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
Modified by
- Commission Implementing Regulation (EU) 2018/277of 23 February 2018amending Implementing Regulation (EU) 2015/207 with regard to changes to the models for the implementation reports for the Investment for Growth and Jobs goal and for the European territorial cooperation goal, as well as for the models for the progress report and the annual control reports and correcting that Regulation with regard to the model for the implementation report for the Investment for Growth and Jobs goal and annual control report, 32018R0277, February 24, 2018
- Commission Implementing Regulation (EU) 2019/256of 13 February 2019amending Implementing Regulation (EU) 2015/207 with regard to changes to the models for submission of the information on a major project, for the joint action plan, for the implementation reports for the Investment for growth and jobs goal and for the European territorial cooperation goal and correcting that Regulation with regard to data for the purpose of the performance review and performance framework, 32019R0256, February 14, 2019
- Commission Implementing Regulation (EU) 2021/436of 3 March 2021amending Implementing Regulation (EU) 2015/207 as regards changes to the model for the implementation reports for the Investment for growth and jobs goal, 32021R0436, March 12, 2021
(a) General description and assessment of the changes in the development needs, including a description of changes in the development needs identified by new relevant country-specific recommendations adopted in accordance with Articles 121(2) and 148(4) of the Treaty. (b) Other elements, where relevant.
type: N = Number, D = Date, S = String, C = Checkbox, P = Percentage input: M = Manual, S = Selection, G = Generated by system maxlength = Maximum number of characters including spaces
(a) A description and assessment of the progress made in achieving the national Europe 2020 targets For EAFRD, the description and assessment shall be made towards the targets set by Union priority, as the contribution to Europe 2020 strategy is structured around the six Union priorities (b) A description and assessment, with reference to the milestones set out in the performance framework, and to the support used for climate change objectives, where appropriate, of how the ESI Funds have contributed to delivering on the thematic objectives and of the progress made in achieving the expected main results for each of the thematic objectives as set out in the Partnership Agreement, including where appropriate, a description of the contribution of the ESI Funds in achieving economic, social and territorial cohesion, with reference to the milestones set out in the performance framework for each programme. (c) A description of the contribution of the ESI Funds to relevant country-specific recommendations. (d) Where applicable, a description of how changes in the development needs have been addressed by the ESI Funds. (e) For the 2019 report only: a summary analysis of the data in Table 2 including an assessment of the reasons for the failure to achieve the milestones and of the measures that will be taken to address them. (f) Other elements, where relevant.
| Fund | |||
|---|---|---|---|
| ERDF | |||
| Cohesion Fund | |||
| ESF | |||
| EAFRD | |||
| EMFF | |||
| TOTAL |
| Programme | Priority | Fund | Category | Thematic | Achievement of milestones (yes/no) | Union support |
|---|---|---|---|---|---|---|
| Applicable general ex ante conditionalities which were completely unfulfilled or partially fulfilled | Criteria not fulfilled | Action taken | Deadline (date) | Bodies responsible for fulfilment | Action completed by the deadline (Y/N) | Criteria fulfilled (Y/N) | Expected date for full implementation of remaining actions, if applicable | Commentary (for each action) |
|---|---|---|---|---|---|---|---|---|
| Action 1 | ||||||||
| Action 2 |
| Applicable thematic ex ante conditionalities which were completely unfulfilled or partially fulfilled | Criteria not fulfilled | Action taken | Deadline (date) | Bodies responsible for fulfilment | Action completed by the deadline (Y/N) | Criteria fulfilled (Y/N) | Expected date for full implementation of remaining actions, if applicable | Commentary (for each action) |
|---|---|---|---|---|---|---|---|---|
| Action 1 | ||||||||
| Action 2 |
(a) An assessment of the implementation of the coordination mechanisms laid down in the Partnership Agreement and, if applicable, of any problems encountered in their implementation. (b) Where applicable, a description of adjusted and new coordination mechanisms. (c) Other elements, where relevant.
(a) General commentary and assessment. <type='S' maxlength=14000 input='M'> (b) In relation to Article 15(2)(a)(i) of Regulation (EU) No 1303/2013 — Overview of implementation of Community-led local development. <type='S' maxlength=7000 input='M'> (c) In relation to Article 15(2)(a)(i) of Regulation (EU) No 1303/2013 — Overview of implementation of integrated territorial investments, where appropriate. <type='S' maxlength=7000 input='M'> (ca) In relation to Article 15(2)(a)(i) of Regulation (EU) No 1303/2013 - Overview of implementation of integrated actions for sustainable urban development. <type='S' maxlength=7000 input='M'> (d) In relation to Article 15(2)(a)(ii) of Regulation (EU) No 1303/2013, where appropriate, overview of implementation of macro-regional strategies and sea basin strategies. <type='S' maxlength=7000 input='M'> (e) In relation to Article 15(2)(a)(iii) of Regulation (EU) No 1303/2013, where appropriate, overview of the implementation of the integrated approach to address needs of geographical area most affected by poverty or of target groups at highest risk of discrimination or social exclusion. A description of the actions taken to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of discrimination or social exclusion. A description of the results achieved in addressing the needs of these geographical areas/target groups.
<type='S' maxlength=7000 input='M'> (f) In relation to Article 15(2)(a)(iv) of Regulation (EU) No 1303/2013, where appropriate, overview of implementation to address demographic challenges of areas which suffer from severe and permanent natural or demographic handicaps. <type='S' maxlength=7000 input='M'>
(a) A description and assessment of the role of the selected partners in the preparation of the progress report, with reference to the Partnership Agreement. (b) A description and assessment of the involvement of the selected partners in the implementation of programmes, including participation in the monitoring committees of the programmes. (c) Other elements, where relevant.
(a) A summary of the actions taken in relation to the application of horizontal principles to ensure the promotion and monitoring of these principles in the different types of programme, with reference to the content of the Partnership Agreement: (1) gender equality, non-discrimination, accessibility for persons with disabilities; (2) sustainable development (environmental protection, resources efficiency, climate change mitigation and adaptation, biodiversity and risk prevention).
(b) A summary of arrangements implemented to ensure mainstreaming of horizontal policy objectives, with reference to the content of the Partnership Agreement. (c) Other elements, where relevant.
(a) A general description of the implementation of the YEI, including how the YEI has contributed to the implementation of the Youth Guarantee and also including concrete examples of interventions supported in the framework of YEI. (b) A description of any problems encountered in the implementation of the YEI and measures taken to overcome these problems. (c) An assessment of the implementation of the YEI with regard to the objectives and targets set and to the contribution to implement the Youth Guarantee.
(a) A description of the main findings of the evaluation referred to in Article 19(6) of Regulation (EU) 1304/2013 assessing the effectiveness, efficiency and impact of the joint support from the ESF and the specific allocation to the YEI, including for implementing the Youth Guarantee. (b) A description and assessment of the quality of employment offers received by YEI participants, including the disadvantaged, those from marginalised communities and those leaving education without qualifications. (c) A description and assessment of progress of YEI participants in continuing education, finding sustainable and decent jobs or moving into apprenticeship or quality traineeship.
| Project title | |
| CCI |
| A.1.1 | ||
| A.1.2 | ||
| A.1.3 | ||
| A.1.4 | ||
| A.1.5 | ||
| A.1.6 |
| A.2.1 | ||
| A.2.2 | ||
| A.2.3 | ||
| A.2.4 | ||
| A.2.5 | ||
| A.2.6 |
| Yes | □ | No | □ |
A.3.3.1 Value in million EUR <type='N' input='M'> A.3.3.2 Year <type='N' input='M'>
A.3.4.1 Number of persons employed <type='N' input='M'> A.3.4.2 Year <type='N' input='M'>
| Yes | □ | No | □ |
| CCI of OP | Priority axis of OP |
|---|---|
| Yes | □ | No | □ |
| Code | Amount | Percentage | |
|---|---|---|---|
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
(i) covered under Article 3(1)(a) of Regulation (EU) No 1301/2013 of the European Parliament and of the Council Regulation (EU) No 1301/2013 of the European Parliament and of the Council 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (OJ L 347, 20.12.2013, p. 289 ).<type='C' input='M'> Yes □ No □ If yes, please, explain how it contributes to creating and safeguarding jobs (notably for young people) < type='S' maxlength='1750' input='M'> (ii) covered under Article 3(1)(b) of Regulation (EU) No 1301/2013? <type='C' input='M'> Yes □ No □ If yes, please, explain how it contributes to the investment priorities set out in Article 5(1) and (4) Regulation (EU) No 1301/2013, and, if that investment involves cooperation between large enterprises and SMEs, how it contributes to investment priorities in Article 5(2) of that Regulation. < type='S' maxlength='1750' input='M'>
(1) Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure ineligible under applicable EU and national rules, (iii) other expenditure not presented for co-financing. NB: The starting date for eligibility of expenditure is the date of submission of the operational programme to the Commission or 1 January 2014 , whichever is the earlierUnless project specific rules must apply e.g. state aid. (2) Contingencies should not exceed 10 % of total cost net of contingencies. These contingencies may be included in the total eligible costs used to calculate the planned contribution of the funds. (3) A price adjustment may be included, where relevant, to cover expected inflation where the eligible cost values are in constant prices. (4) Recoverable VAT is ineligible. Where VAT is considered eligible, please give reasons. (5) Total cost must include all costs incurred for the project, from planning to supervision and must include VAT regardless of whether it is recoverable or not. (6) The purchase of land not built on and land built on in the amount exceeding 10 % of the total eligible expenditure for the operation concerned in accordance with Article 69(3)(b) of Regulation (EU) No 1303/2013. In exceptional and duly justified cases, a higher percentage may be permitted for operations concerning environmental conservation. (7) Total eligible cost before taking into account of the requirements set out in Article 61 of Regulation (EU) No 1303/2013.
