Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June…

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 · European Union · 32021R1060

1796 provisions in 3027 nodes · 60 provisions hand work to national law

Defined terms · All instruments · European Central Bank · Internet · VAT · accounting · activity report · adaptation to climate change · air quality · animal life

Table

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

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

Subparagraph

Article 4 Processing and protection of personal data

Subparagraph

CHAPTER II

Policy objectives and principles for the support of the funds

Article 5 Policy objectives

Article 6 Climate targets and climate adjustment mechanism

Subparagraph

Article 7 Shared management

Subparagraph

Article 8 Partnership and multi-level governance

Article 9 Horizontal Principles

Partnership Agreement

Article 10 Preparation and submission of the Partnership Agreement

Subparagraph

Article 11 Content of the Partnership Agreement

Article 12 Approval of the Partnership Agreement

Subparagraph

Article 13 Amendment of the Partnership Agreement

Subparagraph

Article 14 Use of the ERDF, the ESF+, the Cohesion Fund and the EMFAF delivered through the InvestEU Programme

Subparagraph

CHAPTER II

Enabling conditions and performance framework

Article 15 Enabling conditions

Subparagraph

Article 16 Performance framework

Article 17 Methodology for the establishment of the performance framework

Article 18 Mid-term review and flexibility amount

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

General provisions on the Funds

Article 21 Preparation and submission of programmes

Subparagraph

Article 22 Content of programmes

Article 23 Approval of programmes

Subparagraph

Article 24 Amendment of programmes

Subparagraph

Article 25 Joint support from the ERDF, the ESF+, the Cohesion Fund and the JTF

Subparagraph

Article 26 Transfer of resources

Subparagraph

Article 27 Transfer of resources from the ERDF and the ESF+ to the JTF

Subparagraph

CHAPTER II

Territorial development

Article 28 Integrated territorial development

Article 29 Territorial strategies

Article 30 Integrated territorial investment

Subparagraph

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

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

Subparagraph

TITLE IV

MONITORING, EVALUATION, COMMUNICATION AND VISIBILITY

CHAPTER I

Monitoring

Article 38 Monitoring committee

Subparagraph

Article 39 Composition of the monitoring committee

Subparagraph

Article 40 Functions of the monitoring committee

Article 41 Annual performance review

Subparagraph

Article 42 Transmission of data

Article 43 Final performance report

Subparagraph

CHAPTER II

Evaluation

Article 44 Evaluations by the Member State

Subparagraph

Article 45 Evaluation by the Commission

Subparagraph

CHAPTER III

Visibility, transparency and communication

Section I

Visibility of support from the Funds

Article 46 Visibility

Subparagraph

(a)

(b)

Article 47 Emblem of the Union

Subparagraph

Article 48 Communication officers and networks

Transparency of implementation of the Funds and communication on programmes

Article 49 Responsibilities of the managing authority

Article 50 Responsibilities of beneficiaries

FINANCIAL SUPPORT FROM THE FUNDS

CHAPTER I

Forms of Union contribution

Article 51 Forms of Union contribution to programmes

Forms of support by Member States

Article 52 Forms of support

Subparagraph

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

Subparagraph

Article 57 Grants under conditions

Subparagraph

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

Subparagraph

Article 61 Differentiated treatment of investors

Subparagraph

Article 62 Re-use of resources attributable to the support from the Funds

Subparagraph

CHAPTER III

Eligibility rules

Article 63 Eligibility

Article 64 Non-eligible costs

Article 65 Durability of operations

Article 66 Relocation

Subparagraph

Article 67 Specific eligibility rules for grants

Article 68 Specific eligibility rules for financial instruments

MANAGEMENT AND CONTROL

CHAPTER I

General rules on management and control

Article 69 Responsibilities of Member States

Subparagraph

Article 70 Commission powers and responsibilities

Article 71 Programme authorities

Subparagraph

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

Subparagraph

(a)

(b)

