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

3.4.   Financial data (Article 50(2) of Regulation (EU) No 1303/2013) ([^E0116])

Table 6

Financial information at priority axis and programme level as set out in Table 1 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 ([^E0117]) [Model for the transmission of financial data] ([^E0118])

Table 7

Breakdown of the cumulative financial data by category of intervention for the ERDF, the ERDF REACT-EU, the ESF, the ESF REACT-EU and the Cohesion Fund (Article 112(1) and (2) of Regulation (EU) No 1303/2013 and Article 5 of Regulation (EU) No 1304/2013) as set out in Table 2 of Annex II to Commission Implementing Regulation (EU) No 1011/2014 [Model for the transmission of financial data]

Table 8

The use made of cross-financing [^E0119]

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 [^E0120] (EUR)	As a share of the EU support to the priority axis (%) (3/EU support to priority axis*100)	used under cross financing based on eligible expenditure declared by the beneficiary to the managing authority (EUR)	share of the EU support to the priority axis (%) (5/EU support to priority axis*100)
Cross-financing: Costs eligible for support under the ERDF, but supported from the ESF [^E0121]
Cross-financing: Costs eligible for support under the ESF, but supported from the ERDF [^E0122]
Cross-financing: Costs eligible for support under the ERDF REACT-EU, but supported from the ESF REACT-EU [^E0123]
Cross-financing: Costs eligible for support under the ESF REACT-EU, but supported from the ERDF REACT-EU [^E0124]

Only applicable to operational programmes under the Investment for Growth and Jobs goal, which include ESF and/or ERDF.

Where it is not possible to determine precise amounts in advance, prior to the implementation of the operation, the reporting should be based on the ceilings applied to the operation i.e. if an ERDF operation may include up to 20% of ESF type expenditure, the reporting should be based on the assumption that the entire 20% could be used for this purpose. Where an operation has been completed, the data used for this column should be based on real costs incurred.

Article 98 (2) of Regulation (EU) No 1303/2013.

Article 98 (2) of Regulation (EU) No 1303/2013.

Article 98 (2) of Regulation (EU) No 1303/2013.

Article 98 (2) of Regulation (EU) No 1303/2013.

Table 9

Cost of operations implemented outside the programme area (the ERDF, the ERDF REACT-EU and the Cohesion Fund under the Investment for growth and jobs goal)

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)	As a share of the EU support to the priority axis at the time of adoption of the programme (%) (3/EU support to priority axis at the time of adoption of the programme *100)	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)	As a share of the EU support to the priority axis at the time of adoption of the programme (%) (5/EU support to priority axis at the time of adoption of the programme *100)
Cost of operations outside the programme area [^E0125]

In accordance with and subject to ceilings set out in Article 70(2) of Regulation (EU) No 1303/2013 or Article 20 of Regulation (EU) No 1299/2013.

Table 10

Expenditure incurred outside the Union (ESF and ESF REACT-EU) [^E0126]

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)	Share of the total financial allocation (Union and national contribution) to the ESF programme or the ESF part of a multi-fund programme (%) (1/total financial allocation (Union and national contribution) to the ESF programme or the ESF part of a multi-fund programme*100)	Eligible expenditure incurred outside the Union declared by the beneficiary to the managing authority (EUR)	Share of the total financial allocation (Union and national contribution) to the ESF programme or the ESF part of a multi-fund programme (%) (3/total financial allocation (Union and national contribution) to the ESF programme or the ESF part of a multi-fund programme*100)

In accordance with and subject to ceilings set out in Article 13 of Regulation (EU) No 1304/2013.

Table 11

Allocation of YEI resources to young people outside the eligible NUTS level 2 regions (Article 16 of Regulation (EU) No 1304/2013) [^E0127]

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)
Total

Structured data required for the report on YEI which is to be submitted in April 2015 in accordance with Article 19(3) and Annex II of Regulation (EU) No 1304/2013.

4. SYNTHESIS OF THE EVALUATIONS (Article 50(2) of Regulation (EU) No 1303/2013)

Synthesis of the findings of all evaluations of the programme that have become available during the previous financial year, with reference of name and reference period of the evaluation reports used

5. INFORMATION ON THE IMPLEMENTATION OF THE Youth EMPLOYMENT INITIATIVE, including from REACT-EU, WHERE APPLICABLE (Articles 19(2) and 19(4) of Regulation (EU) No 1304/2013)

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.

