financial rules for the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the Cohesion Fund, the Just Transition Fund (JTF), the European Maritime, Fisheries and Aquaculture Fund (EMFAF), the Asylum, Migration and Integration Fund (AMIF), the Internal Security Fund (ISF) and the Instrument for Financial Support for Border Management and Visa Policy (BMVI) (together referred to as the ‘Funds’);

common provisions applicable to the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF.

Regulation (EU) 2021/1060 of the European Parliament and of the Council ( 1 ) (the ‘ERDF and CF Regulation’);

Regulation (EU) 2021/1060 of the European Parliament and of the Council ( 2 ) (the ‘ESF+ Regulation’);

Regulation (EU) 2021/1060 of the European Parliament and of the Council ( 3 ) (the ‘Interreg Regulation’);

Regulation (EU) 2021/1060 of the European Parliament and of the Council ( 4 ) (the ‘JTF Regulation’).

Regulation of the European Parliament and of the Council establishing the European Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004 (the ‘EMFAF Regulation’);

Regulation of the European Parliament and of the Council establishing the Asylum, Migration and Integration Fund (the ‘AMIF Regulation’);

Regulation of the European Parliament and of the Council establishing the Internal Security Fund (the ‘ISF Regulation’);

Regulation of the European Parliament and of the Council establishing, as part of the Integrated Border Management Fund, the Instrument for Financial Support for Border Management and Visa Policy (the ‘BMVI Regulation’);

a more competitive and smarter Europe by promoting innovative and smart economic transformation and regional ICT connectivity;

a greener, low-carbon transitioning towards a net zero carbon economy and resilient Europe by promoting clean and fair energy transition, green and blue investment, the circular economy, climate change mitigation and adaptation, risk prevention and management, and sustainable urban mobility;

a more connected Europe by enhancing mobility;

a more social and inclusive Europe implementing the European Pillar of Social Rights;

a Europe closer to citizens by fostering the sustainable and integrated development of all types of territories and local initiatives.

the Investment for jobs and growth goal in Member States and regions, to be supported by the ERDF, the ESF+, the Cohesion Fund and the JTF; and

the European territorial cooperation goal (Interreg), to be supported by the ERDF.

regional, local, urban and other public authorities;

economic and social partners;

relevant bodies representing civil society, such as environmental partners, non-governmental organisations, and bodies responsible for promoting social inclusion, fundamental rights, rights of persons with disabilities, gender equality and non-discrimination;

research organisations and universities, where appropriate.

the selected policy objectives and the specific objective of the JTF, indicating by which of the funds covered by the Partnership Agreement and programmes these objectives will be pursued and a justification thereto, taking into account relevant country-specific recommendations, the integrated national energy and climate plan, the principles of the European Pillar of Social Rights and, where relevant, regional challenges;

for each of the selected policy objectives and the specific objective of the JTF:

the preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective at national and where appropriate at regional level, respecting Fund-specific rules on thematic concentration and the preliminary financial allocation for the specific objective of the JTF, including any ERDF and ESF+ resources to be transferred to the JTF in accordance with Article 27;

the preliminary climate contribution target in accordance with Article 6(2);

where applicable, the breakdown of financial resources by category of region drawn up in accordance with Article 108(2) and the amounts of allocations proposed to be transferred pursuant to Articles 26 and 111, including a justification for such transfers;

for technical assistance, the choice of the Member State of the form of Union contribution pursuant to Article 36(3) and, where applicable, the preliminary financial allocation from each of the funds covered by the Partnership Agreement at national level and breakdown of financial resources by programme and category of region;

the amounts to be contributed to the InvestEU Programme by Fund and by category of region, where applicable;

the 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, where applicable;

a summary of the actions which the Member State concerned plans to take to reinforce its administrative capacity of the implementation of the funds covered by the Partnership Agreement;

where appropriate, an integrated approach to address the demographic challenges or specific needs of regions and areas.

the criteria applied by the Member State to select indicators;

data or evidence used, data quality assurance and the calculation method;

factors that may influence the achievement of the milestones and targets and how they were taken into account.