Article 76 The accounting function

Article 77 Functions of the audit authority

Article 78 Audit strategy

Subparagraph

Article 79 Audits of operations

Subparagraph

Article 80 Single audit arrangements

Article 81 Management verifications and audits of financial instruments

Article 82 Availability of documents

Subparagraph

CHAPTER III

Reliance on national management systems

Article 83 Enhanced proportionate arrangements

Article 84 Conditions for application of enhanced proportionate arrangements

Subparagraph

Article 85 Adjustment during the programming period

Subparagraph

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

Subparagraph

Article 87 Use of the euro

Rules for payments to Member States

Article 89 Types of payments

Subparagraph

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

Interruptions and suspensions

Article 96 Interruption of the payment deadline

Article 97 Suspension of payments

Submission and examination of accounts

Article 98 Content and submission of accounts

Article 99 Examination of accounts

Subparagraph

Article 100 Calculation of the balance

Article 101 Procedure for the examination of accounts

Article 102 Contradictory procedure for the examination of accounts

Financial corrections

Article 103 Financial corrections by Member States

Article 104 Financial corrections by the Commission

Article 105 Decommitment principles and rules

Subparagraph

Article 106 Exceptions to the decommitment rules

Article 107 Procedure for decommitment

Subparagraph

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

Subparagraph

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

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

Subparagraph

Article 114 Exercise of the delegation

Subparagraph

Article 115 Committee procedure

Subparagraph

CHAPTER II

Transitional and final provisions

Article 116 Review

Subparagraph

Article 117 Transitional provisions

Subparagraph

Article 118 Conditions for operations subject to phased implementation

Article 119 Entry into force

Subparagraph

Note

ANNEX I

Dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTF Article 22(5)

Template for Partnership Agreement - Article 10(6) (1)

Subparagraph

Table

1. Selection of policy objectives and the JTF specific objective

Reference: point (a) of Article 11(1) CPR

Subparagraph

Table

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

4.1. 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

Subparagraph

Table

5. The form of Union contribution for technical assistance

Reference: point (f) of Article 11(1) CPR

Table

6. Thematic concentration

6.1.

Reference: Article 4(3) ERDF and CF Regulation

Table

6.2.

Reference: point (c) of Article 11(1) CPR and Article 7 ESF+ Regulation

Table

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

Subparagraph

Table

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

Subparagraph

Table

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

Table

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

Table

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

Subparagraph

Table

12. Preliminary climate contribution target

Reference: Article 6(2) and point (d) of Article 11(1) CPR

Table

Note

ANNEX III

Horizontal enabling conditions – Article 15(1)

Table

Note

ANNEX IV

Thematic enabling conditions applicable to ERDF, ESF+ and the Cohesion Fund – Article 15(1)

Table

Note

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)

Table

1. Programme strategy: main development challenges and policy responses (2)

2.1. Priorities other than technical assistance

2.1.1. Title of the priority [300] (repeated for each priority)

Table

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

Subparagraph

Table

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)

Subparagraph

2.2.1.1. Intervention from the Funds

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)

Subparagraph

2.2.2.1. Description of technical assistance under financing not linked to costs – Article 37 CPR

Table

2.2.2.2. Indicative breakdown of the programmed resources (EU) by type of intervention

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)

Subparagraph

Table

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

Subparagraph

Table

3.6. Total financial appropriations by fund and national co-financing

4. Enabling conditions

Subparagraph

Table

5. Programme authorities

7. Communication and visibility

Subparagraph

Table

8. Use of unit costs, lump sums, flat rates and financing not linked to costs

Subparagraph

Table

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

Table

Subparagraph

A. Summary of the main elements

Table

B. Details by type of operation (to be completed for every type of operation)

Subparagraph

Table

C. Calculation of the standard scale of unit costs, lump sums or flat rates

Table

Appendix 2

Union contribution based on financing not linked to costs

Template for submitting data for the consideration of the Commission

(Article 95 CPR)

Table

Subparagraph

A. Summary of the main elements

Table

B. Details by type of operation (to be completed for every type of operation)

Table

Appendix 3

List of planned operations of strategic importance with a timetable

(Article 22(3) CPR)

Table

Appendix 4

EMFAF action plan for each outermost region

Subparagraph

Table

A. Description of the strategy for the sustainable exploitation of fisheries and the development of the sustainable blue economy

Table

B. Description of the main actions envisaged and the corresponding financial means

Table

C. Description of the synergies with other sources of Union funding

Table

D. Additional funding for the implementation of the compensation for the additional costs (State aid)

Template of a programme for the AMIF, the ISF and the BMVI – Article 21(3)