A description of any problems encountered in the implementation of the YEI and measures taken to overcome these problems.

The report submitted in 2016 shall set out and assess the quality of employment offers received by YEI participants, including disadvantaged persons, those from marginalised communities and those leaving education without qualifications. The report shall also set out and assess their progress in continuing education, finding sustainable and decent jobs, or moving into apprenticeships or quality traineeships.

The report shall set out the main findings of evaluations assessing the effectiveness, efficiency and impact of joint support from the European Social Fund and the specific allocation for YEI including for the implementation of the Youth Guarantee.

6. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN (Article 50(2) of Regulation (EU) No 1303/2013) ([^E0128])

a) Issues which affect the performance of the programme and the measures taken

b OPTIONAL FOR LIGHT REPORTS, otherwise it will be included in point 11.1 of the model (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.

7. CITIZEN’S SUMMARY (Article 50(9) of Regulation (EU) No 1303/2013) ([^E0129])

A citizen’s summary of the contents of the annual and the final implementation reports shall be made public and uploaded as a separate file in the form of annex to the annual and the final implementation report

8. REPORT ON THE IMPLEMENTATION OF FINANCIAL INSTRUMENTS (Article 46 of Regulation (EU) No 1303/2013)

Where the managing authority decided to use financial instruments it must send to the Commission a specific report covering the financial instruments operations as an annex to the annual implementation report ([^E0130])

9. Optional for the report to be submitted in 2016, not applicable to other light reports: ACTIONS TAKEN TO FULFILL EX-ANTE CONDITIONALITIES (Article 50(2) of Regulation (EU) No 1303/2013) in case applicable ex-ante conditionalities were not fulfilled upon the adoption of the OP: (see point 13 of the model) ([^E0131])

10. PROGRESS IN PREPARATION AND IMPLEMENTATION OF MAJOR PROJECTS AND JOINT ACTION PLANS (Article 101(h) and 111(3) of Regulation (EU) No 1303/2013)

10.1.   Major projects

Table 12

Major projects

Project	CCI	Status of MP 1. completed 2. approved 3. submitted 4. planned for notification/submission to Commission	Total investments	Total eligible costs	Planned notification/ submission date (if applicable) (year, quarter)	Date of tacit agreement/approval by Commission (if applicable)	Planned start of implementation (year, quarter)	Planned completion date (year. quarter)	Priority Axis/Investment priorities	Current state of realisation – financial progress (% of expenditure certified to Commission compared to total eligible cost)	Current state of realisation – physical progress Main implementation stage of the project 1. completed/in operation; 2. advanced construction; 3. construction; 4. procurement; 5. design	Main outputs	Date of signature of first works contract [^E0132] (if applicable)	Observations (if necessary

In the case of operations implemented under PPP structures the signing of the PPP contract between the public body and the private sector body (Article 102(3) of Regulation (EU) No 1303/2013).

Significant problems encountered in implementing major projects and measures taken to overcome them.

Any change planned in the list of major projects in the operational programme.

10.2   Joint action plans

Progress in the implementation of different stages of joint action plans

Table 13

Joint action plans (JAP)

Title of the JAP	CCI	Stage of implementation of JAP 1. completed 2. > 50 % implemented 3. Started 4. approved 5. submitted 6. planned	Total eligible costs	Total public support	OP contribution to JAP	Priority axis	Type of JAP 1. normal 2. first JAP 3. YEI	[Planned] submission to the Commission	[Planned] start of implementation	[Planned] completion	Main outputs and results	Total eligible expenditure certified to the Commission	Observations (if necessary)

Significant problems encountered and measures taken to overcome them

PART B

REPORTING SUBMITTED IN YEARS 2017, 2019 AND FINAL IMPLEMENTATION REPORT

(Articles 50(4), 111(3) and (4) of Regulation (EU) No 1303/2013)

11. ASSESSMENT OF THE IMPLEMENTATION OF THE OPERATIONAL PROGRAMME (Articles 50(4) and 111(4) of Regulation (EU) No 1303/2013)

11.1   Information in Part A and achieving objectives of the programme (Article 50(4) of Regulation (EU) No 1303/2013)

FOR EACH PRIORITY AXIS – Assessment of the information provided above and progress towards achieving the objectives of the programme, including the contribution of the European Structural and Investment Funds to changes in the value of result indicators, when evidence is available from evaluations.