the new challenges identified in relevant country-specific recommendations adopted in 2024;

the progress in implementing the integrated national energy and climate plan, if relevant;

the progress in implementing the principles of the European Pillar of Social Rights;

the socioeconomic situation of the Member State or region concerned, with special emphasis on territorial needs, taking into account any major negative financial, economic or social development;

the main results of relevant evaluations;

the progress in achieving the milestones, taking into account major difficulties encountered in the implementation of the programme;

for programmes supported by the JTF, the assessment carried out by the Commission, pursuant to point (b) of Article 29(1) of Regulation (EU) 2018/1999.

adopt a decision within 3 months of the submission of the assessment referred to in paragraph 2 confirming the definitive allocation of the flexibility amount; or

request the Member State within 2 months of the submission of the assessment referred to in paragraph 2 of this Article to submit an amended programme in accordance with Article 24.

where the Council adopts two successive recommendations in the same excessive imbalance procedure in accordance with Article 8(3) of Regulation (EU) No 1176/2011 on the grounds that a Member State has submitted an insufficient corrective action plan;

where the Council adopts two successive decisions in the same excessive imbalance procedure in accordance with Article 10(4) of Regulation (EU) No 1176/2011 establishing non-compliance by a Member State on the grounds that it has not taken the recommended corrective action;

where the Commission concludes that a Member State has not taken measures as referred to in Council Regulation (EC) No 332/2002 ( 12 ) and as a consequence decides not to authorise the disbursement of the financial assistance granted to that Member State;

where the Council decides that a Member State does not comply with the macroeconomic adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013 of the European Parliament and of the Council ( 13 ), or with the measures requested by a Council decision adopted in accordance with Article 136(1) TFEU.

in the first case of non-compliance with an excessive deficit procedure as referred to in paragraph 7;

in the first case of non-compliance relating to a corrective action plan under an excessive imbalance procedure as referred to in point (a) of paragraph 8;

in the case of non-compliance with the recommended corrective action pursuant to an excessive imbalance procedure as referred to in point (b) of paragraph 8;

in the first case of non-compliance as referred to in points (c) and (d) of paragraph 8.

where the excessive deficit procedure is held in abeyance in accordance with Article 9 of Regulation (EC) No 1467/97or the Council has decided in accordance with Article 126(12) TFEU to abrogate the decision on the existence of an excessive deficit;

where the Council has endorsed the corrective action plan submitted by the Member State concerned in accordance with Article 8(2) of Regulation (EU) No 1176/2011 or the excessive imbalance procedure is placed in a position of abeyance in accordance with Article 10(5) of that Regulation or the Council has closed the excessive imbalance procedure in accordance with Article 11 of that Regulation;

where the Commission has concluded that the Member State concerned has taken appropriate measures as referred to in Regulation (EC) No 332/2002;

where the Commission has concluded that the Member State concerned has taken appropriate measures to implement the macroeconomic adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013 or the measures requested by a Council decision adopted in accordance with Article 136(1) TFEU.

on request of one or more Member States concerned, increase interim payments by 10 percentage points above the co-financing rate applicable, not exceeding 100 %, by way of derogation from Article 112(3) and (4) of this Regulation, as well as from Article 40 of the EMFAF Regulation, Article 15 of the AMIF Regulation, Article 12 of the ISF Regulation and Article 12 of the BMVI Regulation;

allow the authorities of a Member State to select for support operations that have been physically completed or fully implemented before the application for the funding under the programme is duly submitted to the managing authority, by way of derogation from Article 63(6), provided that the operation is in response to the exceptional circumstances;

provide that expenditure for operations in response to such circumstances may be eligible from the date on which the Council endorsed the occurrence of those circumstances, by way of derogation from Article 63(7);

extend the deadlines for the submission of documents and the submission of data to the Commission by up to 3 months, by way of derogation from Articles 41(6), 42(1), 44(2) and the first subparagraph of Article 49(3).

a summary of the main challenges, taking into account:

Points (i), (ii) and (viii) shall not apply to programmes supported by the AMIF, the ISF or the BMVI.

a justification for the selected policy objectives, corresponding priorities, specific objectives and the forms of support;

for each priority, except for technical assistance, specific objectives;

for each specific objective:

for each priority on technical assistance implemented pursuant to Article 36(4):

the planned use of technical assistance pursuant to Article 37, if applicable, and relevant types of intervention;

a financing plan containing:

