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Summaries of EU Legislation

Information about EU-funded cohesion policy projects — rules and models

SUMMARY OF:

Implementing Regulation (EU) 2015/207 — rules and models for reports to be provided by programmes and projects funded under the EU cohesion policy objectives

WHAT IS THE AIM OF THE REGULATION?

It sets out European Union (EU) reporting rules and templates for the programming period 2013-2020 that Managing Authorities1 need to use when reporting to the European Commission on the implementation of programmes under the EU Structural and Investment Funds.

KEY POINTS

  • EU countries have to submit regular progress reports. The format in Annex I of the regulation is divided into five parts and allows for easy aggregation of data from different programmes to make an effective assessment of overall progress in the partnership agreement2 for each EU country.
  • Major projects represent a large part of EU spending and are significant in achieving growth and jobs. The standard reporting format in Annex II sets out the information needed by the Commission to approve a major project. The information requested seeks to establish that a project will not displace existing jobs from other locations within the EU.
  • Cost-benefit analysis, including an economic analysis, a financial analysis and a risk assessment are essential for the approval of a major project. Using the approach set out in Annex III, the cost-benefit analysis of major projects should show that the project is desirable from an economic point of view.
  • Joint action plans can be submitted by managing authorities using the template set out in Annex IV that represent a minimum of € 10 million or 20 % of the public support of the programme or programmes. They are a package of projects that do not include infrastructure which contribute to a programme or programmes in a more streamlined way for the grant beneficiaries.
  • Programmes are required to submit annual implementation reports from up until 2023. The template in Annex V sets out the information needed by the Commission to assess progress towards the goal of growth and jobs. The template in Annex X sets out the information needed by the Commission to assess the progress of territorial cooperation programmes3.
  • Management declarations are required from managing authorities for each of the programmes under their responsibility using the format set out in Annex VI. These refer to the correct and intended use of funds and their audit.
  • Templates for audit authorities presenting audit strategies (Annex VII), audit opinions (Annex VIII) and annual control reports (Annex IX) are clearly prescribed.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since .

BACKGROUND

Cohesion policy funding is the main investment arm of the EU and supports the EU’s strategic objective of investing in jobs, in close alignment with Europe 2020 targets.

For more information, see:

* KEY TERMS

  1. Managing authority: the official body that is responsible for running the programme, selecting projects, monitoring budget implementation and providing information to the Commission, the partners and the public.
  2. Partnership agreement: EU countries are required to draw up and implement strategic plans with investment priorities covering all Structural and Investment Funds. Partnership agreements are negotiated at the beginning of the 7-year period between the European Commission and national authorities, following consultation of interest groups, civil society and local and regional representatives.
  3. European territorial cooperation: European territorial cooperation programmes seek to encourage regions and cities from different EU countries to work together, share knowledge and learn from each other to improve integration and quality of life across borders through joint programmes, projects and networks.

MAIN DOCUMENT

Commission Implementing Regulation (EU) 2015/207 of 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 (OJ L 38, , pp. 1-122)

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