11.2.   Specific actions taken to promote equality between men and women and to prevent discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations (Articles 50(4) and 111(4), second subparagraph, (e) of Regulation (EU) No 1303/2013)

An assessment of the implementation of specific actions to take into account the principles set out in Article 7 of Regulation (EU) No 1303/2013 on promotion of equality between men and women and non-discrimination, including, depending on the content and objectives of the operational programme, specific actions taken to promote equality between men and women and to prevent discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations.

11.3.   Sustainable development (Articles 50(4) and 111(4), second subparagraph, (f) of Regulation (EU) No 1303/2013)

An assessment of the implementation of actions to take into account the principles set out in Article 8 of Regulation (EU) No 1303/2013 on sustainable development, including, depending on the content and objectives of the operational programme, an overview of the actions taken to promote sustainable development in accordance with that Article.

11.4.   Reporting on support used for climate change objectives (Article 50(4) of Regulation (EU) No 1303/2013)

Figures calculated automatically by the SFC2014 based on categorisation data. Optional: clarification on the given values

11.5   Role of partners in the implementation of the programme (Articles 50(4) and 111(4), first subparagraph, (c) of Regulation (EU) No 1303/2013)

Assessment of the implementation of actions to take into account the role of partners referred to in Article 5 of Regulation (EU) No 1303/2013, including, involvement of the partners in the implementation, monitoring and evaluation of the operational programme.

12. OBLIGATORY INFORMATION AND ASSESSMENT ACCORDING TO ARTICLE 111(4), first subparagraph, (a) and (b), OF REGULATION (EU) NO 1303/2013

12.1   Progress in implementation of the evaluation plan and the follow-up given to the findings of evaluations

12.2   The results of the information and publicity measures of the Funds carried out under the communication strategy

13. ACTIONS TAKEN TO FULFILL EX-ANTE CONDITIONALITIES (Article 50(4) of Regulation (EU) No 1303/2013) (May be included in report to be submitted in 2016 (see point 9 above). Required in report submitted in 2017) Option: progress report ([^E0133])

Table 14

Actions taken to fulfil applicable general ex-ante conditionalities

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)
		Action 1
		Action 2

Table 15

Actions taken to fulfil applicable thematic ex-ante conditionalities

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)
		Action 1
		Action 2

14. ADDITIONAL INFORMATION WHICH MAY BE ADDED DEPENDING ON THE CONTENT AND OBJECTIVES OF THE OPERATIONAL PROGRAMME (Article 111(4), second subparagraph, (a), (b), (c), (d), (g) and (h), of Regulation (EU) No 1303/2013)

14.1   Progress in the implementation of the integrated approach to territorial development, including development of regions facing demographic challenges and permanent or natural handicaps, integrated territorial investments, sustainable urban development, and community led local development under the operational programme

(option progress report)

14.2   Progress in the implementation of actions to reinforce the capacity of Member State authorities and beneficiaries to administer and use the Funds

(option progress report)

14.3   Progress in the implementation of any interregional and transnational actions

(option progress report)

14.4   Where appropriate, the contribution to macro-regional and sea basin strategies.

14.5   Progress in the implementation of actions in the field of social innovation, where appropriate

14.6   Progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of poverty discrimination or social exclusion, with special regard to marginalised communities and persons with disabilities, long term unemployment and young people not in employment including, where appropriate, the financial resources used

(option progress report)

PART C

REPORTING SUBMITTED IN YEAR 2019 AND FINAL IMPLEMENTATION REPORT

(Article 50(5) of Regulation (EU) No 1303/2013)

15. Financial information at priority axis and programme level (Articles 21(2) and 22(7) of Regulation (EU) No 1303/2013)

For the purpose of assessing progress towards the achievement of milestones and targets set for financial indicators in the years 2018 and 2023, Table 6 of Part A of this Annex shall have the following two additional columns:

13	14
Data for the purpose of the performance review and performance framework	Data for the purpose of the performance review and performance framework
Only for report submitted in 2019: Total eligible expenditure incurred by beneficiaries and paid by 31/12/2018 and certified to the Commission Article 21(2) of Regulation (EU) No 1303/2013	Only for final implementation report: Total eligible expenditure incurred by beneficiaries and paid by 31/12/2023 and certified to the Commission Article 22(7) of Regulation (EU) No 1303/2013

16. SMART, SUSTAINABLE AND INCLUSIVE GROWTH (option progress report)

Information on and assessment of the programme contribution to achieving the Union strategy for smart, sustainable and inclusive growth.

