INHALT

Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy

REGULATION (EU) 2021/1060 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 24 June 2021
laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy
TITLE I
OBJECTIVES AND GENERAL RULES ON SUPPORT
CHAPTER I
Subject matter, definitions and general rules
Article 1
Subject matter and scope
Article 2
Definitions
Article 3
Calculation of time limits for Commission actions
Article 4
Processing and protection of personal data
CHAPTER II
Policy objectives and principles for the support of the funds
Article 5
Policy objectives
Article 6
Climate targets and climate adjustment mechanism
Article 7
Shared management
Article 8
Partnership and multi-level governance
Article 9
Horizontal Principles
TITLE II
STRATEGIC APPROACH
CHAPTER I
Partnership Agreement
Article 10
Preparation and submission of the Partnership Agreement
Article 11
Content of the Partnership Agreement
Article 12
Approval of the Partnership Agreement
Article 13
Amendment of the Partnership Agreement
Article 14
Use of the ERDF, the ESF+, the Cohesion Fund and the EMFAF delivered through the InvestEU Programme
CHAPTER II
Enabling conditions and performance framework
Article 15
Enabling conditions
Article 16
Performance framework
Article 17
Methodology for the establishment of the performance framework
Article 18
Mid-term review and flexibility amount
CHAPTER III
Measures linked to sound economic governance and to exceptional or unusual circumstances
Article 19
Measures linking effectiveness of Funds to sound economic governance
Article 20
Temporary measures for the use of the Funds in response to exceptional or unusual circumstances
TITLE III
PROGRAMMING
CHAPTER I
General provisions on the Funds
Article 21
Preparation and submission of programmes
Article 22
Content of programmes
Article 23
Approval of programmes
Article 24
Amendment of programmes
Article 25
Joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF
Article 26
Transfer of resources
Article 27
Transfer of resources from the ERDF and the ESF+ to the JTF
CHAPTER II
Territorial development
Article 28
Integrated territorial development
Article 29
Territorial strategies
Article 30
Integrated territorial investment
Article 31
Community-led local development
Article 32
Community-led local development strategies
Article 33
Local action groups
Article 34
Support from Funds for community-led local development
CHAPTER III
Technical assistance
Article 35
Technical assistance at the initiative of the Commission
Article 36
Technical assistance of Member States
Article 37
Financing not linked to costs for technical assistance of Member States
TITLE IV
MONITORING, EVALUATION, COMMUNICATION AND VISIBILITY
CHAPTER I
Monitoring
Article 38
Monitoring committee
Article 39
Composition of the monitoring committee
Article 40
Functions of the monitoring committee
Article 41
Annual performance review
Article 42
Transmission of data
Article 43
Final performance report
CHAPTER II
Evaluation
Article 44
Evaluations by the Member State
Article 45
Evaluation by the Commission
CHAPTER III
Visibility, transparency and communication
Section I
Visibility of support from the Funds
Article 46
Visibility
Article 47
Emblem of the Union
Article 48
Communication officers and networks
Section II
Transparency of implementation of the Funds and communication on programmes
Article 49
Responsibilities of the managing authority
Article 50
Responsibilities of beneficiaries
TITLE V
FINANCIAL SUPPORT FROM THE FUNDS
CHAPTER I
Forms of Union contribution
Article 51
Forms of Union contribution to programmes
CHAPTER II
Forms of support by Member States
Article 52
Forms of support
Section I
Forms of grants
Article 53
Forms of grants
Article 54
Flat-rate financing for indirect costs concerning grants
Article 55
Direct staff costs concerning grants
Article 56
Flat rate financing for eligible costs other than direct staff costs concerning grants
Article 57
Grants under conditions
Section II
Financial instruments
Article 58
Financial instruments
Article 59
Implementation of financial instruments
Article 60
Interest and other gains generated by support from the Funds to financial instruments
Article 61
Differentiated treatment of investors
Article 62
Re-use of resources attributable to the support from the Funds
CHAPTER III
Eligibility rules
Article 63
Eligibility
Article 64
Non-eligible costs
Article 65
Durability of operations
Article 66
Relocation
Article 67
Specific eligibility rules for grants
Article 68