▼M2

▼B

the actions taken to involve the relevant partners referred to in Article 8(1) in the preparation of the programme, and the role of those partners in the implementation, monitoring and evaluation of the programme;

for each enabling condition linked to the selected specific objective, established in accordance with Article 15 and Annexes III and IV, an assessment of whether the enabling condition is fulfilled at the date of submission of the programme;

the envisaged approach to communication and visibility for the programme through defining its objectives, target audiences, communication channels, including social media outreach, where appropriate, planned budget and relevant indicators for monitoring and evaluation;

the programme authorities and the body or, in case of technical assistance pursuant to Article 36(5), where applicable, bodies which receive payments from the Commission.

a description of the initial situation, challenges and responses supported by the Fund;

indication of the implementation measures;

an indicative list of actions and their expected contribution to the specific objectives;

where applicable, a justification for the operating support, specific actions, emergency assistance, and actions as referred to in Articles 19 and 20 of the AMIF Regulation;

output and result indicators with the corresponding milestones and targets;

an indicative breakdown of the programmed resources by type of intervention.

the geographical area covered by the strategy;

an analysis of the development needs and the potential of the area, including economic, social and environmental interlinkages;

a description of an integrated approach to address the identified development needs and the potential of the area;

a description of the involvement of partners in accordance with Article 8 in the preparation and in the implementation of the strategy.

focused on subregional areas;

led by local action groups composed of representatives of public and private local socioeconomic interests, in which no single interest group controls the decision-making;

carried out through strategies in accordance with Article 32;

supportive of networking, accessibility, innovative features in the local context and, where appropriate, cooperation with other territorial actors.

the geographical area and population covered by that strategy;

the community involvement process in the development of that strategy;

an analysis of the development needs and potential of the area;

the objectives of that strategy, including measurable targets for results, and related planned actions;

the management, monitoring and evaluation arrangements, demonstrating the capacity of the local action group to implement that strategy;

a financial plan, including the planned allocation from each Fund, and also, where appropriate, the planned allocation from the EAFRD and each programme concerned.

building the capacity of local actors to develop and implement operations;

drawing up a non-discriminatory and transparent selection procedure and criteria, which avoids conflicts of interest and ensures that no single interest group controls selection decisions;

preparing and publishing calls for proposals;

selecting operations and fixing the amount of support and presenting the proposals to the body responsible for final verification of eligibility before approval;

monitoring progress towards the achievement of objectives of the strategy;

evaluating the implementation of the strategy.

capacity building and preparatory actions supporting the design and future implementation of the strategy;

the implementation of operations, including cooperation activities and their preparation, selected under the strategy;

the management, monitoring and evaluation of the strategy and its animation, including the facilitation of exchanges between stakeholders;

assistance for project preparation and appraisal;

support for institutional strengthening and administrative capacity-building for the effective management of the Funds;

studies linked to the Commission’s reporting on the Funds and the cohesion report;

measures related to the analysis, management, monitoring, information exchange and implementation of the Funds, as well as measures relating to the implementation of control systems and technical and administrative assistance;

evaluations, expert reports, statistics and studies, including those of a general nature, concerning the current and future operation of the Funds;

actions to disseminate information, support networking where appropriate, carry out communication activities with particular attention to the results and added value of support from the Funds, and to raise awareness and promote cooperation and exchange of experience, including with third countries;

the installation, operation and interconnection of computerised systems for management, monitoring, audit, control and evaluation;

actions to improve evaluation methods and the exchange of information on evaluation practices;

actions related to auditing;

the strengthening of national and regional capacity regarding investment planning, funding needs, preparation, design and implementation of financial instruments, joint action plans and major projects;

the dissemination of good practices in order to assist Member States to strengthen the capacity of the relevant partners referred to in Article 8(1) and their umbrella organisations.