17. ISSUES AFFECTING THE PERFORMANCE OF THE PROGRAMME AND MEASURES TAKEN – PERFORMANCE FRAMEWORK (Article 50(2) of Regulation (EU) No 1303/2013) ([^E0134])

Where the assessment of progress made with regard to the milestones and targets set out in the performance framework demonstrates that certain milestones and targets have not been achieved, Member States should outline the underlying reasons for failure to achieve these milestones in the report of 2019 (for milestones) and in the final implementation report (for targets).

18. YOUTH EMPLOYMENT INITIATIVE Article 19(4) and (6) of Regulation (EU) No 1304/2013 (where applicable)

The report submitted in 2019 shall set out and assess the quality of employment offers received by YEI participants, including disadvantaged persons, those from marginalised communities and those leaving education without qualifications. The report shall also set out and assess their progress in continuing education, finding sustainable and decent jobs, or moving into apprenticeships or quality traineeships.

The report shall set out the main findings of evaluations assessing the effectiveness, efficiency and impact of joint support from the European Social Fund and the specific allocation for YEI including for the implementation of the Youth Guarantee.

ANNEX VI

Model for the management declaration

I/We, the undersigned (name(s), first name(s), title(s) or function(s)), Head of the managing authority for the operational programme (name of the operational programme, CCI)

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) ([^E0135]) and from audits and controls in relation to the expenditure included in the payment applications submitted to the Commission in respect of the accounting year ended 30 June … (year),

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) ([^E0136]) thereof

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.

I/We confirm that irregularities identified in final audit or control reports in relation to the accounting year and reported in the annual summary attached to this declaration as required under Article 125(4)(e) of Regulation (EU) No 1303/2013, have been appropriately treated in the accounts. Where necessary, adequate follow-up was given to deficiencies in the management and control system reported in those reports or is on-going as regards the following required remedial actions: (if appropriate indicate which remedial actions are still on-going, at the date of signing the declaration).

I/We also confirm that expenditure which is subject to an ongoing assessment of its legality and regularity has been excluded from the accounts pending conclusion of the assessment, for possible inclusion in an interim payment application in a subsequent accounting year as provided for in Article 137(2) of Regulation (EU) No 1303/2013.

Furthermore, I/we confirm the reliability of data relating to indicators, milestones and the progress of the operational programme required under article 125(2)(a) of Regulation (EU) No 1303/2013, that effective and proportionate anti-fraud measures under Article 125 (4)(c) of Regulation (EU) No 1303/2013 are in place and take account of the risks identified and that I/we am/are not aware of any undisclosed matter related to the implementation of the operational programme which could be damaging to the reputation of the cohesion policy.

Date:

Signature(s):

ANNEX VII

Model for the audit strategy

1. INTRODUCTION

This section shall include the following information:

• — Identification of the operational programme(s) (title(s) and CCI(s) ([^E0137])), Funds and period covered by the audit strategy.

• — 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).

2. RISK ASSESSMENT

This section shall include the following information:

• — Explanation of the risk assessment method followed.

• — Reference to internal procedures for updating the risk assessment.

3. METHODOLOGY

This section shall include the following information:

3.1   Overview

• — 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.

3.2   Audits on the functioning of management and control systems (system audits)

Indication of the bodies to be audited and the related key requirements in the context of system audits. Where applicable, reference to the audit body on which the audit authority relies to perform these audits.

Indication of any system audits targeted to specific thematic areas, such as:

• — 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.

3.3   Audits of operations

Description of (or reference to internal document specifying) the sampling methodology to be used in line with Article 127(1) Regulation (EU) No 1303/2013 and Article 28 of the Regulation (EU) No 480/2014 and other specific procedures in place for audits of operations, namely related with the classification and treatment of the errors detected, including suspected fraud.