| EUR | Percentage of total eligible costs | ||||
|---|---|---|---|---|---|
| 1 | Planning/design fees | ||||
| 2 | Land purchase | ||||
| 3 | Building and construction | ||||
| 4 | Plant and machinery or equipment | ||||
| 5 | Contingencies ( | ||||
| 6 | Price adjustment (if applicable) ( | ||||
| 7 | Publicity | ||||
| 8 | Supervision during construction implementation | ||||
| 9 | Technical assistance | ||||
| 10 | |||||
| 11 | (VAT ( | ||||
| 12 |
| Yes | □ | No | □ |
| Amount of aid (EUR) in GGE | Total amount of eligible cost (EUR) | State aid number/registry number for block-exempted aid | ||
|---|---|---|---|---|
| Approved aid scheme or approved individual aid | ||||
| Aid falling under a block exemption regulation | ||||
| Aid in line with the SGEI decision | ||||
| Total aid granted | Not applicable | Not applicable | Not applicable |
| Method of calculation of the potential net revenue | Method used as chosen by the managing authority for the relevant sector, sub-sector or type of operation |
|---|---|
| Calculation of the discounted net revenue | |
| Flat rate method | |
| Decreased co-financing rate method |
| Value | ||
|---|---|---|
| 1. | ||
| 2. | Pro-rata application of discounted net revenue (%) (if applicable) = (E.1.2.9) | |
| 3. |
| Value | ||
|---|---|---|
| 1. | ||
| 2. | Net revenue flat rate as defined in Annex V to Regulation (EU) No 1303/2013 or delegated acts or established on the basis of Article 61(3)(aa) (FR) (%) | |
| 3. |
(i) methodology for projections; (ii) assumptions and baselines (e.g. traffic in the past, future assumed traffic without the project); (iii) projections for selected options, if applicable; (iv) supply side aspects including the analysis of existing supply and expected (infrastructure) developments; (v) network effect (if any).
(i) The total investment cost and operating costs for options considered; (ii) Options for scale (against technical, operational, economic, environmental and social criteria) and options for location of the proposed infrastructure; (iii) Technological options — per component and per system; (iv) Risks involved for each alternative, including risks related to climate change impacts and weather extremes; (v) Economic indicators for options considered, if applicable If the output and externalities are different in different options (assuming all options share the same objective) e.g. solid waste projects, it is recommended to undertake a simplified CBA for all main options to select the best alternative and economic parameters of a project, such as EPNV should be the key factor in the selection. (vi) Summary table containing all pros and cons for all options considered.
| Key dimension of Feasibility Studies (or Business Plan if productive investment) | Reference (supporting documents and chapter/section/page where the specific information and details can be found) |
|---|---|
| Demand analysis | |
| Option analysis | |
| Institutional | |
| Technical | |
| Environmental, Climate change adaptation and mitigation and disaster resilience (where applicable) | |
| Other aspects |
| Main elements and parameters | Value | |||
|---|---|---|---|---|
| 1 | Reference period (years) | |||
| 2 | Financial discount rate (%) | |||
| Main elements and parameters | Value Not discounted | Value Discounted (Net Present Value) | ||
| 3 | Total investment cost excluding contingencies | |||
| 4 | Residual value | |||
| 5 | Revenues | |||
| 6 | Operating and replacement costs | |||
| 7 | Net revenue = revenues – operating and replacement costs + residual value = (5) – (6) + (4) | |||
| 8 | Total investment cost – net revenue = (3) – (7) | |||
| 9 | Pro-rata application of discounted net revenue (%) = (8)/(3) | |||
| Reference to CBA document (chapter/section /page) | |||||
|---|---|---|---|---|---|
| FRR(C) | FRR(K) | ||||
| FNPV(C) | FNPV(K) | ||||
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Benefit | Unit value (where applicable) | % of total benefits | |
|---|---|---|---|
| … | … | … | … |
| Cost | Unit value (where applicable) | % of total costs | |
| … | … | … | … |
| Main parameters and indicators | Values | Reference to CBA document (chapter/section/page) |
|---|---|---|
| Number of jobs directly created: | ||
|---|---|---|
| During implementation phase | ||
| During operational phase | ||
| Number of jobs indirectly created: | ||
| During operational phase | ||
| Variable tested | Financial Net Present Value (FNPV(K)) variation (%) | Financial Net Present Value (FNPV(C)) variation (%) | Economic Net Present Value variation (ENPV) (%) |
|---|---|---|---|
| Yes | □ | No | □ |
| Yes | □ | No | □ |
If the reply is "No", please provide a short explanation: < type='S' maxlength='1750' input='M'> If the reply is "Yes", please provide the non-technical summary Prepared pursuant to Article 5 and Annex I to Directive 2001/42/EC. < type='S' maxlength='1750' input='M'>
Annex I to the EIA Directive (go to question F.3.3) Annex II to the EIA Directive (go to question F.3.4) Neither of the two Annexes (go to question F.4) — please explain below < type='S' maxlength='1750' input='M'>
(a) The non-technical summary of the EIA Report Prepared pursuant to Article 5 and Annex IV to Directive 2011/92/EU. (b) Information on consultations with environmental authorities, the public and if applicable, consultations with other Member States, carried out in accordance with Articles 6 and 7 of the EIA Directive. (c) The decision of the competent authority issued in accordance with Articles 8 and 9 of the EIA Directive In the cases where the EIA procedure has been completed with a legally binding decision, pending the issuing of development consent in accordance with Articles 8 and 9 of Directive 2011/92/EU, the availability of a written commitment by the Member States for timely action to ensure that the development consent would be issued at latest before the start of works.
| Yes | □ | No | □ |
If the reply is "Yes", please include the necessary documents listed under point F.3.3 If the reply is "No", please include the following information: (a) The determination required in Article 4(4) of the EIA Directive (known as "screening decision"). (b) The thresholds, criteria or case by case examination carried out to reach the conclusion that an EIA was not required (this information is not needed, if it is already included in the decision mentioned under point (a) above). (c) An explanation of the reasons why the project has no significant environmental effects, taking into account the relevant selection criteria listed in Annex III to the EIA Directive (this information is not needed, if it is already included in the decision mentioned under point (a) above). < type='S' maxlength='1750' input='M'>
| Yes* | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
(1) the decision of the competent authority and the appropriate assessment carried out according to Article 6(3) of the Habitats Directive; (2) if the competent authority has determined that the project has significant negative effects on one or more sites included or intended to be included in the Natura 2000 network, please provide: (a) a copy of the standard notification form "Information to the European Commission according to Article 6(4) of the Habitats Directive" Revised version adopted by the Habitats Committee on 26.4.2012 . http://ec.europa.eu/environment/nature/natura2000/management/guidance_en.htm#art6(b) an opinion of the Commission under Article 6(4) of the Habitats Directive in case of projects having significant impacts on the priority habitats and/or species and justified by imperative reasons of overriding public interest other than human health and public safety or beneficial consequences of primary importance for the environment.
| Yes | □ | No | □ |
(1) Please fill-in Appendix 3 to the Application Form (table concerning compliance with the UWWT Directive). (2) Please explain how the project is consistent with the plan or programme associated with the implementation of the UWWT Directive.
| Yes | □ | No | □ |
| % |
| Source of financing total investment cost (€) | Of which (for Information) | |||||
|---|---|---|---|---|---|---|
| Union support | National public (or equivalent) | National private | Other sources (specify) | EIB/EIF loans: | ||
| (a) = (b) + (c) + (d) + (e) | (b) | (c) | (d) | (e) | (f) | |
| (in EUR) | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Total eligible expenditure |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Priority axis of OP1 | |||||||||||
| Priority axis of OP1 | |||||||||||
| Priority axis of OP2 | |||||||||||
| Priority axis of OP2 |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
(a) accelerate implementation of the project? <type='C' input='M'> Yes □ No □ If yes, please specify how and to what extent it will accelerate implementation. If no, please explain < type='S' maxlength='1750' input='M'> (b) be essential to implementation of the project? <type='C' input='M'> Yes □ No □ If yes, please specify how much it will contribute to implementation. If no, please justify the need for Union support <type='S' maxlength='1750' input='M'>
| OP (CCI) | Priority axis | Name of indicator | Measurement unit | Target value for the major project | Target year |
|---|---|---|---|---|---|
| Contract name | Contract type (works/supplies/services) | Value (actual or expected) | Body responsible for the contract | Date of publishing tender (actual or planned) | Date of completing evaluation of tenders (actual or planned) | Date of signature of contract (actual or planned) | Ref. (Official Journal of the EU etc.) if relevant |
|---|---|---|---|---|---|---|---|
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Yes | □ | No | □ |
| Name | |
| Signature (Electronically signed via SFC2014) | |
| Organisation (Managing Authority(-ies) | |
| Date |
assess whether the major project is worth co-financing (from an economic point of view);assess whether the major project needs co-financing (from a financial point of view).
carried out as soon as possible in the project preparation phase, usually at the end of the preliminary design stage of the project; viewed as an element of a major project application to be taken into consideration in conjunction with other documents prepared for major projects including those containing other information referred to in Article 101 (1) of Regulation (EU) No 1303/2013.