technical assistance takes the form of a priority relating to one single Fund in one or more programmes, or of a specific programme, or a combination thereof;

the amount of the Funds allocated to technical assistance is limited to the following:

the amount of the Funds allocated to technical assistance is identified as part of the financial allocations of each priority of the programme in accordance with point (g)(ii) of Article 22(3), and for the EMFAF, each specific objective in accordance with point (g)(iii) of that paragraph; it does not take the form of a separate priority or a specific programme except for programmes supported by the AMIF, the ISF or the BMVI, for which it takes the form of a specific objective;

the reimbursement is made, by applying the percentages set out in points (i) to (vii) to the eligible expenditure included in each payment application pursuant to points (a) or (c) of Article 91(3) as appropriate and from the same fund to which the eligible expenditure is reimbursed, to one or more bodies which receive payments from the Commission in accordance with point (k) of Article 22(3);

the amounts allocated to technical assistance identified in the programme correspond to the percentages set out in points (i) to (vi) of point (b) for each priority and fund.

the progress in programme implementation and in achieving the milestones and targets;

any issues that affect the performance of the programme and the measures taken to address those issues;

the contribution of the programme to tackling the challenges identified in the relevant country-specific recommendations that are linked to the implementation of the programme;

the elements of the ex ante assessment listed in Article 58(3) and the strategy document referred to in Article 59(1);

the progress made in carrying out evaluations, syntheses of evaluations and any follow-up given to findings;

the implementation of communication and visibility actions;

the progress in implementing operations of strategic importance, where relevant;

the fulfilment of enabling conditions and their application throughout the programming period;

the progress in administrative capacity building for public institutions, partners and beneficiaries, where relevant.

information regarding the implementation of the contribution of the programme to the InvestEU Programme in accordance with Article 14 or of the resources transferred in accordance with Article 26, where applicable.

the methodology and criteria used for the selection of operations, including any changes thereto, without prejudice to points (b), (c) and (d) of Article 33(3); at the request of the Commission, the methodology and criteria used for the selection of operations, including any changes thereto, shall be submitted to the Commission at least 15 working days prior to their submission to the monitoring committee.

the annual performance reports for programmes supported by the AMIF, the ISF and the BMVI, and the final performance report for programmes supported by the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF.

the evaluation plan and any amendment thereto;

any proposal by the managing authority for the amendment of a programme including for transfers in accordance with Article 24(5) and Article 26, with the exception of programmes supported by the EMFAF.

the number of selected operations, their total eligible cost, the contribution from the Funds and the total eligible expenditure declared by the beneficiaries to the managing authority, all broken down by type of intervention;

the values of output and result indicators for selected operations and values achieved by operations.

eligible expenditure by type of financial product;

amount of management costs and fees declared as eligible expenditure;

the amount, by type of financial product, of private and public resources mobilised in addition to the Funds;

interest and other gains generated by support from the Funds to financial instruments referred to in Article 60 and resources returned attributable to support from the Funds as referred to in Article 62;

total value of loans, equity or quasi-equity investments in final recipients which were guaranteed with programme resources and which were actually disbursed to final recipients.

geographical area covered by the call for proposal;

policy objective or specific objective concerned;

type of eligible applicants;

total amount of support for the call;

start and end date of the call.

in the case of legal entities, the beneficiary’s and, in the case of public procurement, the contractor’s name;

where the beneficiary is a natural person the first name and the surname;

for EMFAF operations linked to a fishing vessel, the Union fishing fleet register identification number as referred to in Commission Implementing Regulation (EU) 2017/218 ( 17 );

name of the operation;

the purpose of the operation and its expected or actual achievements;

start date of the operation;

expected or actual date of completion of the operation;

total cost of the operation;

fund concerned;

specific objective concerned;

Union co-financing rate;

location indicator or geolocation for the operation and country concerned;

for mobile operations or operations covering several locations the location of the beneficiary where the beneficiary is a legal entity; or the NUTS 2 level region where the beneficiary is a natural person;

type of intervention for the operation in accordance with point (g) of Article 73(2).

providing on the beneficiary’s official website, where such a site exists, and social media sites, a short description of the operation, proportionate to the level of support, including its aims and results, and highlighting the financial support from the Union;

providing a statement highlighting the support from the Union in a visible manner on documents and communication material relating to the implementation of the operation, intended for the public or for participants;

displaying durable plaques or billboards clearly visible to the public, that present the emblem of the Union in accordance with the technical characteristics laid down in Annex IX, as soon as the physical implementation of operations involving physical investment starts or purchased equipment is installed, in respect of the following:

for operations not falling under point (c), displaying at a location clearly visible to the public at least one poster of a minimum size A3 or equivalent electronic display with information about the operation highlighting the support from the Funds; where the beneficiary is a natural person, the beneficiary shall ensure, to the extent possible, that appropriate information is available, highlighting the support from the funds, at a location visible to the public or through an electronic display;

for operations of strategic importance and operations the total cost of which exceeds EUR 10 000 000 , organising a communication event or activity, as appropriate, and involving the Commission and the responsible managing authority in a timely manner.

