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TABLE OF CONTENTS TITLE IOBJECTIVES AND GENERAL RULES ON ASSISTANCE36CHAPTER ISCOPE AND DEFINITIONS36Article 1Subject matter36Article 2Definitions36CHAPTER IIOBJECTIVES AND MISSIONS36Article 3Objectives36Article 4Instruments and missions37CHAPTER IIIGEOGRAPHICAL ELIGIBILITy37Article 5Convergence37Article 6Regional competitiveness and employment38Article 7European Territorial Cooperation38Article 8Transitional support38CHAPTER IVPRINCIPLES OF ASSISTANCE38Article 9Complementarity, consistency, coordination and compliance38Article 10Programming39Article 11Partnership39Article 12Territorial level of implementation39Article 13Proportional intervention39Article 14Shared management39Article 15Additionality40Article 16Equality between men and women and non-discrimination40Article 17Sustainable development40CHAPTER VFINANCIAL FRAMEWORK40Article 18Global resources40Article 19Resources for the Convergence objective41Article 20Resources for the Regional competitiveness and employment objective41Article 21Resources for the European territorial cooperation objective41Article 22Non transferability of resources42Article 23Resources for the performance reserve42Article 24Resources for technical assistance42TITLE IISTRATEGIC APPROACH TO COHESION42CHAPTER ICOMMUNITY STRATEGIC GUIDELINES ON COHESION42Article 25Content42Article 26Adoption and review42CHAPTER IINATIONAL STRATEGIC REFERENCE FRAMEWORK43Article 27Content43Article 28Preparation and adoption43CHAPTER IIISTRATEGIC FOLLOW UP44Article 29Strategic reporting by the Member States44Article 30Strategic reporting by the Commission and debate on cohesion policy44Article 31Cohesion report44TITLE IIIPROGRAMMING45CHAPTER IGENERAL PROVISIONS ON THE STRUCTURAL FUNDS AND THE COHESION FUND45Article 32Preparation and approval of operational programmes45Article 33Revision of operational programmes45Article 34Specific character of the Funds45Article 35Geographical scope45Article 36Participation by the European Investment Bank and the European Investment Fund46CHAPTER IIPROGRAMMING CONTENT46SECTION 1OPERATIONAL PROGRAMMES46Article 37Operational programmes for the Convergence and Regional competitiveness and employment objectives46Article 38Operational programmes for the European territorial cooperation objective47SECTION 2MAJOR PROJECTS47Article 39Content47Article 40Information submitted to the Commission47Article 41Decision of the Commission48SECTION 3GLOBAL GRANTS48Article 42General provisions48Article 43Implementing rules48SECTION 4FINANCIAL ENGINEERING48Article 44Financial engineering instruments48SECTION 5TECHNICAL ASSISTANCE49Article 45Technical assistance at the initiative of the Commission49Article 46Technical assistance of the Member States49TITLE IVEFFECTIVENESS50CHAPTER IEVALUATION50Article 47General provisions50Article 48Responsibility of Member States50Article 49Responsibility of the Commission50CHAPTER IIRESERVES51Article 50National performance reserve51Article 51National contingency reserve51TITLE VFINANCIAL CONTRIBUTION FROM THE FUNDS51CHAPTER ICONTRIBUTION FROM THE FUNDS51Article 52Modulation of the contribution rates51Article 53Contribution from the Funds51Article 54Other provisions52CHAPTER IIREVENUE-GENERATING PROJECTS52Article 55Revenue-generating projects52CHAPTER IIIELIGIBILITY OF EXPENDITURE53Article 56Eligibility of expenditure53CHAPTER IVDURABILITY OF OPERATIONS53Article 57Durability of operations53TITLE VIMANAGEMENT, MONITORING AND CONTROLS53CHAPTER IMANAGEMENT AND CONTROL SYSTEMS53Article 58General principles of the management and control systems53Article 59Designation of authorities54Article 60Functions of the managing authority54Article 61Functions of the certifying authority55Article 62Functions of the audit authority55CHAPTER IIMONITORING56Article 63Monitoring committee56Article 64Composition56Article 65Tasks56Article 66Arrangements for monitoring56Article 67Annual report and final report on implementation56Article 68Annual examination of programmes57CHAPTER IIIINFORMATION AND PUBLICITY58Article 69Information and publicity58CHAPTER IVRESPONSIBILITIES OF MEMBER STATES AND OF THE COMMISSION58SECTION 1RESPONSIBILITIES OF MEMBER STATES58Article 70Management and control58Article 71Setting up of management and control systems58SECTION 2RESPONSIBILITIES OF THE COMMISSION59Article 72Responsibilities of the Commission59Article 73Cooperation with the audit authorities of the Member States59SECTION 3PROPORTIONALITY IN THE CONTROL OF OPERATIONAL PROGRAMMES59Article 74Proportional control arrangements59TITLE VIIFINANCIAL MANAGEMENT60CHAPTER IFINANCIAL MANAGEMENT60SECTION 1BUDGET COMMITMENTS60Article 75Budget commitments60SECTION 2COMMON RULES FOR PAYMENTS60Article 76Common rules for payments60Article 77Common rules for calculating interim payments and payments of the final balance60Article 78Statement of expenditure61Article 79Accumulation of pre-financing and of interim payments61Article 80Wholeness of payment to beneficiaries62Article 81Use of the euro62SECTION 3PRE-FINANCING62Article 82Payment62Article 83Interest62Article 84Clearance62SECTION 4INTERIM PAYMENTS63Article 85Interim payments63Article 86Acceptability of applications for payment63Article 87Date of presentation of applications for payment and payment delays63SECTION 5PROGRAMME CLOSURE AND PAYMENT OF FINAL BALANCE63Article 88Partial closure63Article 89Conditions for the payment of the final balance63Article 90Availability of documents64SECTION 6INTERRUPTION OF THE PAYMENT DEADLINE AND SUSPENSION OF PAYMENTS64Article 91Interruption of the payment deadline64Article 92Suspension of payments64SECTION 7AUTOMATIC DECOMMITMENT65Article 93Principles65Article 94Period for interruption for major projects and aid schemes65Article 95Period of interruption for legal proceedings and administrative appeals65Article 96Exceptions to the automatic decommitment65Article 97Procedure65CHAPTER IIFINANCIAL CORRECTIONS66SECTION 1FINANCIAL CORRECTION BY MEMBER STATES66Article 98Financial corrections by Member States66SECTION 2FINANCIAL CORRECTIONS BY THE COMMISSION66Article 99Criteria for the corrections66Article 100Procedure66Article 101Obligations of Member States67Article 102Repayment67TITLE VIIICOMMITTEES67CHAPTER ICOORDINATION COMMITTEE OF THE FUNDS67Article 103Committee procedure67CHAPTER IICOMMITTEE UNDER ARTICLE 147 OF THE TREATY67Article 104Committee under Article 147 of the Treaty67TITLE IXFINAL PROVISIONS68Article 105Transitional provisions68Article 106Review clause68Article 107Repeal68Article 108Entry into force68ANNEX IAnnual breakdown of commitment appropriations for 2007 to 201370ANNEX IIFinancial framework71ANNEX IIICeilings applicable to co-financing rates75ANNEX IVCategories of expenditure76

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.