CBA must be performed against predetermined policy objectives; CBA requires to define the relevant social context and perspective (local, regional, national, transboundary, global); CBA requires a common measurement unit (usually monetary); CBA requires a comparison of a scenario of the new investment with a scenario without the new investment (incremental analysis Where a major project consists of a new asset, the revenues and operating costs (or the benefits and costs in the economic analysis) shall be those of the new investment. CBA requires to state a reference period relevant for the project; CBA requires consideration of residual values of investment; CBA requires a risk assessment to deal with uncertainty.
(1) Presentation of the context; (2) Definition of objectives; (3) Identification of the project; (4) Results of feasibility studies with demand and option analysis; (5) Financial analysis; (6) Economic analysis; (7) Risk assessment.
(1) the socio-economic conditions of the country/region that are relevant for the project; (2) the policy and institutional aspects, including existing economic policies and development plans with their policy objectives; (3) the current infrastructure endowment and service provision; (4) the perception and expectations of the population with relation to the service to be provided.
(1) the project needs to be clearly identified as a self-sufficient unit of analysis, that is, technical lots, administrative or financial phases that cannot be regarded as being operational in themselves, shall be analysed within the CBA together with other phases comprising a major project. (2) the impact area, final beneficiaries The population that benefits directly from the project. (3) the body responsible for implementation is identified and its technical, financial and institutional capacities analysed.
(1) Feasibility analysis identifies the potential constraints and related solutions with respect to technical, economic, environmental and climate change mitigation and adaptation, regulatory and institutional aspects. A project is feasible when its design satisfies the technical, legal, financial and other constraints relevant to the nation, region or specific site. Several project options may be feasible.A summary of results of feasibility studies must be presented in the CBA. CBA must be consistent with the information presented in feasibility studies. (2) Demand analysis identifies and quantifies the social need for an investment and considers as a minimum:the current demand, by the use of models and actual data; the forecast demand, from macroeconomic and sector forecasts and elasticity estimates of demand to relevant prices, income, and other core determinants; supply side aspects including the analysis of existing supply and expected (infrastructure) developments; network effect (if any).
(3) Option analysis is performed to assess and compare different alternative options which are found generally feasible to meet the existing and future demand for the project and to find the best solution. Options should be compared against different criteria, including for example technical, institutional, economic, environmental and climate change aspects.The option analysis should be carried out in two steps; the first step looks at basic strategic options (i.e. type of infrastructure and location for the project) and the second step at specific solutions at the technological level. If the project is implemented as a Public Private Partnership this second step of the analysis should focus on the range of output specifications that may or may not be included in the output specifications of the Public Private Partnership project. The first step is usually based on (mainly qualitative) multi-criteria analyses while the second step normally uses mainly quantitative methods. Key aspects of selecting the best option: to properly justify the solution sought, evidence is provided that the selected option is the optimal one of the various options considered during the technical feasibility study; if different alternatives have the same, unique objective and the same or very similar externalities, it is recommended that the selection should be based on the least cost solution per unit of output produced taking into account the long term operating and maintenance costs associated with the option; if the output and externalities are different in different options (assuming all share the same objective), the Member State is encouraged to undertake a simplified CBA for all main options to select the best option by determining which option is more favourable from a socio-economic point of view and the selection should be based on economic parameters of a project, including its Economic Net Present Value (ENPV). The simplified CBA shall be carried out based on approximate estimates of key financial and economic data, including demand, investment cost and operating costs, revenues, direct benefits and externalities, where relevant.
(a) assessment of the financial profitability of the investment and of national capital; (b) determining the appropriate (maximum) contribution from the Funds; (c) checking the financial viability (sustainability) of the project.
(1) investment costs, including fixed investments, non-fixed investments including start-up costs, and, where appropriate, changes in working capital; (2) replacement costs as defined in Article 17 (a) of Commission Delegated Regulation (EU) No 480/2014; (3) operating costs as defined in Article 17 (b) and (c) of Commission Delegated Regulation (EU) No 480/2014; (4) revenues as defined in Article 16 of Commission Delegated Regulation (EU) No 480/2014; (5) source of funding including equity capital of the investor (either public or private), capital from loans (in this case loan repayment and interests are a project outflow in sustainability analysis) and any additional financial resources such as grants.
(1) tariffs should aim as far as possible to recover the capital cost, the operating and maintenance cost, including environmental and resource costs; (2) the tariff structure maximises the project's revenues before public subsidies, while taking affordability into account.
(1) not jeopardize the financial sustainability of the project; (2) as a general rule, be seen as temporary restrictions and maintained only as long as the issue of affordability of users exists.
the financial resources — net of EU support — invested in the project are treated as outflows disregarding investment costs; capital contributions are considered at the moment they are actually paid out for the project or reimbursed (in the case of loans); interest payments are included in the table for the analysis of the return on capital (FNPV(K)); operating subsidies are not included in the table for the analysis of the return on capital (FNPV(K)).
(1) financial sustainability of the project is verified by checking that the cumulated (undiscounted) net cash flow is positive (or zero) on an annual basis and over the entire reference period considered; (2) the net cash flows to be considered for this purpose should: take into account investment costs, all (national and EU) financial resources and cash revenues and operating and replacement costs at the moment they are paid, repayments of entity's financial obligations as well as capital contributions, interests and direct taxes; exclude VAT unless VAT is not recoverable; not take into account the residual value unless the asset is actually liquidated in the last year of analysis considered;
(3) in the case of an operation not subject to the requirements set out in Article 61 of Regulation (EU) No 1303/2013, or whenever negative cash-flows are projected in the future, it must be indicated how costs will be covered with a clear long-term commitment of the beneficiary/operator to provide adequate funding from other sources to ensure the sustainability of the project; (4) if projects fall within a pre-existing infrastructure, such as capacity extension projects, the overall financial sustainability of the system operator in the "with-project scenario" (more than the capacity of the single extended segment) must be checked and a sustainability analysis at a system operator level must be performed and results must be taken into account in the risk assessment.
(1) The financial discount rate may be increased above the standard rate set out in Section III (Method for calculation of the discounted net revenue of operations generating net revenue after completion) of the Commission Delegated Regulation to reflect a higher opportunity cost of capital to the private investor. This higher opportunity cost should be justified by the beneficiary on a case-by-case basis, providing evidence, where possible, of the private partner's past returns on similar projects, or other relevant factual evidence. (2) In case of PPP schemes where the owner of the infrastructure is different from the operator a consolidated financial analysis, covering both the owner and operator, must be carried out. (3) Unless private partner is chosen in a fair, transparent and open competitive procedure assuring the best "value for money" for public partner Conditions should be specified in the national guidance document on PPP. If private partner has been already selected; otherwise it should be described how this aspect will be assured.