3.4   Audits of the accounts

Description of the audit approach for the audit of the accounts.

3.5   Verification of the management declaration

Reference to the internal procedures setting out the work involved in the verification of the assertions contained in the management declaration, for the purpose of the audit opinion.

4. AUDIT WORK PLANNED

This section shall include the following information:

• — 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

5. RESOURCES

This section shall include the following information:

• — 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.

ANNEX VIII

Model for the audit opinion

To the European Commission, Directorate-General

1. INTRODUCTION

I, the undersigned, representing the[name of the audit authority designated by Member State], independent in the sense of Article 123(4) [and (5), where applicable] of Regulation (EU) No 1303/2013, have audited the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year] ([^E0138]) and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’), the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), the functioning of the management and control system, and verified the management declaration for the purpose of Article 59(5)(b) of Regulation (EU, Euratom) No 966/2012

in relation to the operational programme[name of operational programme, CCI number] (hereafter ‘the programme’),

in order to issue an audit opinion in accordance with Article 127(5)(a) of Regulation (EU) No 1303/2013.

2. RESPONSIBILITIES OF THE MANAGING AND CERTIFYING AUTHORITIES

[name of the managing authority], designated as the managing authority of the programme, and the[name of the certifying authority], designated as the certifying authority of the programme, are responsible to ensure a proper functioning of the management and control system in regard to the functions established by the Articles 125 and 126 of Regulation (EU) No 1303/2013 (and Article 23 of Regulation (EU) No 1299/2013) ([^E0139]).

In particular, it is responsibility of the [name of the certifying authority], designated as the certifying authority of the programme, to draw up the accounts (in accordance with Article 137 of the Regulation (EU) No 1303/2013) and certify their completeness, accuracy and veracity, as required in Article 126(b) and (c) of Regulation (EU) No 1303/2013.

Moreover, in accordance with Article 126(c) of Regulation (EU) No 1303/2013 it is the responsibility of the certifying authority to certify that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the programme and complying with applicable law ([^E0140]).

3. RESPONSIBILITIES OF THE AUDIT AUTHORITY

As established by Article 127(5)(a) of Regulation (EU) No 1303/2013, my responsibility is to independently express an opinion on whether the accounts give a true and fair view, whether expenditure for which reimbursement has been requested from the Commission and which are declared in the accounts is legal (75)  and regular, and whether the management and control system put in place functions properly. My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration ([^E0141]).

The audits in respect of the programme were carried out in accordance with the audit strategy and took account of internationally accepted audit standards. These standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.

An audit involves performing procedures to obtain sufficient appropriate evidence to support the opinion set out below. The procedures performed depend on the auditor's professional judgement, including assessing the risk of material non-compliance, whether due to fraud or error. The audit procedures performed are those I believe are appropriate in the circumstances.

I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there are any scope limitation:] except those which are mentioned in the paragraph ‘Scope limitation’.

The main findings drawn from the audits in respect of the programme are reported in the attached annual control report pursuant to Article 127(5)(b) of Regulation (EU) No 1303/2013.

4. SCOPE LIMITATION

Either

There were no limitations on the audit scope.

Or

The audit scope was limited by the following factors:

• (a) …

• (b) …

• (c) ….

[Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and the Union contribution affected and the impact of the scope limitation on the audit opinion. Further explanations in this regard shall be provided in the annual control report, as appropriate.]

5. OPINION

Either

(Unqualified opinion)

In my opinion, and based on the audit work performed:

• — 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 audit work carried out does not put in doubt the assertions made in the management declaration.

Or

(Qualified opinion)

In my opinion, and based on the audit work performed:

• — 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 system ([^E0142]):

Therefore, I estimate that the impact of the qualification(s) is [limited]/[significant]. [delete as appropriate]

This impact corresponds to[amount in € and %] of the total expenditure declared. The Union contribution affected is thus [amount in €].

The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.

[Where the audit work carried out puts in doubt the assertions made in the management declaration, the Audit Authority shall disclose in this paragraph the aspects leading to this conclusion.]

