Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 Jun... (32021R1060)
INHALT
Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy
- REGULATION (EU) 2021/1060 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
- of 24 June 2021
- laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy
- TITLE I
- OBJECTIVES AND GENERAL RULES ON SUPPORT
- CHAPTER I
- Subject matter, definitions and general rules
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Calculation of time limits for Commission actions
- Article 4
- Processing and protection of personal data
- CHAPTER II
- Policy objectives and principles for the support of the funds
- Article 5
- Policy objectives
- Article 6
- Climate targets and climate adjustment mechanism
- Article 7
- Shared management
- Article 8
- Partnership and multi-level governance
- Article 9
- Horizontal Principles
- TITLE II
- STRATEGIC APPROACH
- CHAPTER I
- Partnership Agreement
- Article 10
- Preparation and submission of the Partnership Agreement
- Article 11
- Content of the Partnership Agreement
- Article 12
- Approval of the Partnership Agreement
- Article 13
- Amendment of the Partnership Agreement
- Article 14
- Use of the ERDF, the ESF+, the Cohesion Fund and the EMFAF delivered through the InvestEU Programme
- CHAPTER II
- Enabling conditions and performance framework
- Article 15
- Enabling conditions
- Article 16
- Performance framework
- Article 17
- Methodology for the establishment of the performance framework
- Article 18
- Mid-term review and flexibility amount
- CHAPTER III
- Measures linked to sound economic governance and to exceptional or unusual circumstances
- Article 19
- Measures linking effectiveness of Funds to sound economic governance
- Article 20
- Temporary measures for the use of the Funds in response to exceptional or unusual circumstances
- TITLE III
- PROGRAMMING
- CHAPTER I
- General provisions on the Funds
- Article 21
- Preparation and submission of programmes
- Article 22
- Content of programmes
- Article 23
- Approval of programmes
- Article 24
- Amendment of programmes
- Article 25
- Joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF
- Article 26
- Transfer of resources
- Article 27
- Transfer of resources from the ERDF and the ESF+ to the JTF
- CHAPTER II
- Territorial development
- Article 28
- Integrated territorial development
- Article 29
- Territorial strategies
- Article 30
- Integrated territorial investment
- Article 31
- Community-led local development
- Article 32
- Community-led local development strategies
- Article 33
- Local action groups
- Article 34
- Support from Funds for community-led local development
- CHAPTER III
- Technical assistance
- Article 35
- Technical assistance at the initiative of the Commission
- Article 36
- Technical assistance of Member States
- Article 37
- Financing not linked to costs for technical assistance of Member States
- TITLE IV
- MONITORING, EVALUATION, COMMUNICATION AND VISIBILITY
- CHAPTER I
- Monitoring
- Article 38
- Monitoring committee
- Article 39
- Composition of the monitoring committee
- Article 40
- Functions of the monitoring committee
- Article 41
- Annual performance review
- Article 42
- Transmission of data
- Article 43
- Final performance report
- CHAPTER II
- Evaluation
- Article 44
- Evaluations by the Member State
- Article 45
- Evaluation by the Commission
- CHAPTER III
- Visibility, transparency and communication
- Section I
- Visibility of support from the Funds
- Article 46
- Visibility
- Article 47
- Emblem of the Union
- Article 48
- Communication officers and networks
- Section II
- Transparency of implementation of the Funds and communication on programmes
- Article 49
- Responsibilities of the managing authority
- Article 50
- Responsibilities of beneficiaries
- TITLE V
- FINANCIAL SUPPORT FROM THE FUNDS
- CHAPTER I
- Forms of Union contribution
- Article 51
- Forms of Union contribution to programmes
- CHAPTER II
- Forms of support by Member States
- Article 52
- Forms of support
- Section I
- Forms of grants
- Article 53
- Forms of grants
- Article 54
- Flat-rate financing for indirect costs concerning grants
- Article 55
- Direct staff costs concerning grants
- Article 56
- Flat rate financing for eligible costs other than direct staff costs concerning grants
- Article 57
- Grants under conditions
- Section II
- Financial instruments
- Article 58
- Financial instruments
- Article 59
- Implementation of financial instruments
- Article 60
- Interest and other gains generated by support from the Funds to financial instruments
- Article 61
- Differentiated treatment of investors
- Article 62
- Re-use of resources attributable to the support from the Funds
- CHAPTER III
- Eligibility rules
- Article 63
- Eligibility
- Article 64
- Non-eligible costs
- Article 65
- Durability of operations
- Article 66
- Relocation
- Article 67