1. Fiscal corrections to exclude indirect taxes (e.g. VAT, excise duties), subsidies and pure transfer payments granted by a public entity (e.g. payments from national healthcare systems) from the economic analysis. Where indirect taxes/subsidies are intended to correct for externalities, these shall be included in the economic analysis, if considered to adequately reflect the social marginal value of the related externalities and provided that there is no double-counting with other economic costs/benefits. 2. Conversion of market to accounting (shadow) prices by applying conversion factors to financial prices to correct for market distortions. If conversion factors are not available from a national planning office and in the absence of significant market distortion for simplification the conversion factor can be set at one (CF=1). Conversion factors may be higher (or lower) than unity when accounting prices are greater (or smaller) than market prices. 3. Monetisation of non-market impacts (corrections for externalities): externalities shall be estimated and valued, as appropriate, using stated or revealed preference method (e.g. hedonic pricing) or other methods. Economic analysis shall consider direct effects only in order to avoid double-counting while generally shadow pricing and monetisation of externalities account for indirect effects.Financial revenues in the form of user fees, charges and tariffs shall be excluded from the economic analysis, and replaced with estimation of the direct effects on users, either through "willingness to pay" or accounting prices. User fees, charges and tariffs especially in sectors not exposed to market competition, in regulated sectors or strongly influenced by political considerations should not be used as a proxy for "willingness to pay" of user.4. Discounting of the estimated costs and benefits: once the stream of economic costs and benefits is estimated, the standard discounted cash flow methodology shall be applied using a social discount rate (SDR). On the basis of Social Rate of Time Preference (SRTP) the following benchmarks for social discount rate are estimated: 4,95 % for Cohesion Member States and 2,77 % for other Member States. For simplification as a general rule a social discount rate of 5 % shall be used as a benchmark in Cohesion Member States (Bulgaria, Croatia, Cyprus, Czech Republic, Estonia, Greece, Hungary, Latvia, Lithuania, Malta, Poland, Portugal, Romania, Slovakia, Slovenia) and3 % in other Member States (Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, Luxembourg, Netherlands, Spain, Sweden, United Kingdom).Member States may establish a benchmark for the social discount rate which is different from 5 % or 3 %, on the condition that they: (1) provide justification for this reference on the basis of economic growth forecast and other parameters determining the SDR under the SRTP approach; and (2) ensure its consistent application across similar projects in the same country, region or sector.
Information on the different benchmark shall be made available to beneficiaries and the Commission at the start of the operational programme.
(1) Economic Net Present Value (ENPV) is the main reference indicator for project appraisal. It is defined as the difference between the discounted total social benefits and costs.(2) For a major project to be acceptable from an economic standpoint the project's economic net present value should be positive (ENPV>0) demonstrating that the society in a given region or country gains from the project because the project's benefits exceed its costs and therefore, the project should be implemented.(3) Economic rate of return (ERR) is the internal rate of return calculated using the economic values and expressing the socio-economic profitability of a project.(4) Economic rate of return should be greater than the social discount rate (ERR>SDR) to justify EU support to a major project.(5) Benefit/Cost ratio (B/C) is defined as the net present value of project benefits divided by the net present value of project costs.(6) Benefit/Cost ratio should be greater than one (B/C>1) to justify EU support to a major project.
| Sector/Subsector | Economic benefits |
|---|---|
| Water supply and sanitation |
|
| Waste management |
|
| Energy |
|
| Roads, Railways, Public Transport |
|
| Airports, Seaports, Intermodal |
|
| Research & Innovation |
|
| Broadband |
|
the project produces only one project output which is homogenous and easily measurable; this output is a crucial supply, entailing that action to secure it is essential; the aim of the major project is to achieve the output at minimum cost; there are no significant externalities; there is a wide evidence of appropriate benchmarks to verify that the chosen technology meets the minimum required cost performance criteria.
(1) Sensitivity analysis , which determines the "critical" variables or parameters of the model i.e. those whose variations, positive or negative, have the greatest impact on the project's performance indicators, shall take the following aspects into consideration:the critical variables are the ones whose 1 % variation results in more than 1 % variation of the NPV; the analysis is carried out by varying one element at a time and determining the effect of that change on the NPV; the switching values are defined as the percentage change the critical variable should assume to make the NPV equal to zero;scenario analysis allowing the study of the combined impact of determined sets of critical values and in particular, the combination of optimistic and pessimistic values of a group of variables to build different scenarios, which may hold under certain hypotheses.
(2) Qualitative risk analysis including risk prevention and mitigation, which shall include the following elements:a list of risks to which the project is exposed; a risk matrix showing for each identified risk: the possible causes of failure, the link with the sensitivity analysis, where applicable, the negative effects generated on the project, the ranked (e.g. very unlikely, unlikely, about as likely as not, likely, very likely) levels of probability of occurrence and of the severity of impact, the risk level (i.e. combination of probability and impact).
identification of prevention and mitigation measures, including the entity in charge of preventing and mitigating the main risks, standard procedures, where appropriate and taking into account best practices, where possible, to be applied to reduce risk exposure, where considered necessary. interpretation of risk matrix including an assessment of the residual risks after the application of prevention and mitigation measures; In addition the risk assessment may, where appropriate (depending on project size, data availability), and should, where the residual risk exposure is still significant, include the probabilistic risk analysis, which involves the following steps: (1) Probability distributions for critical variables informing about the likelihood of occurring a given percentage change in the critical variables. Computing the probability distribution of critical variables is necessary to carry out a quantitative risk analysis.(2) Quantitative risk analysis based on Montecarlo simulation, providing probability distributions and statistical indicators for expected result, STD, etc. of project financial and economic performance indicators.
The main risks per sector to be taken into account in the risk assessment are set out in Table 2.In order to assist the project promoters in preparation of qualitative risk analysis in line with this Regulation, Member States are encouraged (if they consider this appropriate and/or feasible) to develop national guidelines on valuation of certain standard project risks, and list of mitigation and prevention measures across sectors. Table 2 Sector/Subsector Specific risks Water supply and sanitation Demand risks: (i) Water consumption lower than predicted (ii) Connection rate to public sewage system slower than predicted
Design risks: (iii) Inadequate surveys and investigation e.g. inaccurate hydrological predictions (iv) Inadequate design cost estimates
Land acquisition risks: (v) Procedural delays (vi) Land cost higher than predicted
Administrative and procurement risks: (vii) Procedural delays (viii) building or other permits (ix) utility approval (x) Legal proceedings
Construction risks: (xi) Project cost overruns and delays in construction (xii) Contractor related (bankruptcy, lack of resources)
Operational risks: (xiii) Reliability of identified water sources (quantity/quality) (xiv) Maintenance and repair costs higher than predicted, accumulation of technical breakdowns
Financial risks: (xv) Tariff increases slower than predicted (xvi) Tariff collection lower than predicted
Regulatory risks (xvii) unexpected political or regulatory factors affecting the water price
Other risks: (xviii) Public opposition
Waste management Demand risks: (i) Waste generation lower than predicted (ii) Waste flow control/delivery insufficient
Design risks: (iii) Inadequate surveys and investigation (iv) Choice of unsuitable technology (v) Inadequate design cost estimates
Land acquisition risks: (vi) Procedural delays (vii) Land cost higher than predicted
Administrative and procurement risks: (viii) Procedural delays (ix) Building or other permits (x) Utility approvals
Construction risks: (xi) Project cost overruns and delays in construction (xii) Contractor related (bankruptcy, lack of resources)
Operational risks: (xiii) Waste composition other than predicted or having unexpectedly large variations (xiv) Maintenance and repair costs higher than predicted, accumulation of technical breakdowns (xv) Process outputs fail to meet quality targets (xvi) Failure to meet limits of emissions produced by the facility (to air and/or water)
Financial risks: (xvii) Tariff increases slower than predicted (xviii) Tariff collection lower than predicted
Regulatory risks: (xix) Changes of environmental requirements, economic and regulatory instruments (i.e. introduction of landfill taxes, bans on landfilling)
Other risks: (xx) Public opposition
Energy Demand risks: (i) Demand shortfalls (ii) Evolution of prices of different competing fuels (iii) Inadequate analysis of climatic conditions affecting the energy demand for heating and/or cooling
Design risks: (iv) Inadequate design cost estimates (v) Inadequate site surveys and investigation (vi) Innovation in energy production/transmission or energy storage technology making the one in the project obsolete
Land acquisition risks (vii) Land costs higher than predicted (viii) Higher costs for the acquisition of rights of way (ix) Procedural delays
Administrative and procurement risks: (x) Procedural delays
Construction risks: (xi) Project cost overruns and delays in construction (xii) Flooding, landslides, etc. (xiii) Accidents
