and beneficiaries to administer and use the Funds
14.3
Progress in the implementation of any interregional and transnational actions
14.4
Where appropriate, the contribution to macro-regional and sea basin strategies.
14.5
Progress in the implementation of actions in the field of social innovation, where appropriate
14.6
Progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of poverty discrimination or social exclusion, with special regard to marginalised communities and persons with disabilities, long term unemployment and young people not in employment including, where appropriate, the financial resources used
15. FINANCIAL INFORMATION AT PRIORITY AXIS AND PROGRAMME LEVEL (Articles 21(2) and 22(7) of Regulation (EU) No 1303/2013)
PART C
REPORTING SUBMITTED IN YEAR 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(5) of Regulation (EU) No 1303/2013)
16. SMART, SUSTAINABLE AND INCLUSIVE GROWTH (option progress report)
17. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN — PERFORMANCE FRAMEWORK (Article 50(2) of Regulation (EU) No 1303/2013)
18. YOUTH EMPLOYMENT INITIATIVE (Article 19(4) and (6) of Regulation (EU) No 1304/2013 (where applicable))
ANNEX VI
Model for the management declaration
ANNEX VII
Model for the audit strategy
1. INTRODUCTION
2. RISK ASSESSMENT
3. METHODOLOGY
3.1
Overview
3.2
Audits on the functioning of management and control systems (system audits)
3.3
Audits of operations
3.4
Audits of the accounts
3.5
Verification of the management declaration
4. AUDIT WORK PLANNED
5. RESOURCES
ANNEX VIII
Model for the audit opinion
1. INTRODUCTION
2. RESPONSIBILITIES OF THE MANAGING AND CERTIFYING AUTHORITIES
3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
4. SCOPE LIMITATION
Either
Or
5. OPINION
Either
(Unqualified opinion)
Or
(Qualified opinion)
Or
(Adverse opinion)
ANNEX IX
Model for the annual control report
1. INTRODUCTION
2. SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)
3. CHANGES TO THE AUDIT STRATEGY
4. SYSTEM AUDITS
5. AUDITS OF OPERATIONS
6. AUDITS OF ACCOUNTS
7. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)
8. OTHER INFORMATION
9. OVERALL LEVEL OF ASSURANCE
10. ANNEXES TO THE ANNUAL CONTROL REPORT
10.1. Results of systems audits
10.2 Results of audits of operations
10.3 Calculations underlying the random sample selection and the total error rate
ANNEX X
Model for the implementation reports for the European territorial cooperation goal
PART A
DATA REQUIRED EVERY YEAR (‘LIGHT REPORTS’) (Article 50(2) of Regulation (EU) No 1303/2013)
1. IDENTIFICATION OF THE ANNUAL/FINAL IMPLEMENTATION REPORT
2. OVERVIEW OF THE IMPLEMENTATION OF THE COOPERATION PROGRAMME (Article 50(2) of Regulation (EU) No 1303/2013 and Article 14(3)(a) of Regulation (EU) No 1299/2013)
3. IMPLEMENTATION OF THE PRIORITY AXIS (Article 50(2) of Regulation (EU) No 1303/2013)
3.1.
Overview of the implementation
3.2.
Common and programme specific indicators (Article 50(2) of Regulation (EU) No 1303/2013)
3.3
Milestones and targets defined in the performance framework (Article 50(2) of Regulation (EU) No 1303/2013) — submitted in annual implementation reports from 2017 onwards
3.4.
Financial data (Article 50(2) of Regulation (EU) No 1303/2013)
Table 4
Financial information at priority axis and programme level
as set out in Table 1 of Annex II to Commission Implementing Regulation (EU) No 1011/2014(2) [Model for transmission of financial data](3) and table 16 of model for cooperation programmes under the European territorial cooperation goal
Table 5
Breakdown of the cumulative financial data by category of intervention (Article 112(1) and (2) of Regulation (EU) No 1303/2013 and Article 5 of Regulation (EU) No 1304/2013)
(as set out in Table 2 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 [Model for transmission of financial data] and tables 6-9 of Model for cooperation programmes)
4. SYNTHESIS OF THE EVALUATIONS (Article 50(2) of Regulation (EU) No 1303/2013)
5. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN (article 50(2) of Regulation (EU) No 1303/2013)
6. CITIZEN'S SUMMARY (Article 50(9) of Regulation (EU) No 1303/2013)
7. REPORT ON THE IMPLEMENTATION OF FINANCIAL INSTRUMENTS (Article 46 of Regulation (EU) No 1303/2013)
8. WHERE APPROPRIATE, PROGRESS IN PREPARATION AND IMPLEMENTATION OF MAJOR PROJECTS AND JOINT ACTION PLANS (Article 101(h) and Article 111(3) of Regulation (EU) No 1303/2013 and Article 14(3)(b) of Regulation (EU) No 1299/2013)
8.1.
Major projects
8.2.
Joint action plans
PART B
REPORTING SUBMITTED IN YEARS 2017, 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4) of Regulation (EU) No 1299/2013)
9. ASSESSMENT OF THE IMPLEMENTATION OF THE COOPERATION PROGRAMME (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4) of Regulation (EU) No 1299/2013)
9.1
Information in Part A and achieving the objectives of the programme (Article 50(4) of Regulation (EU) No 1303/2013)
9.2.
Specific actions taken to promote equality between men and women and to promote non-discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the cooperation programme and operations (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 2, (d) of Regulation (EU) No 1299/2013)
9.3.
Sustainable development (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 2, (e) of Regulation (EU) No 1299/2013)
9.4.
Reporting on support used for climate change objectives (Article 50(4) of Regulation (EU) No 1303/2013)
9.5
Role of partners in the implementation of the cooperation programme (Article 50(4) of Regulation (EU) No 1303/2013 and Article 14(4), subparagraph 1, (c) of Regulation (EU) No 1299/2013)
10. OBLIGATORY INFORMATION AND ASSESSMENT ACCORDING TO ARTICLE 14(4), SUBPARAGRAPH 1 (a) AND (b), OF REGULATION (EU) No 1299/2013
10.1
Progress in implementation of the evaluation plan and the follow-up given to the findings of evaluations
10.2
The results of the information and publicity measures of the Funds carried out under the communication strategy
11. ADDITIONAL INFORMATION WHICH MAY BE ADDED DEPENDING ON THE CONTENT AND OBJECTIVES OF THE COOPERATION PROGRAMME (Article 14(4), subparagraph 2 (a), (b), (c) and (f), of Regulation (EU) No 1299/2013)
11.1
Progress in implementation of the integrated approach to territorial development, including sustainable urban development, and community-led local development under the cooperation programme
11.2
Progress in implementation of actions to reinforce the capacity of authorities and beneficiaries to administer and to use the ERDF
11.3
Contribution to macro-regional and sea basin strategies (where appropriate)
11.4
Progress in the implementation of actions in the field of social innovation
12. FINANCIAL INFORMATION AT PRIORITY AXIS AND PROGRAMME LEVEL (Articles 21(2) and 22(7) of Regulation (EU) No 1303/2013)
PART C
REPORTING SUBMITTED IN YEAR 2019 AND FINAL IMPLEMENTATION REPORT (Article 50(5) of Regulation (EU) No 1303/2013)
13. SMART, SUSTAINABLE AND INCLUSIVE GROWTH
14. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN — PERFORMANCE FRAMEWORK (Article 50(2) of Regulation (EU) No 1303/2013)