Specific eligibility rules for financial instruments
TITLE VI
MANAGEMENT AND CONTROL
CHAPTER I
General rules on management and control
Article 69
Responsibilities of Member States
Article 70
Commission powers and responsibilities
Article 71
Programme authorities
CHAPTER II
Standard management and control systems
Article 72
Functions of the managing authority
Article 73
Selection of operations by the managing authority
Article 74
Programme management by the managing authority
Article 75
Support of the work of the monitoring committee by the managing authority
Article 76
The accounting function
Article 77
Functions of the audit authority
Article 78
Audit strategy
Article 79
Audits of operations
Article 80
Single audit arrangements
Article 81
Management verifications and audits of financial instruments
Article 82
Availability of documents
CHAPTER III
Reliance on national management systems
Article 83
Enhanced proportionate arrangements
Article 84
Conditions for application of enhanced proportionate arrangements
Article 85
Adjustment during the programming period
TITLE VII
FINANCIAL MANAGEMENT, SUBMISSION AND EXAMINATION OF ACCOUNTS AND FINANCIAL CORRECTIONS
CHAPTER I
Financial management
Section I
General accounting rules
Article 86
Budgetary commitments
Article 87
Use of the euro
Article 88
Repayment
Section II
Rules for payments to Member States
Article 89
Types of payments
Article 90
Pre-financing
Article 91
Payment applications
Article 92
Specific elements for financial instruments in payment applications
Article 93
Common rules for payments
Article 94
Union contribution based on unit costs, lump sums and flat rates
Article 95
Union contribution based on financing not linked to costs
Section III
Interruptions and suspensions
Article 96
Interruption of the payment deadline
Article 97
Suspension of payments
CHAPTER II
Submission and examination of accounts
Article 98
Content and submission of accounts
Article 99
Examination of accounts
Article 100
Calculation of the balance
Article 101
Procedure for the examination of accounts
Article 102
Contradictory procedure for the examination of accounts
CHAPTER III
Financial corrections
Article 103
Financial corrections by Member States
Article 104
Financial corrections by the Commission
CHAPTER IV
Decommitment
Article 105
Decommitment principles and rules
Article 106
Exceptions to the decommitment rules
Article 107
Procedure for decommitment
TITLE VIII
FINANCIAL FRAMEWORK
Article 108
Geographical coverage of support for the Investment for jobs and growth goal
Article 109
Resources for economic, social and territorial cohesion
Article 110
Resources for the Investment for jobs and growth goal and for the European territorial cooperation goal (Interreg)
Article 111
Transferability of resources
Article 112
Determination of co-financing rates
TITLE IX
DELEGATION OF POWER, IMPLEMENTING, TRANSITIONAL AND FINAL PROVISIONS
CHAPTER I
Delegation of power and implementing provisions
Article 113
Delegation of powers as regards certain Annexes
Article 114
Exercise of the delegation
Article 115
Committee procedure
CHAPTER II
Transitional and final provisions
Article 116
Review
Article 117
Transitional provisions
Article 118
Conditions for operations subject to phased implementation
Article 119
Entry into force
ANNEX I
Dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF Article 22(5)
ANNEX II
Template for Partnership Agreement - Article 10(6)
(1)
1. Selection of policy objectives and the JTF specific objective
Reference: point (a) of Article 11(1) CPR
2. Policy choices, coordination and complementarity (3)
Reference: points (b)(i), (ii) and (iii) of Article 11(1) CPR
3. Contribution to the budgetary guarantee under InvestEU with justification (4)
Reference: point (g) of Article 11(1) and Article 14 CPR
4. Transfers (5)
4.1. Transfer between categories of region
Reference: point (e) of Article 11(1) and Article 111 CPR
4.2. Transfers to instruments under direct or indirect management
Reference: Article 26(1) CPR
4.3. Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds
Reference: Article 26(1) CPR
4.4. Transfer of ERDF and ESF+ resources as complementary support to the JTF, with justification (6)
Reference: Article 27 CPR
4.5. Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal
Reference: Article 111(3) CPR
5. The form of Union contribution for technical assistance
Reference: point (f) of Article 11(1) CPR
6. Thematic concentration
6.1.
Reference: Article 4(3) ERDF and CF Regulation
6.2.