Operational risks: (xiv) Maintenance and repair costs higher than predicted, accumulation of technical breakdowns, for example those caused by climate change impacts (xv) Long out-of-service time for accident or external causes
Financial risks: (xvi) Changes in the tariff system and/or in the system of incentives (xvii) Inadequate estimate of energy price trends
Regulatory risks: (xviii) Changes of environmental requirements, economic instruments (i.e. RES support schemes, EU ETS design)
Other risks: (xix) Public opposition
Roads, Railways, Public Transport, Airports, Seaports, Intermodal Demand risks: (i) Traffic forecasts different than predicted
Design risks: (ii) Inadequate site surveys and investigation (iii) Inadequate design cost estimates
Administrative and procurement risks: (iv) Procedural delays (v) Building permits (vi) Utility approvals
Land acquisition risks: (vii) Land costs higher than predicted (viii) Procedural delays
Construction risks: (ix) Project cost overruns (x) Flooding, landslides, etc. (xi) Archaeological findings (xii) Contractor related (bankruptcy, lack of resources)
Operational risks: (xiii) Operation and maintenance costs higher than expected
Financial risks: (xiv) Tolls collection lower than expected
Regulatory risks: (xv) Changes in environmental requirements
Other risks: (xvi) Public opposition
RDI Demand risks: (i) Development of relevant industry (demand for research results and demand for private contracted research) (ii) Evolutions on labour market (demand for university graduates and impact on demand for education services in the area) (iii) Interest of the general public different than predicted
Design risks: (iv) Inadequate design cost estimates (v) Inadequate site selection or delays in completing the project design (vi) Invention of a new RDI technology making the infrastructure's technology obsolete (vii) Lack of well-established technical engineering expertise
Administrative and Procurement risks: (viii) Delays in obtaining building permits (ix) Unresolved property ownership rights (x) Delays in the acquisition of intellectual property rights or higher-than-expected costs for their acquisition (xi) Procedural delays to select the supplier and sign the procurement contract (xii) Supply bottlenecks
Construction risks: (xiii) Project delays and cost overruns during installation of scientific equipment (xiv) Lack of ready-made solutions to meet the needs arisen during the construction or operation of the infrastructure (xv) Delays in complementary works outside the project promoter's control
Operational risks: (xvi) Lack of academic staff/researchers (xvii) Unexpected complication connected with the installation of specialised equipment (xviii) Delays in making the equipment fully and reliably running (xix) Insufficient production of research results (xx) Unexpected environmental impacts/accidents
Financial risks: (xxi) Insufficient committed funding on a national/regional level during the operational phase (xxii) Inadequate estimate of financial revenues (xxiii) Failure to meet the demand from users (xxiv) Inadequate system for protection and exploitation of intellectual property (xxv) Loss of existing clients/users due to competition from other R+D centres
Broadband Context and regulatory risks: (i) Change of orientation of the strategic policy (ii) Change in excepted behaviour of future private investors (iii) Change in regulations in the retail market (iv) Unsuccessful State-aid application
Demand risks: (v) Lower than estimated service take-up from retail- and/or wholesale providers (vi) Low investments in "last mile" network by service providers
Design risks: (vii) Inadequate design cost estimates
Administrative and procurement risks: (viii) Delays in project procurement (ix) Risk of not obtaining required property rights
Operational and financial risks: (x) Increase in operational cost (xi) Insufficient committed funding on a national/regional level during the operational phase (xii) Loss of key personnel during project operation
| Title of the JAP | |
| Commission reference (CCI) |
| Code | Amount | Percentage of the total cost of the operation/per dimension | |
|---|---|---|---|
| Number | Code | Objective |
|---|---|---|
| JAP objective 1 | ||
| JAP objective 2 | ||
| … |
| OP | Priority axis | Fund | Investment priority | Specific objective of OP |
|---|---|---|---|---|
| (Type of) project | Synthetic description | JAP objective(s) to which it contributes | Planned starting date | Planned end date | Indicate ("Yes" or "No") whether the completion of this (type of) project is necessary for the start of other JAP (type of) projects and if so, indicate for which (type of) projects. |
|---|---|---|---|---|---|
| (Type of) Project 1 | |||||
| (Type of) Project 2 | |||||
| (Type of) Project 3 |
| (Type of) project | Indicator | OP | Priority axis | Fund | Category of region | Type | Used for financial management of the JAP | Baseline | Milestone (if any) | Milestone Year | Target | Target Year | Measurement Unit | Source of data |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (Type of) Project 1 | the JAP indicator | Y or N | ||||||||||||
| (Type of) Project 2 | ||||||||||||||
| (Type of) Project 3 |
| External factor | Possible impact on JAP | Mitigating measure(s) foreseen |
|---|---|---|
| OP | Priority axis | Fund | Category of region | Milestone (if any) | Target | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (a) | (b) | (c) = (a) × (b) | (d) | (e) = (c) + (d) | (f) = (e) * exchange rate | ||||||
| OP | Priority axis | Fund | Category of region | Baseline | Milestone (if any) | Target | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (a) | (b) | (c) = (a) × (b) | (d) | (e) = (c) + (d) | (f) = (e) * exchange rate | |||||||
| Year 1 | Year 2 | Year … | Total: | |
|---|---|---|---|---|
| (Type of) Project 1 | ||||
| (Type of) Project 2 | ||||
| (Type of) Project 3 | ||||
| Total: |
| OP | Priority axis | Fund | Category of region | |||||
|---|---|---|---|---|---|---|---|---|
| (Type of) Project 2 | ||||||||
| (Type of) Project 3 | ||||||||
| Total |
| CCI | <type="S" maxlength = 15 input="S"> |
| Title | <type="S" maxlength = 255 input="G"> |
| Version | <type="N" input="G"> |
| Reporting year | <type="N" input="G"> |
| Date of approval of the report by the monitoring committee | <type="D" input="M"> |
| ID | Priority axis | Key information on the implementation of the priority axis with reference to key developments, significant problems and steps taken to address these problems |
|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" maxlength = 1750 input="M"> |
| ANNUAL VALUE | |||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ID | Indicator | Measurement Unit | Baseline Value | Baseline Year | Target Value (2023) | 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | Observations (if necessary) | |||||||||||||||||||||||
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="N" or "S" input="G"> | <type="N" input="G"> | <type="N" or "S" input="G"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="S" maxlength = 875 input="M"> | ||||||||||||||||||||||
| m | w | t | m | w | t | m | w | t | m | w | t | m | w | T | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | |||||||
| ID | Indicator | Category of region | Common output indicator used as basis for target setting | Measurement Unit for baseline and target | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="N" or "S" input="G"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" input="G"> | <type="P" input="G"> | ||||||||||||||||
| Annual Value | |||||||||||||||||||||||||||||||||
| Total | M | W | M | W | M | W | W | M | M | W | M | W | M | W | M | W | M | W | M | W | M | W | Total | M | W | T | M | W | |||||
| Inactive participants engaged in job searching upon leaving | |||||||||||||||||||||||||||||||||
| Participants in education/training upon leaving | |||||||||||||||||||||||||||||||||
| Participants gaining a qualification upon leaving | |||||||||||||||||||||||||||||||||
| Participants in employment including self-employment, upon leaving | |||||||||||||||||||||||||||||||||
| Disadvantaged participants engaged in job searching, education/training, gaining a qualification, in employment, including self-employment, upon leaving | |||||||||||||||||||||||||||||||||
| Participants in employment including self-employment, six months after leaving | |||||||||||||||||||||||||||||||||
| Participants with an improved labour market situation six months after leaving | |||||||||||||||||||||||||||||||||
| Participants above 54 of age in employment, including self-employment, six months after leaving | |||||||||||||||||||||||||||||||||
| Disadvantaged participants in employment, including self-employment, six months after leaving | |||||||||||||||||||||||||||||||||
| ID | Indicator | Measurement Unit target | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Cumulative value (calculated automatically) | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type=’N or "S" input="G"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" input="G"> | <type="P" input="G"> | ||||||||||||||||
| Annual Value | |||||||||||||||||||||||||||||||
| total | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | total | M | W | total | M | W | |||
| Unemployed participants who complete the YEI supported intervention | |||||||||||||||||||||||||||||||
| Unemployed participants who receive an offer of employment, continued education, apprenticeship or traineeship upon leaving | |||||||||||||||||||||||||||||||
| Unemployed participants who are in education/training, gain a qualification, or are in employment, including self-employment, upon leaving | |||||||||||||||||||||||||||||||
| Long-term unemployed participants who complete the YEI supported intervention | |||||||||||||||||||||||||||||||
| Long-term unemployed participants who receive an offer of employment, continued education, apprenticeship or traineeship upon leaving | |||||||||||||||||||||||||||||||
| Long-term unemployed participants who are in education/training, gain a qualification, or are in employment, including self-employment, upon leaving | |||||||||||||||||||||||||||||||
| Inactive participants not in education or training who complete the YEI supported intervention | |||||||||||||||||||||||||||||||
| Inactive participants not in education or training who receive an offer of employment, continued education, apprenticeship or traineeship upon leaving | |||||||||||||||||||||||||||||||
| Inactive participants not in education or training who are in education/training, gain a qualification, or are in employment, including self-employment, upon leaving | |||||||||||||||||||||||||||||||
| Participants in continued education, training programmes leading to a qualification, an apprenticeship or a traineeship six months after leaving | |||||||||||||||||||||||||||||||
| Participants in employment six months after leaving | |||||||||||||||||||||||||||||||
| Participants in self-employment six months after leaving | |||||||||||||||||||||||||||||||