reimbursement of eligible costs actually incurred by a beneficiary or the private partner of PPP operations and paid in implementing operations, contributions in kind and depreciation;

unit costs;

lump sums;

flat-rate financing;

a combination of the forms referred to in points (a) to (d), provided that each form covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation;

financing not linked to costs, provided such grants are covered by a reimbursement of the Union contribution pursuant to Article 95.

a fair, equitable and verifiable calculation method based on:

draft budget established on a case-by-case basis and agreed ex ante by the body selecting the operation, where the total cost of the operation does not exceed EUR 200 000 ;

in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation;

in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation;

flat rates and specific methods established by or on the basis of this Regulation or the Fund-specific Regulations.

by dividing the latest documented annual gross employment costs by 1 720 hours for persons working full time, or by a corresponding pro-rata of 1 720 hours, for persons working part-time;

by dividing the latest documented monthly gross employment costs by the average monthly working time of the person concerned in accordance with applicable national rules referred to in the employment or work contract or an appointment decision (both referred to as the employment document).

an investment of programme resources into the capital of a legal entity;

separate blocks of finance or fiduciary accounts.

the EIB;

international financial institutions in which a Member State is a shareholder;

a publicly-owned bank or institution, established as a legal entity carrying out financial activities on a professional basis, which fulfils all of the following conditions:

other bodies, also entering under the scope of Article 12 of Directive 2014/24/EU.

the duly mandated representatives of the managing authority and the body implementing a holding fund, where applicable;

the duly mandated representatives of the managing authority, or, where applicable, the body implementing a holding fund and the body implementing a specific fund.

support from another Fund or Union instrument;

support from the same Fund under another programme.

interest on debt, except in relation to grants given in the form of an interest rate subsidy or guarantee fee subsidy;

the purchase of land for an amount exceeding 10 % of the total eligible expenditure for the operation concerned; for derelict sites and for those formerly in industrial use which comprise buildings, that limit shall be increased to 15 %; for financial instruments, those percentages shall apply to the programme contribution paid to the final recipient or, in case of guarantees, to the amount of the underlying loan;

value added tax (‘VAT’), except:

a cessation or transfer of a productive activity outside the NUTS level 2 region in which it received support;

a change in ownership of an item of infrastructure which gives to a firm or a public body an undue advantage;

a substantial change affecting its nature, objectives or implementation conditions which would result in undermining its original objectives.

the public support paid to the operation which includes contributions in kind does not exceed the total eligible expenditure, excluding contributions in kind, at the end of the operation;

the value attributed to contributions in kind does not exceed the costs generally accepted on the market in question;

the value and the delivery of the contribution in kind can be independently assessed and verified;

in the case of provision of land or real estate, a payment, for the purposes of a lease agreement of a nominal amount per annum not exceeding a single unit of the currency of the Member State, may be made;

in the case of contributions in kind in the form of unpaid work, the value of that work is determined by taking into account the verified time spent and the rate of remuneration for equivalent work.

the eligibility rules of the programme allow for it;

the amount of the expenditure is duly justified by supporting documents having equivalent probative value to invoices for eligible costs where those costs were reimbursed in the form referred to in point (a) of Article 53(1);

the costs relate exclusively to the period of support for the operation;

public grants have not contributed towards the acquisition of the depreciated assets.

payments to final recipients, in the case of loans, equity and quasi-equity investments;

resources set aside for guarantee contracts, whether outstanding or having already come to maturity, in order to honour possible guarantee calls for losses, calculated based on a multiplier ratio established for the respective underlying disbursed new loans, equity or quasi-equity investments in final recipients;

payments to, or for the benefit of, final recipients where financial instruments are combined with other Union contribution in a single financial instrument operation in accordance with Article 58(5);

payments of management fees and reimbursements of management costs incurred by the bodies implementing the financial instrument.