- Specific eligibility rules for grants
- Article 68
- Specific eligibility rules for financial instruments
- TITLE VI
- MANAGEMENT AND CONTROL
- CHAPTER I
- General rules on management and control
- Article 69
- Responsibilities of Member States
- Article 70
- Commission powers and responsibilities
- Article 71
- Programme authorities
- CHAPTER II
- Standard management and control systems
- Article 72
- Functions of the managing authority
- Article 73
- Selection of operations by the managing authority
- Article 74
- Programme management by the managing authority
- Article 75
- Support of the work of the monitoring committee by the managing authority
- Article 76
- The accounting function
- Article 77
- Functions of the audit authority
- Article 78
- Audit strategy
- Article 79
- Audits of operations
- Article 80
- Single audit arrangements
- Article 81
- Management verifications and audits of financial instruments
- Article 82
- Availability of documents
- CHAPTER III
- Reliance on national management systems
- Article 83
- Enhanced proportionate arrangements
- Article 84
- Conditions for application of enhanced proportionate arrangements
- Article 85
- Adjustment during the programming period
- TITLE VII
- FINANCIAL MANAGEMENT, SUBMISSION AND EXAMINATION OF ACCOUNTS AND FINANCIAL CORRECTIONS
- CHAPTER I
- Financial management
- Section I
- General accounting rules
- Article 86
- Budgetary commitments
- Article 87
- Use of the euro
- Article 88
- Repayment
- Section II
- Rules for payments to Member States
- Article 89
- Types of payments
- Article 90
- Pre-financing
- Article 91
- Payment applications
- Article 92
- Specific elements for financial instruments in payment applications
- Article 93
- Common rules for payments
- Article 94
- Union contribution based on unit costs, lump sums and flat rates
- Article 95
- Union contribution based on financing not linked to costs
- Section III
- Interruptions and suspensions
- Article 96
- Interruption of the payment deadline
- Article 97
- Suspension of payments
- CHAPTER II
- Submission and examination of accounts
- Article 98
- Content and submission of accounts
- Article 99
- Examination of accounts
- Article 100
- Calculation of the balance
- Article 101
- Procedure for the examination of accounts
- Article 102
- Contradictory procedure for the examination of accounts
- CHAPTER III
- Financial corrections
- Article 103
- Financial corrections by Member States
- Article 104
- Financial corrections by the Commission
- CHAPTER IV
- Decommitment
- Article 105
- Decommitment principles and rules
- Article 106
- Exceptions to the decommitment rules
- Article 107
- Procedure for decommitment
- TITLE VIII
- FINANCIAL FRAMEWORK
- Article 108
- Geographical coverage of support for the Investment for jobs and growth goal
- Article 109
- Resources for economic, social and territorial cohesion
- Article 110
- Resources for the Investment for jobs and growth goal and for the European territorial cooperation goal (Interreg)
- Article 111
- Transferability of resources
- Article 112
- Determination of co-financing rates
- TITLE IX
- DELEGATION OF POWER, IMPLEMENTING, TRANSITIONAL AND FINAL PROVISIONS
- CHAPTER I
- Delegation of power and implementing provisions
- Article 113
- Delegation of powers as regards certain Annexes
- Article 114
- Exercise of the delegation
- Article 115
- Committee procedure
- CHAPTER II
- Transitional and final provisions
- Article 116
- Review
- Article 117
- Transitional provisions
- Article 118
- Conditions for operations subject to phased implementation
- Article 119
- Entry into force
- ANNEX I
- Dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF Article 22(5)
- ANNEX II
- Template for Partnership Agreement - Article 10(6)
- (1)
- 1. Selection of policy objectives and the JTF specific objective
- Reference: point (a) of Article 11(1) CPR
- 2. Policy choices, coordination and complementarity (3)
- Reference: points (b)(i), (ii) and (iii) of Article 11(1) CPR
- 3. Contribution to the budgetary guarantee under InvestEU with justification (4)
- Reference: point (g) of Article 11(1) and Article 14 CPR
- 4. Transfers (5)
- 4.1. Transfer between categories of region
- Reference: point (e) of Article 11(1) and Article 111 CPR
- 4.2. Transfers to instruments under direct or indirect management
- Reference: Article 26(1) CPR
- 4.3. Transfers between ERDF, ESF+ and Cohesion Fund or to another Fund or Funds
- Reference: Article 26(1) CPR
- 4.4. Transfer of ERDF and ESF+ resources as complementary support to the JTF, with justification (6)
- Reference: Article 27 CPR
- 4.5. Transfers from European territorial cooperation goal (Interreg) to Investment for jobs and growth goal
- Reference: Article 111(3) CPR
- 5. The form of Union contribution for technical assistance
- Reference: point (f) of Article 11(1) CPR
- 6. Thematic concentration
- 6.1.