| Inactive participants engaged in job searching upon leaving | |||||||||||||||||||||||||||||||
| Participants in education/training upon leaving | |||||||||||||||||||||||||||||||
| Participants gaining a qualification upon leaving | |||||||||||||||||||||||||||||||
| Participants in employment, including self-employment upon leaving | |||||||||||||||||||||||||||||||
| Disadvantaged participants engaged in job searching, education/training, gaining a qualification, in employment, including self-employment, upon leaving | |||||||||||||||||||||||||||||||
| Participants in employment, including self-employment, six months after leaving | |||||||||||||||||||||||||||||||
| Participants with an improved labour market situation six months after leaving | |||||||||||||||||||||||||||||||
| Participants above 54 years of age in employment, including self-employment, six months after leaving | |||||||||||||||||||||||||||||||
| Disadvantaged participants in employment, including self-employment, six months after leaving | |||||||||||||||||||||||||||||||
| ID | Indicator | ESF/YEI | Category of region (where relevant) | Measurement Unit for indicator | Measurement unit for baseline and Target | Target Value (2023) | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Achievement ratio | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type=’N or "S" input="G"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | <type="N" or "S" input="M"> | ||||||||||||||||||||||||||||||||||||||
| a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | |||||||||||||||||||||||||||||||||||
| t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | |||||||||||||||||||
| ID | Indicator | Measurement unit | Fund | Category of region (where relevant) | Target value | 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | Observations (if necessary) | |||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="N" input="G"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="S" maxlength = 875 input="M"> | |||||||||||||||||||||||
| m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | |||||||
| Name of indicator | Number of enterprises supported by OP net of multiple support |
|---|---|
| Number of enterprises receiving support | <type="N" input="M"> |
| Number of enterprises receiving grants | <type="N" input="M"> |
| Number of enterprises receiving financial support other than grants | <type="N" input="M"> |
| Number of enterprises receiving non-financial support | <type="N" input="M"> |
| Number of new enterprises supported | <type="N" input="M"> |
| Indicator (name of indicator) | Category of region (where relevant) | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Cumulative value (calculated automatically) | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="N" input="G"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="G"> | <type="P" input="G"> | ||||||||||||||||
| Annual Value | |||||||||||||||||||||||||||||||
| Total | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | M | W | total | M | W | total | M | W | |||
| Unemployed(ESF) | |||||||||||||||||||||||||||||||
| Unemployed(YEI) | |||||||||||||||||||||||||||||||
| Long-term unemployed (ESF) | |||||||||||||||||||||||||||||||
| Long-term unemployed (YEI) | |||||||||||||||||||||||||||||||
| Inactive (ESF) | |||||||||||||||||||||||||||||||
| Inactive (YEI) | |||||||||||||||||||||||||||||||
| Inactive not in education or training (ESF) | |||||||||||||||||||||||||||||||
| Inactive not in education or training (YEI) | |||||||||||||||||||||||||||||||
| Employed including self-employed | |||||||||||||||||||||||||||||||
| Below 25 years of age (ESF) | |||||||||||||||||||||||||||||||
| Below 25 years of age (YEI) | |||||||||||||||||||||||||||||||
| Above 54 years of age | |||||||||||||||||||||||||||||||
| Above 54 years of age who are unemployed, including long-term unemployed, or inactive not in education or training | |||||||||||||||||||||||||||||||
| With primary (ISCED 1) or lower secondary education (ISCED 2) (ESF) | |||||||||||||||||||||||||||||||
| With primary (ISCED 1) or lower secondary education (ISCED 2) (YEI) | |||||||||||||||||||||||||||||||
| With upper secondary (ISCED 3) or post-secondary education (ISCED 4 (ESF) | |||||||||||||||||||||||||||||||
| With upper secondary (ISCED 3) or post-secondary education (ISCED 4 (YEI) | |||||||||||||||||||||||||||||||
| With tertiary education (ISCED 5 to 8) (ESF) | |||||||||||||||||||||||||||||||
| With tertiary education (ISCED 5 to 8) (YEI) | |||||||||||||||||||||||||||||||
| Migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma) (ESF) | |||||||||||||||||||||||||||||||
| Migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma) (YEI) | |||||||||||||||||||||||||||||||
| Participants with disabilities (ESF) | |||||||||||||||||||||||||||||||
| Participants with disabilities (YEI) | |||||||||||||||||||||||||||||||
| Other disadvantaged (ESF) | |||||||||||||||||||||||||||||||
| Other disadvantaged (YEI) | |||||||||||||||||||||||||||||||
| Homeless or affected by housing exclusion | |||||||||||||||||||||||||||||||
| Homeless or affected by housing exclusion (YEI) | |||||||||||||||||||||||||||||||
| From rural areas | |||||||||||||||||||||||||||||||
| From rural areas (YEI) | |||||||||||||||||||||||||||||||
| Number of projects fully or partially implemented by social partners or NGOs | |||||||||||||||||||||||||||||||
| Number of projects dedicated at sustainable participation and progress of women in employment | |||||||||||||||||||||||||||||||
| Number of projects targeting public administration or public services at national, regional or local level | |||||||||||||||||||||||||||||||
| Number of micro, small and medium-sized enterprise supported (including cooperative enterprises, enterprises of the social economy) | |||||||||||||||||||||||||||||||
| Grand total of participants | |||||||||||||||||||||||||||||||
| ID | Indicator (name of indicator) | Category of region (where relevant) | Measurement unit | Target value (2023) | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Cumulative value (calculated automatically) | Achievement ratio | ||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="N" input="G"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="G"> | <type="P" input="G"> | ||||||||||||||||||||||||||
| Annual Value | ||||||||||||||||||||||||||||||||||||||||||
| t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | W | total | m | w | total | m | w | ||||
| Value achieved | |||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Priority Axis | Indicator Type (Key implementation step, financial, output or, where appropriate result indicator) | ID | Indicator or key implementation step | Measurement unit, where appropriate | Fund | Category of region | Milestone for 2018 | Final target (2023) | 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | |||||||||||||||||||||||||||||||||||
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" input="G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | <type="S" or "N" or "P" input="M" or "G"> | |||||||||||||||||||||||||||||||||||
| c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | c | a | Observations (if necessary) | |||||||||||||||||||||||||||||||||
| m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | m | w | t | <type="S" maxlength = 875 input="M"> | |||||||||||||||||
| 1. | 2. | 3. | 4. | 5. | 6. |
|---|---|---|---|---|---|
| Use of cross-financing | Priority axis | The amount of EU support envisaged to be used for cross financing based on selected operations | used under cross financing based on eligible expenditure declared by the beneficiary to the managing authority (EUR) | ||
| Cross-financing: Costs eligible for support under the ERDF, but supported from the ESF | <type="S" input="S"> | <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| Cross-financing: Costs eligible for support under the ESF, but supported from the ERDF | <type="S" input="S"> | <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| Cross-financing: Costs eligible for support under the ERDF REACT-EU, but supported from the ESF REACT-EU | <type="S" input="S"> | <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| Cross-financing: Costs eligible for support under the ESF REACT-EU, but supported from the ERDF REACT-EU | <type="S" input="S"> | <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| 1. | 2. | 3. | 4. | 5. | 6. |
|---|---|---|---|---|---|
| Priority axis | The amount of EU support envisaged to be used for operations implemented outside the programme area based on selected operations (EUR) | The amount of EU support in operations implemented outside the programme area based on eligible expenditure declared by the beneficiary to the managing authority (EUR) | |||
| Cost of operations outside the programme area | <type="S" input="S"> | <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| 1. | 2. | 3. | 4. |
|---|---|---|---|
| The amount of expenditure envisaged to be incurred outside the Union under thematic objectives 8 and 10 based on selected operations (EUR) | Eligible expenditure incurred outside the Union declared by the beneficiary to the managing authority (EUR) | ||
| <type="N" input="M"> | <type="P" input="G"> | <type="N" input="M"> | <type="P" input="G"> |
| 1. | 2. | 3. | 4. | 5. | 6. |
|---|---|---|---|---|---|
| Priority axis | The amount of EU support under the YEI (YEI specific allocation and corresponding ESF support) envisaged to be allocated to young people outside the eligible NUTS level 2 regions (EUR), as indicated in section 2.A.6.1 of the operational programme | The amount of EU support under the YEI (YEI specific allocation and corresponding ESF support) allocated to operations to support young people outside the eligible NUTS level 2 regions (EUR) | Eligible expenditure incurred in operations to support young people outside the eligible regions (EUR) | Corresponding EU support to eligible expenditure incurred in operations to support young people outside the eligible regions, resulting from applying the co-financing rate of the priority axis (EUR) | |
| <type="S" input="S"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | |
| Total | <type="N" input="G"> | <type="N" input="G"> | <type="N" input="G"> | <type="N" input="G"> |
| Project | CCI | Total investments | Total eligible costs | Priority Axis/Investment priorities | Main outputs | Observations (if necessary | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="S"> | <type="N" input="M"> | <type="N" input="M"> | <type="D" input="G"> | <type="D" input="G"> | <type="D" input="G"> | <type="D" input="G"> | <type="S" input="G"> | <type="P" input="M"> | <type="S" input="S"> | <type="S" maxlength = 875 input="M"> | <type="D" input="M"> | <type="S" maxlength = 875 input="M"> |