the Commission shall give at least 15 working days’ notice for the audit to the competent programme authority, except in urgent cases; officials or authorised representatives of the Member State may take part in such audits;

where the application of national provisions reserves certain acts for agents specifically designated by national legislation, Commission officials and authorised representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned;

the Commission shall transmit the preliminary audit findings to the competent Member State authority no later than 3 months after the last day of the audit;

the Commission shall transmit the audit report no later than 3 months from the date of receiving a complete reply from the competent Member State authority to the preliminary audit findings; the Member State’s reply shall be considered complete in the absence of a request from the Commission to provide further information or a revised document within 2 months from the date of receipt of the Member State’s response.

select operations in accordance with Article 73, with the exception of operations referred to in point (d) of Article 33(3);

carry out programme management tasks in accordance with Article 74;

support the work of the monitoring committee in accordance with Article 75;

supervise intermediate bodies;

record and store electronically the data on each operation necessary for monitoring, evaluation, financial management, verifications and audits in accordance with Annex XVII, and ensure the security, integrity and confidentiality of data and the authentication of users.

ensure that selected operations comply with the programme, including their consistency with the relevant strategies underlying the programme, as well as provide an effective contribution to the achievement of the specific objectives of the programme;

ensure that selected operations which fall within the scope of an enabling condition are consistent with the corresponding strategies and planning documents established for the fulfilment of that enabling condition;

ensure that selected operations present the best relationship between the amount of support, the activities undertaken and the achievement of objectives;

verify that the beneficiary has the necessary financial resources and mechanisms to cover operation and maintenance costs for operations comprising investment in infrastructure or productive investment, so as to ensure their financial sustainability;

ensure that selected operations which fall under the scope of Directive 2011/92/EU of the European Parliament and of the Council ( 21 ) are subject to an environmental impact assessment or a screening procedure and that the assessment of alternative solutions has been taken in due account, on the basis of the requirements of that Directive;

verify that where the operations have started before the submission of an application for funding to the managing authority, applicable law has been complied with;

ensure that selected operations fall within the scope of the Fund concerned and are attributed to a type of intervention;

ensure that operations do not include activities which were part of an operation subject to relocation in accordance with Article 66 or which would constitute a transfer of a productive activity in accordance with point (a) of Article 65(1);

ensure that selected operations are not directly affected by a reasoned opinion by the Commission in respect of an infringement under Article 258 TFEU that puts at risk the legality and regularity of expenditure or the performance of operations;

ensure the climate proofing of investments in infrastructure which have an expected lifespan of at least 5 years.

carry out management verifications to verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the programme and the conditions for support of the operation, and:

ensure, subject to the availability of funding, that a beneficiary receives the amount due in full and no later than 80 days from the date of submission of the payment claim by the beneficiary; the deadline may be interrupted if information submitted by the beneficiary does not allow the managing authority to establish whether the amount is due;

have effective and proportionate anti-fraud measures and procedures in place, taking into account the risks identified;

prevent, detect and correct irregularities;

confirm that the expenditure entered into the accounts is legal and regular;

draw up the management declaration in accordance with the template set out in Annex XVIII.

drawing up and submitting payment applications to the Commission in accordance with Articles 91 and 92;

drawing up and submitting the accounts confirming completeness, accuracy and veracity of the accounts in accordance with Article 98, and keeping electronic records of all the elements of the accounts, including payment applications;

converting the amounts of expenditure incurred in another currency into euro by using the monthly accounting exchange rate of the Commission in the month during which the expenditure is registered in the accounting systems of the body responsible for carrying out the tasks set out in this Article.

an annual audit opinion in accordance with Article 63(7) of the Financial Regulation and with the template set out in Annex XIX to this Regulation and, based on all audit work carried out, cover the following distinct components:

an annual control report fulfilling the requirements of point (b) of Article 63(5) of the Financial Regulation, in accordance with the template set out in Annex XX to this Regulation, which supports the annual audit opinion referred to in point (a) of this paragraph and sets out a summary of findings, including an analysis of the nature and extent of errors and deficiencies in the systems as well as the proposed and implemented corrective actions and the resulting total error rate and residual error rate for the expenditure entered in the accounts submitted to the Commission.

there is a specific risk of irregularity or a suspicion of fraud;

there is a need to re-perform the work of the audit authority for obtaining assurance as to its effective functioning;

there is evidence of a serious deficiency in the work of the audit authority.

supporting documents, providing evidence of the support from the financial instrument to final recipients, are not available at the level of the managing authority or at the level of the bodies implementing the financial instrument;

there is evidence that the documents available at the level of the managing authority or at the level of the bodies implementing the financial instrument do not represent a true and accurate record of the support provided.