- Reference: Article 4(3) ERDF and CF Regulation
- 6.2.
- Reference: point (c) of Article 11(1) CPR and Article 7 ESF+ Regulation
- 7. Preliminary financial allocation from each of the funds covered by the Partnership Agreement by policy objective, JTF specific objective and technical assistance, at national and where appropriate regional level
- Reference: point (c) of Article 11(1) CPR
- 8. List of planned programmes under the funds covered by the Partnership agreement with the respective preliminary financial allocations by fund and the corresponding national contribution by category of region
- Reference: point (h) of Article 11(1) and Article 110 CPR
- Reference: Article 11 CPR
- 9. A summary of actions planned to reinforce administrative capacity of the implementation of the funds covered by the Partnership Agreement
- Reference: point (i) of Article 11(1) CPR
- 10. An integrated approach to address the demographic challenges and/or specific needs of regions and areas (where appropriate)
- Reference: point (j) of Article 11(1) CPR and Article 10 ERDF and CF Regulation
- 11. A summary of the assessment of the fulfilment of relevant enabling conditions referred to in Article 15 and Annexes III and IV (optional)
- Reference: Article 11 CPR
- 12. Preliminary climate contribution target
- Reference: Article 6(2) and point (d) of Article 11(1) CPR
- ANNEX III
- Horizontal enabling conditions – Article 15(1)
- ANNEX IV
- Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 15(1)
- ANNEX V
- Template for programmes supported from the ERDF (Investment for jobs and growth goal), ESF+, the Cohesion Fund, the JTF and the EMFAF – Article 21(3)
- 1. Programme strategy: main development challenges and policy responses (2)
- 2. Priorities
- 2.1. Priorities other than technical assistance
- 2.1.1. Title of the priority [300] (repeated for each priority)
- 2.1.1.1. Specific objective (4) (repeated for each selected specific objective for priorities other than technical assistance)
- 2.1.1.1.1. Interventions of the Funds
- 2.1.1.1.2. Indicators
- 2.1.1.1.3. Indicative breakdown of the programme resources (EU) by type of intervention (not applicable to the EMFAF)
- 2.1.1.1.4. Indicative breakdown of the programmed resources (EU) by type of intervention for EMFAF
- 2.1.1.2. Specific objective addressing material deprivation (5)
- 2.1.1.2.1. Interventions of the Funds
- 2.1.1.2.2. Indicators
- 2.2. Technical assistance priorities
- 2.2.1. Priority for technical assistance pursuant to Article 36(4) CPR (repeated for each such technical assistance priority)
- 2.2.1.1. Intervention from the Funds
- 2.2.1.2. Indicators
- 2.2.1.3. Indicative breakdown of the programmed resources (EU) by type of intervention
- 2.2.2. Priority for technical assistance pursuant to Article 37 CPR (repeated for each such technical assistance priority)
- 2.2.2.1. Description of technical assistance under financing not linked to costs – Article 37 CPR
- 2.2.2.2. Indicative breakdown of the programmed resources (EU) by type of intervention
- 3. Financing plan
- 3.1. Transfers and contributions (7)
- 3.2. JTF: allocation in the programme and transfers (8)
- 3.2.1. JTF allocation to the programme prior to transfers by priority (where relevant) (9)
- 3.2.2. Transfers to the JTF as complementary support (10) (where relevant)
- 3.3. Transfers between categories of region resulting from the mid-term review
- 3.4. Transfers back (11)
- 3.5. Financial appropriations by year
- 3.6. Total financial appropriations by fund and national co-financing
- 4. Enabling conditions
- 5. Programme authorities
- 6. Partnership
- 7. Communication and visibility
- 8. Use of unit costs, lump sums, flat rates and financing not linked to costs
- Appendix 1
- Union contribution based on unit costs, lump sums and flat rates
- Template for submitting data for the consideration of the Commission (Article 94) CPR
- A. Summary of the main elements
- B. Details by type of operation (to be completed for every type of operation)