| Title of the JAP | CCI | Total eligible costs | Total public support | OP contribution to JAP | Priority axis | [Planned] start of implementation | [Planned] completion | Main outputs and results | Total eligible expenditure certified to the Commission | Observations (if necessary) | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| <type="S" input="G"> | <type="S" input="G"> | <type="S" input="S"> | <type="N" input="M"> | <type="N" input="M"> | <type="N" input="M"> | <type="S" input="G"> | <type="S" input="S"> | <type="D" input="M"> | <type="D" input="M"> | <type="D" input="M"> | <type="S" maxlength = 875 input="M"> | <type="N" input="M"> | <type="S" maxlength = 875 input="M"> |
| General ex-ante conditionality | Criteria not fulfilled | Actions taken | Deadline (date) | Bodies responsible | Action completed by the deadline (Y/N) | Criteria fulfilled (Y/N) | Expected date for full implementation of remaining actions, if applicable | Commentary (for each action) |
|---|---|---|---|---|---|---|---|---|
| <type="S" maxlength = 500 input="G"> | <type="S" maxlength = 500 input="G"> | <type="S" maxlength = 1000 input="G"> | <type="D" input="G"> | <type="S" maxlength = 500 input="G"> | <type="C" input="M"> | <type="C" input="M"> | <type="C" input="M"> | <type="S" maxlength = 2000 input="M"> |
| Action 1 | ||||||||
| Action 2 |
| Thematic ex-ante conditionality | Criteria not fulfilled | Actions taken | Deadline (date) | Bodies responsible | Action completed by the deadline (Y/N) | Criteria fulfilled (Y/N) | Expected date for full implementation of remaining actions, if applicable | Commentary (for each action) |
|---|---|---|---|---|---|---|---|---|
| <type="S" maxlength = 500 input="G"> | <type="S" maxlength = 500 input="G"> | <type="S" maxlength = 1000 input="G"> | <type="D" input="G"> | <type="S" maxlength = 500 input="G"> | <type="C" input="M"> | <type="C" input="M"> | <type="C" input="M"> | <type="S" maxlength = 2000 input="M"> |
| Action 1 | ||||||||
| Action 2 |
| 13 | 14 |
|---|---|
| Data for the purpose of the performance review and performance framework | |
based on the implementation of the ( name of operational programme ) during the accounting year ended 30 June (year ),based on my/our own judgment and on all information available to me/us at the date of the accounts submitted to the Commission, including the results from administrative and on-the-spot verifications carried out in accordance with Article 125(5) of Regulation (EU) No 1303/2013 (and Article 23(4) of Regulation (EU) No 1299/2013) To be included in case of ETC programmes, where applicable. and taking into account my/our obligations under Regulation (EU) No 1303/2013 and in particular Article 125 (and Article 23 of Regulation (EU) No 1299/2013) To be included in case of ETC programmes. hereby declare that: the information in the accounts is properly presented, complete and accurate in accordance with Article 137(1) of Regulation (EU) No 1303/2013, the expenditure entered in the accounts was used for its intended purpose, as defined in Regulation (EU) No 1303/2013, and in accordance with the principle of sound financial management, the management and control system put in place for the operational programme gives the necessary guarantees concerning the legality and regularity of the underlying transactions, in conformity with the applicable law.
Identification of the operational programme(s) (title(s) and CCI(s) Indicate the operational programmes covered by a common management and control system, in case a single audit strategy is prepared for the operational programmes concerned, as foreseen in Article 127(4) of the Regulation (EU) No 1303/2013. Identification of the audit authority responsible for drawing up, monitoring and updating the audit strategy and of any other bodies that have contributed to this document. Reference to the status of the audit authority (national, regional or local public body) and the body in which it is located. Reference to the mission statement, audit charter or national legislation (where applicable) setting out the functions and responsibilities of the audit authority and other bodies carrying out audits under its responsibility. Confirmation by the audit authority that the bodies carrying out audits pursuant to Article 127(2) of Regulation (EU) No 1303/2013 have the requisite functional independence (and organisational independence, where applicable under Article 123(5) of Regulation (EU) No 1303/2013).
Explanation of the risk assessment method followed. Reference to internal procedures for updating the risk assessment.
Reference to audit manuals or procedures containing the description of the main steps of the audit work, including the classification and treatment of the errors detected. Reference to the internationally accepted audit standards that the audit authority will take into account for its audit work, as established by Article 127(3) of the Regulation (EU) No 1303/2013. Reference to the procedures in place for drawing up the control report and audit opinion to be submitted to the Commission in accordance with Article 127(5) of Regulation (EU) No 1303/2013. For an ETC programme, reference to specific audit arrangements and explanation on how the audit authority intends to ensure the coordination and supervision process with the group of auditors from the other Member States concerned by this programme and description of the rules of procedure adopted under Article 25(2) of Regulation (EU) No 1299/2013.
quality of the administrative and on-the-spot verifications foreseen in Article 125(5) of the Regulation (EU) No 1303/2013, including in relation to the respect of public procurement rules, State aid rules, environmental requirements, equal opportunities; quality of project selection and the administrative and on-the-spot verifications (foreseen in Article 125(5) of the Regulation (EU) No 1303/2013) related to the implementation of financial instruments; functioning and security of IT systems set up in accordance with Articles 72(d), 125(2)(d) and 126(d) of Regulation (EU) No 1303/2013; and their connection with the IT system "SFC 2014", as foreseen in Article 74(4) of Regulation (EU) No 1303/2013; reliability of data relating to indicators and milestones and on the progress of the operational programme in achieving its objectives provided by the managing authority under Article 125(2)(a) of Regulation (EU) No 1303/2013; reporting of withdrawals and recoveries; implementation of effective and proportionate anti-fraud measures underpinned by a fraud risk assessment in line with Article 125(4)(c) of Regulation (EU) No 1303/2013.
Description and justification of the audit priorities and specific objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned. An indicative schedule of audit assignments in relation to the current accounting year and the two subsequent accounting years for system audits (including audits targeted to specific thematic areas), as follows: Authorities/Bodies or specific thematic areas to be audited CCI OP Title Body responsible for auditing Result of risk assessment 20xx Audit objective and scope 20xx Audit objective and scope 20xx Audit objective and scope
Organisation chart of the audit authority and information on its relationship with any audit body that carries out audits as foreseen in Article 127(2) of the Regulation (EU) No 1303/2013, where appropriate. Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years.
(a) … (b) … (c) ….
the accounts give a true and fair view, as established by Article 29(5) of Regulation (EU) No 480/2014; the expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular, the management and control system put in place functions properly.
the accounts give a true and fair view, as established by Article 29(5) of Regulation (EU) No 480/2014; the expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular; the management and control system put in place functions properly, except in the following aspects: in relation to material matters related to the accounts: and/or [delete as appropriate]in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission: and/or [delete as appropriate] in relation to material matters related to the functioning of the management and control systemIn case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively shall be indicated in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.
the accounts give/do not give [delete as appropriate] a true and fair view, as established by Article 29(5) of Regulation (EU) No 480/2014;the expenditure in the accounts for which reimbursement has been requested from the Commission is/is not the management and control system put in place functions/does not function [delete as appropriate] properly.
in relation to material matters related to the accounts: and/or [delete as appropriate]in relation to material matters related to the legality and regularity of the expenditure in the accounts for which reimbursement has been requested from the Commission: and/or [delete as appropriate]in relation to material matters related to the functioning of the management and control system: Same remark as in previous footnote.
1.1 Identification of the responsible audit authority and other bodies that have been involved in preparing the report. 1.2 Reference period (i.e. the accounting year As defined in Article 2(29) of the Regulation (EU) No 1303/2013. 1.3 Audit period (during which the audit work took place). 1.4 Identification of the operational programme(s) covered by the report and of its/their managing and certifying authorities. [Where the annual control report covers more than one programme or Fund, the information shall be broken down by programme and by Fund, identifying in each section the information that is specific for the programme and/or the Fund, except for section 10.2 where such information shall be provided under section 5.] 1.5 Description of the steps taken to prepare the report and to draw the audit opinion.
2.1 Details of any significant changes in the management and control systems related with managing and certifying authorities' responsibilities, in particular with respect to the delegation of functions to new intermediate bodies, and confirmation of its compliance with Articles 72 and 73 of Regulation (EU) No 1303/2013 based on the audit work carried out by the audit authority under Article 127 of the same Regulation. 2.2 Information relating to the monitoring of the designated bodies according to Article 124(5) and (6) of Regulation (EU) No 1303/2013. 2.3 The dates from which these changes apply, the dates of notification of the changes to the audit authority, as well as the impact of these changes on the audit work are to be indicated.
3.1 Details of any changes that have been made to the audit strategy, and explanation of the reasons. In particular, indicate any change to the sampling method used for the audit of operations (see section 5 below). 3.2 Differentiation between the changes made or proposed at a late stage, which do not affect the work done during the reference period and the changes made during the reference period, that affect the audit work and results. Only the changes compared to the previous version of the audit strategy are included.