2021: 0,5 %;

2022: 0,5 %;

2023: 0,5 %;

2024: 0,5 %;

2025: 0,5 %;

2026: 0,5 %.

the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function;

the amount for technical assistance calculated in accordance with point (b) of Article 36(5), where applicable;

the total amount of public contribution made or to be made linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function;

the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function.

where the Union contribution is made pursuant to point (a) of Article 51, the amounts included in a payment application are the amounts justified by the progress in the fulfilment of conditions, or achievement of results, in accordance with the decision referred to in Article 95(2) or the delegated act referred to in Article 95(4);

where the Union contribution is made pursuant to points (c), (d) and (e) of Article 51, the amounts included in a payment application are the amounts determined in accordance with the decision referred to in Article 94(3) or the delegated act referred to in Article 94(4);

for the forms of grants listed in points (b), (c) and (d) of the first subparagraph of Article 53(1), the amounts included in a payment application are the costs calculated on the applicable basis.

those advances are subject to a guarantee provided by a bank or other financial institution established in the Member State or be covered by a facility provided as a guarantee by a public entity or by the Member State;

those advances do not exceed 40 % of the total amount of the aid to be granted to a beneficiary for a given operation;

those advances are covered by expenditure paid by beneficiaries in implementing the operation and supported by receipted invoices or accounting documents of equivalent probative value at the latest within 3 years following the year of the payment of the advance or on 31 December 2029, whichever is earlier, failing which the next payment application shall be corrected accordingly.

the amount included in the first payment application shall have been paid to the financial instruments and may be up to 30 % of the total amount of programme contributions committed to the financial instruments under the relevant funding agreement, in accordance with the relevant priority and category of region, where applicable;

the amount included in subsequent payment applications submitted during the eligibility period shall include the eligible expenditure as referred to in Article 68(1).

the public contribution declared in payment applications;

support from the Funds paid or to be paid to beneficiaries;

the amount requested by the Member State.

the Member State receives a loan from the Union pursuant to Council Regulation (EU) No 407/2010 ( 22 );

the Member State receives medium-term financial assistance under the European Stability Mechanism as established by the Treaty establishing the European Stability Mechanism of 2 February 2012 or as referred to in Regulation (EC) No 332/2002 conditional on the implementation of a macroeconomic adjustment programme;

financial assistance is made available to the Member State conditional on the implementation of a macroeconomic adjustment programme as specified in Regulation (EU) No 472/2013.

identification of the priority concerned and the overall amount covered by the financing not linked to costs;

a description of the part of the programme and the type of operations covered by the financing not linked to costs;

a description of the conditions to be fulfilled or of the results to be achieved and a timeline;

intermediate deliverables triggering reimbursement by the Commission;

measurement units;

the schedule for reimbursement by the Commission and related amounts linked to the progress in the fulfilment of conditions or achievement of results;

the arrangements for verification of the intermediate deliverables and of the fulfilment of conditions or achievement of results;

the methods for adjustment of the amounts, where applicable;

the arrangements to ensure the audit trail in accordance with Annex XIII demonstrating the fulfilment of conditions or achievement of results;

the envisaged type of reimbursement method used to reimburse the beneficiary or beneficiaries within the priority or parts of a priority of programmes concerned by this Article.

there is evidence to suggest a serious deficiency for which corrective measures have not been taken;

the Commission has to carry out additional verifications following receipt of information that expenditure in a payment application may be linked to an irregularity.

the Member State has failed to take the necessary action to remedy the situation giving rise to an interruption under Article 96;

there is a serious deficiency;

the expenditure in payment applications is linked to an irregularity that has not been corrected;

there is a reasoned opinion by the Commission in respect of an infringement procedure under Article 258 TFEU on a matter that puts at risk the legality and regularity of expenditure.