Or

(Adverse opinion)

In my opinion, and based on the audit work performed:

• — 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 [delete as appropriate] legal and regular;

• — the management and control system put in place functions/does not function [delete as appropriate] properly.

This adverse opinion is based on 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 system: ([^E0143])

The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects:

[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards. A disclaimer of opinion can be foreseen in exceptional cases ([^E0144]).]

Date:

Signature:

ANNEX IX

Model for the annual control report

1. INTRODUCTION

This section shall include the following information:

• 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 ([^E0145])).

• 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. SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)

This section shall include the following information:

• 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. CHANGES TO THE AUDIT STRATEGY

This section shall include the following information:

• 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. SYSTEM AUDITS

This section shall include the following information:

• 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. AUDITS OF OPERATIONS

This section shall include the following information:

• 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 ([^E0146]) of error by operation, the nature ([^E0147]) of errors found, the stratum error rate and corresponding main deficiencies or irregularities ([^E0148]), the upper limit of the error rate (where applicable), root causes, corrective measures proposed (including those intending to avoid these errors in subsequent payment applications) and the impact on the audit opinion. Where necessary, provide further explanations on the data presented in sections 10.2 and 10.3 below, in particular concerning the total error rate.

• 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 ([^E0149]) (as shown in section 10.2 below) with the set materiality level, in order to ascertain if the population is materially misstated and the impact on the audit opinion.

• 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. AUDITS OF ACCOUNTS

This section shall include the following information:

• 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. COORDINATION BETWEEN AUDIT BODIES AND SUPERVISORY WORK BY THE AUDIT AUTHORITY (where applicable)

This section shall include the following information:

• 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. OTHER INFORMATION

This section shall include the following information:

• 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. OVERALL LEVEL OF ASSURANCE

This section shall include the following information:

• 9.1 Indication of the overall level of assurance on the proper functioning of the management and control system ([^E0150]), and explanation of how such level was obtained from the combination of the results of the system audits (as reflected in section 10.2 below) and audits of operations (as reflected in section 10.3 below). Where relevant, the audit authority shall take also account of the results of other national or Union audit work carried out in relation to the accounting year.

• 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.

10. ANNEXES TO THE ANNUAL CONTROL REPORT

10.1	Results of system audits (template defined below)
10.2	Results of audit of operations (template defined below)
10.3	Calculations underlying the random sample selection and the total error rate

10.1.   Results of systems audits

Audited Entity	Fund (Multi-funds OP)	Title of the audit	Date of the final audit report	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Operational Programme: [CCI and Name of the OP]	Overall assessment (category 1, 2, 3, 4) [as defined in Table 2- Annex IV of Regulation (EU) No 480/2014]	Comments
Audited Entity	Fund (Multi-funds OP)	Title of the audit	Date of the final audit report	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Key requirements (as applicable) [as defined in Table 1- Annex IV of Regulation (EU) No 480/2014]	Overall assessment (category 1, 2, 3, 4) [as defined in Table 2- Annex IV of Regulation (EU) No 480/2014]	Comments
Audited Entity	Fund (Multi-funds OP)	Title of the audit	Date of the final audit report	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	Overall assessment (category 1, 2, 3, 4) [as defined in Table 2- Annex IV of Regulation (EU) No 480/2014]	Comments
MA
MA
IB(s)
IB(s)
CA
CA
Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.	Note: The parts in grey in the table above refer to key requirements that are not applicable to audited entity.

10.2.   Results of audit of operations

Fund	Programme CCI number	Programme title	A	B	B	C	C	D	E	F	G	H	I
Fund	Programme CCI number	Programme title	Amount in euros corresponding to the population from which the sample was drawn [^E0151]	Expenditure in reference to the accounting year audited for the random sample	Expenditure in reference to the accounting year audited for the random sample	Coverage of non-statistical random sample [^E0152]	Coverage of non-statistical random sample [^E0152]	Amount of irregular expenditure in random sample	Total error rate [^E0153]	Corrections implemented as a result of the total error rate	Residual total error rate	Other expenditure audited [^E0154]	Amount of irregular expenditure in other expenditure audited
Fund	Programme CCI number	Programme title	Amount in euros corresponding to the population from which the sample was drawn [^E0151]	Amount [^E0155]	% [^E0156]	% of operations covered	% of expenditure covered	Amount of irregular expenditure in random sample	Total error rate [^E0153]	Corrections implemented as a result of the total error rate	Residual total error rate	Other expenditure audited [^E0154]	Amount of irregular expenditure in other expenditure audited

The column ‘A’ shall refer to the population from which the random sample (see Article 127(1) of Regulation (EU) No 1303/2013) was drawn, i.e. total amount of declared expenditure (as referred to in Article 137(1)(a) of Regulation (EU) No 1303/2013 and corresponding to the amounts in column (A) of Appendix 1 of the accounts), less negative sampling units if any. Where applicable, explanations shall be provided in Section 5.4 above.