Reference: point (c) of Article 11(1) CPR and Article 7 ESF+ Regulation
7. Preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective, JTF specific objective and technical assistance, at national and where appropriate regional level
Reference: point (c) of Article 11(1) CPR
8. List of planned programmes under the funds covered by the Partnership agreement with the respective preliminary financial allocations by fund and the corresponding national contribution by category of region
Reference: point (h) of Article 11(1) and Article 110 CPR
Reference: Article 11 CPR
9. A summary of actions planned to reinforce administrative capacity of the implementation of the funds covered by the Partnership Agreement
Reference: point (i) of Article 11(1) CPR
10. An integrated approach to address the demographic challenges and/or specific needs of regions and areas (where appropriate)
Reference: point (j) of Article 11(1) CPR and Article 10 ERDF and CF Regulation
11. A summary of the assessment of the fulfilment of relevant enabling conditions referred to in Article 15 and Annexes III and IV (optional)
Reference: Article 11 CPR
12. Preliminary climate contribution target
Reference: Article 6(2) and point (d) of Article 11(1) CPR
ANNEX III
Horizontal enabling conditions – Article 15(1)
ANNEX IV
Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 15(1)
ANNEX V
Template for programmes supported from the ERDF (Investment for jobs and growth goal), ESF+, the Cohesion Fund, the JTF and the EMFAF – Article 21(3)
1. Programme strategy: main development challenges and policy responses (2)
2. Priorities
2.1. Priorities other than technical assistance
2.1.1. Title of the priority [300] (repeated for each priority)
2.1.1.1. Specific objective (4) (repeated for each selected specific objective for priorities other than technical assistance)
2.1.1.1.1. Interventions of the Funds
2.1.1.1.2. Indicators
2.1.1.1.3. Indicative breakdown of the programme resources (EU) by type of intervention (not applicable to the EMFAF)
2.1.1.1.4. Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
2.1.1.2. Specific objective addressing material deprivation (5)
2.1.1.2.1. Interventions of the Funds
2.1.1.2.2. Indicators
2.2. Technical assistance priorities
2.2.1. Priority for technical assistance pursuant to Article 36(4) CPR (repeated for each such technical assistance priority)
2.2.1.1. Intervention from the Funds
2.2.1.2. Indicators
2.2.1.3. Indicative breakdown of the programmed resources (EU) by type of intervention
2.2.2. Priority for technical assistance pursuant to Article 37 CPR (repeated for each such technical assistance priority)
2.2.2.1. Description of technical assistance under financing not linked to costs – Article 37 CPR
2.2.2.2. Indicative breakdown of the programmed resources (EU) by type of intervention
3. Financing plan
3.1. Transfers and contributions (7)
3.2. JTF: allocation in the programme and transfers (8)
3.2.1. JTF allocation to the programme prior to transfers by priority (where relevant) (9)
3.2.2. Transfers to the JTF as complementary support (10) (where relevant)
3.3. Transfers between categories of region resulting from the mid-term review
3.4. Transfers back (11)
3.5. Financial appropriations by year
3.6. Total financial appropriations by fund and national co-financing
4. Enabling conditions
5. Programme authorities
6. Partnership
7. Communication and visibility
8. Use of unit costs, lump sums, flat rates and financing not linked to costs
Appendix 1
Union contribution based on unit costs, lump sums and flat rates
Template for submitting data for the consideration of the Commission (Article 94) CPR
A. Summary of the main elements
B. Details by type of operation (to be completed for every type of operation)
C. Calculation of the standard scale of unit costs, lump sums or flat rates
Appendix 2
Union contribution based on financing not linked to costs
Template for submitting data for the consideration of the Commission
(Article 95 CPR)
A. Summary of the main elements
B. Details by type of operation (to be completed for every type of operation)
Appendix 3
List of planned operations of strategic importance with a timetable
(Article 22(3) CPR)
Appendix 4
EMFAF action plan for each outermost region
A. Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy
B. Description of the main actions envisaged and the corresponding financial means
C. Description of the synergies with other sources of Union funding
D. Additional funding for the implementation of the compensation for the additional costs (State aid)
ANNEX VI
Template of a programme for the AMIF, the ISF and the BMVI – Article 21(3)
1. Programme strategy: main challenges and policy responses
2. Specific objectives (repeated for each specific objective other than technical assistance)
2.1. Title of the specific objective [300]
2.1.1. Description of a specific objective
2.1.2. Indicators
2.1.3. Indicative breakdown of the programme resources (EU) by type of intervention
2.2. Technical assistance
2.2.1. Description
2.2.2. Indicative breakdown of technical assistance pursuant to Article 36(5) and Article 37 CPR
3. Financing plan
3.1. Financial appropriations by year
3.2. Total financial allocations
3.3. Transfers
4. Enabling conditions
5. Programme authorities
6. Partnership
7. Communication and visibility
8. Use of unit costs, lump sums, flat rates and financing not linked to costs
Appendix 1
Union contribution based on unit costs, lump sums and flat rates
Template for submitting data for the consideration of the Commission
(Article 94 CPR)
A. Summary of the main elements