- C. Calculation of the standard scale of unit costs, lump sums or flat rates
- Appendix 2
- Union contribution based on financing not linked to costs
- Template for submitting data for the consideration of the Commission
- (Article 95 CPR)
- A. Summary of the main elements
- B. Details by type of operation (to be completed for every type of operation)
- Appendix 3
- List of planned operations of strategic importance with a timetable
- (Article 22(3) CPR)
- Appendix 4
- EMFAF action plan for each outermost region
- A. Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy
- B. Description of the main actions envisaged and the corresponding financial means
- C. Description of the synergies with other sources of Union funding
- D. Additional funding for the implementation of the compensation for the additional costs (State aid)
- ANNEX VI
- Template of a programme for the AMIF, the ISF and the BMVI – Article 21(3)
- 1. Programme strategy: main challenges and policy responses
- 2. Specific objectives (repeated for each specific objective other than technical assistance)
- 2.1. Title of the specific objective [300]
- 2.1.1. Description of a specific objective
- 2.1.2. Indicators
- 2.1.3. Indicative breakdown of the programme resources (EU) by type of intervention
- 2.2. Technical assistance
- 2.2.1. Description
- 2.2.2. Indicative breakdown of technical assistance pursuant to Article 36(5) and Article 37 CPR
- 3. Financing plan
- 3.1. Financial appropriations by year
- 3.2. Total financial allocations
- 3.3. Transfers
- 4. Enabling conditions
- 5. Programme authorities
- 6. Partnership
- 7. Communication and visibility
- 8. Use of unit costs, lump sums, flat rates and financing not linked to costs
- Appendix 1
- Union contribution based on unit costs, lump sums and flat rates
- Template for submitting data for the consideration of the Commission
- (Article 94 CPR)
- A. Summary of the main elements
- B. Details by type of operation (to be completed for every type of operation)
- C. Calculation of the standard scale of unit costs, lump sums or flat rates
- Appendix 2
- Union contribution based on financing not linked to costs
- Template for submitting data for the consideration of the Commission
- (Article 95 CPR)
- A. Summary of the main elements
- B. Details by type of operation (to be completed for every type of operation)
- Appendix 3
- Thematic Facility
- ANNEX VII
- Template for the transmission of data – Article 42
- (1)
- ANNEX VIII
- A forecast of the amount for which the Member State expects to submit payment applications for the current and the subsequent calendar year (Article 69(10))
- ANNEX IX
- Communication and visibility – Articles 47, 49 and 50
- ANNEX X
- Elements for funding agreements and strategy documents – Article 59(1) and (5)
- ANNEX XI
- Key requirements of management and control systems and their classification - Article 69(1)
- ANNEX XII
- Detailed rules and template for the reporting of irregularities - Article 69(2) and (12)
- Section 1
- Detailed rules for the reporting of irregularities
- 1.1. Irregularities to be reported
- 1.2. Irregularities exempted from reporting
- 1.3. Determination of the reporting Member State
- 1.4. Timing of the reporting
- 1.5. Submission, use and processing of information reported
- Section 2
- Template for electronic reporting via the Irregularity Management System (IMS)
- ANNEX XIII
- Elements for the audit trail – Article 69(6)
- ANNEX XIV
- Electronic data exchange systems between programme authorities and beneficiaries - Article 69(8)
- ANNEX XV
- SFC2021: electronic data exchange system between the Member States and the Commission – Article 69(9)
- 1. Responsibilities of the Commission
- 2. Responsibilities of Member States
- 3. Joint responsibilities of the Commission and the Member States
- ANNEX XVI
- Template for the description of the management and control system – Article 69(11)
- 1. GENERAL
- 2. MANAGING AUTHORITY
- 3. BODY CARRYING OUT THE ACCOUNTING FUNCTION
- 4. ELECTRONIC SYSTEM
- ANNEX XVII