This refers to the minimum coverage thresholds set out in the last subparagraph of Article 127(1) of Regulation (EU) No 1303/2013, when a non-statistical sample method is used. The requirement of 10 % of expenditure declared refers to the expenditure in the sample, independently of the use of sub-sampling. This means that the sample shall correspond to a minimum of 10 % of the expenditure declared, but when sub-sampling is used, the expenditure effectively audited could in fact be less.

The total error rate is calculated before any financial corrections are applied in relation to the audited sample or the population from which the random sample was drawn. Where the random sample covers more than one Fund or programme, the total error rate (calculated) presented in column ‘E’ concerns the whole population. Where stratification is used, further information by stratum shall be provided in Section 5.7 above.

Where applicable, column ‘H’ shall refer to expenditure audited in the context of a complementary sample.

This column refers to the amount of expenditure audited and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied. In case sub-sampling is applied under Article 28(9) of Regulation (EU) No 480/2014, only the amount of the expenditure items effectively audited under Article 27 of the same Regulation, shall be included in this column.

This column refers to the percentage of expenditure audited in relation to the population and needs to be completed regardless of whether statistical or non-statistical sampling methods are applied.

10.3   Calculations underlying the random sample selection and the total error rate

ANNEX X

Model for the implementation reports for the European territorial cooperation goal

PART A

DATA REQUIRED EVERY YEAR (‘LIGHT REPORTS’) (Article 50(2) of Regulation (EU) No 1303/2013)

1. IDENTIFICATION OF THE ANNUAL/FINAL IMPLEMENTATION REPORT

CCI
Title
Version
Reporting year
Date of approval of the report by the monitoring committee

2. OVERVIEW OF THE IMPLEMENTATION OF THE COOPERATION PROGRAMME (Article 50(2) of Regulation (EU) No 1303/2013 and Article 14(3)(a) of Regulation (EU) No 1299/2013)

Key information on the implementation of the cooperation programme for the year concerned, including on financial instruments, with relation to the financial and indicator data.

3. IMPLEMENTATION OF THE PRIORITY AXIS (Article 50(2) of Regulation (EU) No 1303/2013)

3.1.   Overview of the implementation

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

3.2.   Common and programme specific indicators (Article 50(2) of Regulation (EU) No 1303/2013)

Data for common and programme-specific indicators by investment priority transmitted using the tables 1 to 2 below.

Table 1

Result indicators (by priority axis and specific objective); applies also to technical assistance priority axis

Automatic from SFC	Automatic from SFC	Automatic from SFC	Automatic from SFC	Automatic from SFC	Automatic from SFC	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	ANNUAL VALUE	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)

Table 2

Common and programme specific output indicators (by priority axis, investment priority); applies also to technical assistance priority axes

	ID	Indicator (name of indicator)	Measurement unit	Target value [^E0157] (2023)	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	CUMULATIVE VALUE	Observations (if necessary)
	ID	Indicator (name of indicator)	Measurement unit	Target value [^E0157] (2023)	2014	15	16	17	18	19	20	21	22	23	Observations (if necessary)
Cumulative value - outputs to be delivered by selected operations [forecast provided by beneficiaries]
Cumulative value - outputs delivered by operations [actual achievement]

Targets are optional for technical assistance priority axes.

3.3   Milestones and targets defined in the performance framework (Article 50(2) of Regulation (EU) No 1303/2013) — submitted in annual implementation reports from 2017 onwards

Reporting on financial indicators, key implementation steps, output and result indicators to act as milestones and targets for the performance framework (submitted starting with the report in 2017).

Table 3

Information on the milestones and targets defined in the performance framework