the accounts in accordance with the template set out in Annex XXIV;

the management declaration referred to in point (f) of Article 74(1) in accordance with the template set out in Annex XVIII;

the annual audit opinion referred to in point (a) of Article 77(3) in accordance with the template set out in Annex XIX;

the annual control report referred to in point (b) of Article 77(3) in accordance with the template set out in Annex XX.

the total amount of eligible expenditure entered into the accounting systems of the body carrying out the accounting function which has been included in the final payment application for the accounting year and the total amount of the corresponding public contribution made or to be made linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions;

the amounts withdrawn during the accounting year;

the amounts of public contribution paid to financial instruments;

for each priority, an explanation on any differences between the amounts declared pursuant to point (a) and the amounts declared in payment applications for the same accounting year.

the irregular expenditure which has been subject to financial corrections in accordance with Article 103;

the expenditure which is subject to an ongoing assessment of its legality and regularity;

other amounts as necessary to reduce the residual error rate of the expenditure declared in the accounts to 2 % or below.

the amounts in the accounts referred to in point (a) of Article 98(3) and to which the co-financing rate for each priority is to be applied;

the total amount of interim payments made by the Commission during that accounting year;

for the ERDF, the ESF+, the Cohesion Fund, the JTF and the EMFAF, for the years 2021 and 2022, the amount of pre-financing.

the audit authority has provided a qualified or adverse audit opinion due to reasons linked to the completeness, accuracy and veracity of the accounts;

the Commission has evidence putting into question the reliability of an unqualified audit opinion.

where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the final recipient, only for other final recipients within the same financial instrument;

where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the body implementing the specific fund, where a financial instrument is implemented through a structure with a holding fund, only for other bodies implementing specific funds.

there is a serious deficiency which has put at risk the support from the Funds already paid to the programme;

expenditure contained in accepted accounts is irregular and was not detected and reported by the Member State;

the Member State has not complied with its obligations under Article 97 prior to the opening of the financial correction procedure by the Commission.

the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect; or

it has not been possible to make a payment application for reasons of force majeure seriously affecting implementation of all or part of the programme.

less developed regions, whose GDP per capita is less than 75 % of the average GDP per capita of the EU-27 (‘less developed regions’);

transition regions, whose GDP per capita is between 75 % and 100 % of the average GDP per capita of the EU-27 (‘transition regions’);

more developed regions, whose GDP per capita is above 100 % of the average GDP per capita of the EU-27 (‘more developed regions’).

61,3 % (i.e. a total of EUR 202 226 984 629 ) for less developed regions;

14,5 % (i.e. a total of EUR 47 771 802 082 ) for transition regions;

8,3 % (i.e. a total of EUR 27 202 682 372 ) for more developed regions;

12,9 % (i.e. a total of EUR 42 555 570 217 ) for Member States supported by the Cohesion Fund;

0,6 % (i.e. a total of EUR 1 927 737 321 ) as 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;

0,2 % (i.e. a total of EUR 500 000 000 ) for interregional innovation investments;

2,3 % (i.e. a total of EUR 7 500 000 000 ) for the Just Transition Fund.

adding up to not more than 5 % of the initial allocations for less developed regions to transition regions or more developed regions and from transition regions to more developed regions;

from the allocations for more developed regions or transition regions to less developed regions and from more developed regions to transition regions.

total contribution, including public and private contribution;

public contribution.

85 % for the less developed regions;

70 % for transition regions that were classified as less developed regions for the 2014-2020 period;

60 % for the transition regions;

50 % for more developed regions that were classified as transition regions or had a GDP per capita below 100 % for the 2014-2020 period;

40 % for the more developed regions.

the operation, as selected for support under Regulation (EU) No 1303/2013, has two phases identifiable from a financial point of view with separate audit trails;

the total cost of the operation referred to in point (a) exceeds EUR 5 000 000 ;

expenditure included in a payment application in relation to the first phase is not included under any payment applications in relation to the second phase;

the second phase of the operation complies with applicable law and is eligible for support from the ERDF, the ESF+, the Cohesion Fund or the EMFAF under the provisions of this Regulation or the Fund-specific Regulations;

the Member State commits to complete during the programming period and render operational the second and final phase in the final implementation report, or in the context of the European Maritime and Fisheries Fund in the last annual implementation report, submitted in accordance with Article 141 of Regulation (EU) No 1303/2013.