- Data to be recorded and stored electronically on each operation – point (e) of Article 72(1)
- ANNEX XVIII
- Template for the management declaration – point (f) of Article 74(1)
- ANNEX XIX
- Template for the annual audit opinion – point (a) of Article 77(3)
- 1. INTRODUCTION
- 2. RESPONSIBILITIES OF THE MANAGING AUTHORITY
- 3. RESPONSIBILITIES OF THE AUDIT AUTHORITY
- 4. SCOPE LIMITATION
- 5. OPINION
- ANNEX XX
- Template for the annual control report – point (b) of Article 77(3)
- 1. Introduction
- 2. Significant changes in management and control system(s)
- 3. Changes to the audit strategy
- 4. System audits (where applicable (2)
- 5. Audits of operations
- 6. Audits of accounts
- 7. Other information
- 8. Overall level of assurance
- 9. ANNEXES TO THE ANNUAL CONTROL REPORT
- ANNEX XXI
- Template for the annual audit report – Article 81(5)
- 1. Introduction
- 2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions
- 3. Audit conclusions
- ANNEX XXII
- Template for the audit strategy – Article 78
- 1. INTRODUCTION
- 2. RISK ASSESSMENT
- 3. METHODOLOGY
- 3.1. Overview
- 3.2. Audits on the proper functioning of management and control systems (system audits)
- 3.3. Audits of operations
- 3.3.1. For all programmes except Interreg programmes
- 3.3.2. For Interreg programmes
- 3.4. Audits of the accounts
- 3.5. Verification of the management declaration
- 4. AUDIT WORK PLANNED
- 5. RESOURCES
- ANNEX XXIII
- Template for payment applications – Article 91(3)
- PAYMENT APPLICATION
- EUROPEAN COMMISSION
- DECLARATION
- PAYMENT APPLICATION
- COMMENTS
- COMMENTS
- Appendix 1
- Information on programme contributions paid to financial instruments as referred to in Article 92 and included in the payment applications (cumulative from the start of the programme)
- Appendix 2
- Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period)
- Appendix 3
- Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled, with the exception of operations that contribute to the fulfilment of enabling conditions (cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
- Appendix 4
- Advances paid in the context of State aid (Article 91(5)) and included in the payment applications (cumulative from the start of the programme)
- ANNEX XXIV
- Template for the accounts - point (a) of Article 98(1)
- ACCOUNTS FOR ACCOUNTING YEAR
- EUROPEAN COMMISSION
- DECLARATIONS
- Appendix 1
- Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3)
- Appendix 2
- Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)
- Appendix 3
- Amounts of programme contributions paid to financial instruments
- (cumulative from the start of the programme) - point (c) of Article 98(3)
- Appendix 4
- Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)
- Appendix 5
- Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
- (cumulative from the beginning of the programming period)
- Appendix 6
- Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled
- (cumulative from the beginning of the programming period) for AMIF, ISF and BMVI
- Appendix 7
- Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
- ANNEX XXV
- Determination of the level of financial corrections: flat-rate and extrapolated financial corrections – Article 104(1)
- 1. Elements for applying an extrapolated correction
- 2. Elements for consideration when applying a flat rate correction
- 3. The level of flat rate financial correction is determined as follows:
- ANNEX XXVI
- Methodology on the allocation of global resources per Member State – Article 109(2)
- Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - point (a) of Article 108(2)
- Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)
- Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)
- Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)
- Allocation method for the European territorial cooperation goal (Interreg) – Article 12
- Allocation method for the additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession – point (e) of Article 110(1)
- Additional provisions
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