2.

Before 1 November of each year, the Commission shall forward to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions a report on the implementation of this Regulation during the preceding year. This report shall review in particular: the activities of each fund, the utilisation of their budget resources and the concentration of assistance, the deployment of the other financial instruments for which the Commission has responsibility and the concentration of their resources; this review shall include: an annual breakdown by Member State of appropriations committed and paid in respect of each fund, including Community initiatives; an annual evaluation of innovative actions and technical assistance; the coordination of assistance from the Funds among themselves and with the assistance granted by the EIB and the other existing financial instruments; as soon as they are available, the results of the evaluations referred to in Article 42 - indicating any adjustments to the assistance - and in Article 43, and an evaluation of the consistency of measures taken by the Funds with the Community policies referred to in Article 12; a list of the major projects to which the Funds have contributed; the results of checks carried out by the Commission in accordance with Article 38(2) and the lessons to be drawn from them, including an indication of the number of recorded irregularities, the amounts in question and the financial corrections made in respect of Article 39(2); information on the opinions of committees delivered in accordance with Articles 48 to 51.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.