4.1 Details of the bodies (including the audit authority) that have carried out audits on the proper functioning of the management and control system of the programme (as foreseen in Article 127(1) of Regulation (EU) No 1303/2013) — hereafter "system audits". 4.2 Description of the basis for the audits carried out, including a reference to the audit strategy applicable, more particularly to the risk assessment methodology and the results that led to establishing the audit plan for system audits. In case the risk assessment has been updated, this is described in section 3 above covering the changes of the audit strategy. 4.3 In relation to the table in section 10.1 below, description of the main findings and conclusions drawn from system audits, including the audits targeted to specific thematic areas, as defined in section 3.2 of Annex VII of this Regulation. 4.4 Indication of whether any problems identified were considered to be of a systemic character, and of the measures taken, including a quantification of the irregular expenditure and any related financial corrections, in line with Article 27(5) of Regulation (EU) No 480/2014. 4.5 Information on the follow-up of audit recommendations from system audits from previous accounting years. 4.6 Description (where applicable) of specific deficiencies related to the management of financial instruments or other type of expenditure covered by particular rules (e.g. State aid, revenue-generating projects, simplified cost options), detected during system audits and of the follow-up given by the managing authority to remedy these shortcomings. 4.7 Level of assurance obtained following the system audits (low/average/high) and justification.
5.1 Indication of the bodies (including the audit authority) that carried out the audits of operations (as foreseen in Article 127(1) of the Regulation (EU) No 1303/2013 and Article 27 of Regulation (EU) No 480/2014). 5.2 Description of the sampling methodology applied and information whether the methodology is in accordance with the audit strategy. 5.3 Indication of the parameters used for statistical sampling and explanation of the underlying calculations and professional judgement applied. The sampling parameters include: materiality level, confidence level, sampling unit, expected error rate, sampling interval, population value, population size, sample size, information on stratification (if applicable). The underlying calculations for sample selection and the total error rate (as defined in Article 28(14) of Regulation (EU) No 480/2014) shall be disclosed in section 10.3 below, in a format allowing an understanding of the basic steps taken, in accordance with the specific sampling method used. 5.4 Reconciliation between the total expenditure declared in euro to the Commission in respect of the accounting year and the population from which the random sample was drawn (column "A" of table in section 10.2 below). Reconciling items include negative sampling units where financial corrections have been made in respect of the accounting year. 5.5 Where there are negative sampling units, confirmation that they have been treated as a separate population according to Article 28(7) of Commission Delegated Regulation (EU) No 480/2014. Analysis of the principal results of the audits of these units, namely focusing on verifying whether the decisions to apply financial corrections (taken by the Member State or by the Commission) have been registered in the accounts as withdrawals or recoveries. 5.6 In case of the use of non-statistical sampling, indicate the reasons for using the method in line with Article 127(1) of Regulation (EU) No 1303/2013, the percentage of operations/expenditure covered through audits, the steps taken to ensure randomness of the sample (and thus its representativity) and to ensure a sufficient size of the sample enabling the audit authority to draw up a valid audit opinion. A projected error rate is calculated also in case of non-statistical sampling. 5.7 Analysis of the principal results of the audits of operations, describing the number of sample items audited, the respective amount and types Random, systemic, anomalous. For instance: eligibility, public procurement, State aid. The stratum error rate is to be disclosed where stratification was applied under Article 28(10) of Regulation (EU) No 480/2014, covering sub-populations with similar characteristics such as operations consisting of financial contributions from a programme to financial instruments, high-value items, Funds (in case of multi-Fund programmes). 5.8 Explanations concerning the financial corrections relating to the accounting year and implemented by the certifying authority/managing authority before submitting the accounts to the Commission, and resulting from the audits of operations, including flat rate or extrapolated corrections, as detailed in section 10.2 below. 5.9 Comparison of the total error rate and the residual total error rate Total errors minus corrections referred to in point 5.8 above, divided by the total population. 5.10 Information on the results of the audit of the complementary sample (as established in Article 28(12) of Regulation (EU) No 480/2014), if any. 5.11 Details of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections. 5.12 Information on the follow-up of audits of operations carried out in previous years, in particular on deficiencies of systemic nature. 5.13 Conclusions drawn from the overall results of the audits of operations with regard to the effectiveness of the management and control system.
6.1 Indication of the authorities/bodies that have carried out audits of accounts. 6.2 Description of audit approach used to verify the elements of the accounts defined in Article 137 of Regulation (EU) No 1303/2013. This shall include a reference to the audit work carried out in the context of system audits (detailed in section 4 above) and the audits of operations (detailed in section 5 above) with relevancy for the assurance required on the accounts. 6.3 Indication of the conclusions drawn from the audit in regard to the completeness, accuracy and veracity of the accounts, including an indication on the financial corrections made and reflected in the accounts as a follow-up to the results of the system audits and/or audit on operations. 6.4 Indication of whether any problems identified were considered to be systemic in nature, and the measures taken.
7.1 Description of the procedure for coordination between the audit authority and any audit body that carries out audits as foreseen in Article 127(2) of the Regulation (EU) No 1303/2013, where appropriate. 7.2 Description of the procedure for supervision and quality review applied by the audit authority to such audit body(ies).
8.1 Where applicable, information on reported fraud and suspicions of fraud detected in the context of the audits performed by the audit authority (including the cases reported by other national or EU bodies and related to operations audited by the audit authority), together with the measures taken. 8.2 Where applicable, subsequent events occurred after the submission of the accounts to the audit authority and before the transmission of the annual control report under Article 127(5)(b) of Regulation (EU) No 1303/2013 to the Commission and considered when establishing the level of assurance and opinion by the audit authority.
9.1 Indication of the overall level of assurance on the proper functioning of the management and control system The overall level of assurance shall correspond to one of the four categories defined in Table 2 of Annex IV of Regulation (EU) No 480/2014. 9.2 Assessment of any mitigating actions implemented, such as financial corrections and assessment of the need for any additional corrective measures necessary, both from a system and financial perspective.
| Audited Entity | Fund (Multi-funds OP) | Title of the audit | Date of the final audit report | Operational Programme: [CCI and Name of the OP] | Comments | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KR 1 | KR 2 | KR 3 | KR 4 | KR 5 | KR 6 | KR 7 | KR 8 | KR 9 | KR 10 | KR 11 | KR 12 | KR 13 | ||||||
| Fund | Programme CCI number | Programme title | A | B | C | D | E | F | G | H | I | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Amount in euros corresponding to the population from which the sample was drawn | Expenditure in reference to the accounting year audited for the random sample | Coverage of non-statistical random sample | Amount of irregular expenditure in random sample | Total error rate | Corrections implemented as a result of the total error rate | Residual total error rate | Other expenditure audited | Amount of irregular expenditure in other expenditure audited | |||||
| Amount | % | % of operations covered | % of expenditure covered | ||||||||||
| CCI | |
| Title | |
| Version | |
| Reporting year | |
| Date of approval of the report by the monitoring committee |
| ID | Priority axis | Key information on the implementation of the priority axis with reference to key developments, significant problems and steps taken to address these problems |
|---|---|---|
| Automatic from SFC | ANNUAL VALUE | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ID | Indicator | Measurement Unit | Baseline Value | Baseline Year | Target Value (2023) | 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | Observations (if necessary) |
| ID | Indicator (name of indicator) | Measurement unit | Target value | CUMULATIVE VALUE | Observations (if necessary) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | ||||||
| Cumulative value - outputs to be delivered by selected operations [forecast provided by beneficiaries] | |||||||||||||||
| Cumulative value - outputs delivered by operations [actual achievement] | |||||||||||||||
| Priority Axis | Indicator Type (Key implementation step, financial, output or, where appropriate result indicator) | ID | Indicator or key implementation step | Measurement unit, where appropriate | Milestone for 2018 | Final target (2023) | 2014 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | Observations (if necessary) | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
|---|---|---|---|---|
| The amount of ERDF support | Eligible expenditure of ERDF support incurred in all or part of an operation implemented outside the Union part of the programme area declared by the beneficiary to the managing authority (EUR) | |||
| All or part of an operation outside the Union part of the programme area |
(a) Issues which affect the performance of the programme and the measures taken <type='S' maxlength=7000 input='M'> (b) OPTIONAL FOR LIGHT REPORTS, otherwise it will be included in point 9.1 (Article 50(4) of Regulation (EU) No 1303/2013) An assessment of whether progress made towards targets is sufficient to ensure their fulfilment, indicating any remedial actions taken or planned, where appropriate <type='S' maxlength=3500 input='M'>
| Project | CCI | Total investments | Total eligible costs | Priority Axis/Investment priorities | Main outputs | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Title of the JAP | CCI | Total eligible costs | Total public support | OP contribution to JAP | Priority axis | [Planned] start of implementation | [Planned] completion | Main outputs and results | Total eligible expenditure certified to the Commission | Observations (if necessary) | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 | 14 |
|---|---|
| Data for the purpose of the performance review and performance framework | |
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