B. Details by type of operation (to be completed for every type of operation)
C. Calculation of the standard scale of unit costs, lump sums or flat rates
Appendix 2
Union contribution based on financing not linked to costs
Template for submitting data for the consideration of the Commission
(Article 95 CPR)
A. Summary of the main elements
B. Details by type of operation (to be completed for every type of operation)
Appendix 3
Thematic Facility
ANNEX VII
Template for the transmission of data – Article 42
(1)
ANNEX VIII
A forecast of the amount for which the Member State expects to submit payment applications for the current and the subsequent calendar year (Article 69(10))
ANNEX IX
Communication and visibility – Articles 47, 49 and 50
ANNEX X
Elements for funding agreements and strategy documents – Article 59(1) and (5)
ANNEX XI
Key requirements of management and control systems and their classification - Article 69(1)
ANNEX XII
Detailed rules and template for the reporting of irregularities - Article 69(2) and (12)
Section 1
Detailed rules for the reporting of irregularities
1.1. Irregularities to be reported
1.2. Irregularities exempted from reporting
1.3. Determination of the reporting Member State
1.4. Timing of the reporting
1.5. Submission, use and processing of information reported
Section 2
Template for electronic reporting via the Irregularity Management System (IMS)
ANNEX XIII
Elements for the audit trail – Article 69(6)
ANNEX XIV
Electronic data exchange systems between programme authorities and beneficiaries - Article 69(8)
ANNEX XV
SFC2021: electronic data exchange system between the Member States and the Commission – Article 69(9)
1. Responsibilities of the Commission
2. Responsibilities of Member States
3. Joint responsibilities of the Commission and the Member States
ANNEX XVI
Template for the description of the management and control system – Article 69(11)
1. GENERAL
2. MANAGING AUTHORITY
3. BODY CARRYING OUT THE ACCOUNTING FUNCTION
4. ELECTRONIC SYSTEM
ANNEX XVII
Data to be recorded and stored electronically on each operation – point (e) of Article 72(1)
ANNEX XVIII
Template for the management declaration – point (f) of Article 74(1)
ANNEX XIX
Template for the annual audit opinion – point (a) of Article 77(3)
1. INTRODUCTION
2. RESPONSIBILITIES OF THE MANAGING AUTHORITY
3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
4. SCOPE LIMITATION
5. OPINION
ANNEX XX
Template for the annual control report – point (b) of Article 77(3)
1. Introduction
2. Significant changes in management and control system(s)
3. Changes to the audit strategy
4. System audits (where applicable (2)
5. Audits of operations
6. Audits of accounts
7. Other information
8. Overall level of assurance
9. ANNEXES TO THE ANNUAL CONTROL REPORT
ANNEX XXI
Template for the annual audit report – Article 81(5)
1. Introduction
2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions
3. Audit conclusions
ANNEX XXII
Template for the audit strategy – Article 78
1. INTRODUCTION
2. RISK ASSESSMENT
3. METHODOLOGY
3.1. Overview
3.2. Audits on the proper functioning of management and control systems (system audits)
3.3. Audits of operations
3.3.1. For all programmes except Interreg programmes
3.3.2. For Interreg programmes
3.4. Audits of the accounts
3.5. Verification of the management declaration
4. AUDIT WORK PLANNED
5. RESOURCES
ANNEX XXIII
Template for payment applications – Article 91(3)
PAYMENT APPLICATION
EUROPEAN COMMISSION
DECLARATION
PAYMENT APPLICATION
COMMENTS
COMMENTS
Appendix 1
Information on programme contributions paid to financial instruments as referred to in Article 92 and included in the payment applications (cumulative from the start of the programme)
Appendix 2
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period)
Appendix 3
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
Appendix 4
Advances paid in the context of State aid (Article 91(5)) and included in the payment applications (cumulative from the start of the programme)
ANNEX XXIV
Template for the accounts - point (a) of Article 98(1)
ACCOUNTS FOR ACCOUNTING YEAR
EUROPEAN COMMISSION
DECLARATIONS
Appendix 1
Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3)
Appendix 2
Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
Appendix 3
Amounts of programme contributions paid to financial instruments
(cumulative from the start of the programme) - point (c) of Article 98(3)
Appendix 4
Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
Appendix 5
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
(cumulative from the beginning of the programming period)
Appendix 6
Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
(cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
Appendix 7
Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
ANNEX XXV
Determination of the level of financial corrections: flat-rate and extrapolated financial corrections – Article 104(1)
1. Elements for applying an extrapolated correction
2. Elements for consideration when applying a flat rate correction
3. The level of flat rate financial correction is determined as follows:
ANNEX XXVI
Methodology on the allocation of global resources per Member State – Article 109(2)
Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - point (a) of Article 108(2)
Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)
Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)
Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)
Allocation method for the European territorial cooperation goal (Interreg) – Article 12
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 – point (e) of Article 110(1)
Additional provisions