Table

1. Programme strategy: main challenges and policy responses

Subparagraph

Table

2. Specific objectives (repeated for each specific objective other than technical assistance)

Subparagraph

2.1. Title of the specific objective [300]

2.1.1. Description of a specific objective

2.1.3. Indicative breakdown of the programme resources (EU) by type of intervention

Subparagraph

Table

2.2. Technical assistance

2.2.1. Description

Subparagraph

Table

2.2.2. Indicative breakdown of technical assistance pursuant to Article 36(5) and Article 37 CPR

3.1. Financial appropriations by year

Subparagraph

Table

3.2. Total financial allocations

4. Enabling conditions

Subparagraph

Table

5. Programme authorities

7. Communication and visibility

Subparagraph

Table

8. Use of unit costs, lump sums, flat rates and financing not linked to costs

Subparagraph

Table

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)

Table

Subparagraph

A. Summary of the main elements

Table

B. Details by type of operation (to be completed for every type of operation)

Subparagraph

Table

C. Calculation of the standard scale of unit costs, lump sums or flat rates

Table

Appendix 2

Union contribution based on financing not linked to costs

Template for submitting data for the consideration of the Commission

(Article 95 CPR)

Table

Subparagraph

A. Summary of the main elements

Table

B. Details by type of operation (to be completed for every type of operation)

Template for the transmission of data – Article 42 (1)

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))

Communication and visibility – Articles 47, 49 and 50

Elements for funding agreements and strategy documents – Article 59(1) and (5)

Key requirements of management and control systems and their classification - Article 69(1)

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

Subparagraph

1.4. Timing of the reporting

Subparagraph

1.5. Submission, use and processing of information reported

Subparagraph

Section 2

Template for electronic reporting via the Irregularity Management System (IMS)

Table

Note

ANNEX XIII

Elements for the audit trail – Article 69(6)

Electronic data exchange systems between programme authorities and beneficiaries - Article 69(8)

SFC2021: electronic data exchange system between the Member States and the Commission – Article 69(9)

1. Responsibilities of the Commission

Table

2. Responsibilities of Member States

Table

3. Joint responsibilities of the Commission and the Member States

Table

Note

ANNEX XVI

Template for the description of the management and control system – Article 69(11)

1. GENERAL

Table

2. MANAGING AUTHORITY

Table

3. BODY CARRYING OUT THE ACCOUNTING FUNCTION

Data to be recorded and stored electronically on each operation – point (e) of Article 72(1)

Template for the management declaration – point (f) of Article 74(1)

Template for the annual audit opinion – point (a) of Article 77(3)

2. RESPONSIBILITIES OF THE MANAGING AUTHORITY

Subparagraph

3. RESPONSIBILITIES OF THE AUDIT AUTHORITY

Template for the annual control report – point (b) of Article 77(3)

1. Introduction

Table

2. Significant changes in management and control system(s)

Table

3. Changes to the audit strategy

Table

4. System audits (where applicable (2)

Table

5. Audits of operations

Subparagraph

Table

6. Audits of accounts

Table

7. Other information

Table

8. Overall level of assurance

Table

9. ANNEXES TO THE ANNUAL CONTROL REPORT

Table

Note

ANNEX XXI

Template for the annual audit report – Article 81(5)

1. Introduction

Table

2. Audit of internal control systems applied by the EIB/EIF or other international financial institutions

Template for the audit strategy – Article 78

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

(a)

(b)

3.3.2. For Interreg programmes

(a)

(b)

Subparagraph

3.4. Audits of the accounts

Subparagraph

3.5. Verification of the management declaration

Subparagraph

4. AUDIT WORK PLANNED

Template for payment applications – Article 91(3)

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)

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)

Advances paid in the context of State aid (Article 91(5)) and included in the payment applications (cumulative from the start of the programme)

Template for the accounts - point (a) of Article 98(1)

ACCOUNTS FOR ACCOUNTING YEAR

Amounts entered into the accounting systems of the accounting function – point (a) of Article 98(3)

Amounts withdrawn during the accounting year – point (b) of Article 98(3) and Article 98(7)

Amounts of programme contributions paid to financial instruments

(cumulative from the start of the programme) - point (c) of Article 98(3)

Reconciliation of expenditure - point (d) of Article 98(3) and Article 98(7)

Information on expenditure linked to specific objectives for which enabling conditions are not fulfilled

(cumulative from the beginning of the programming period)

Table

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

Table

Appendix 7

Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)

Determination of the level of financial corrections: flat-rate and extrapolated financial corrections – Article 104(1)

1. Elements for applying an extrapolated correction

Subparagraph

2. Elements for consideration when applying a flat rate correction

(a)

(b)

(c)

3. The level of flat rate financial correction is determined as follows:

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)

Table

Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)

Table

Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)

Table

Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)

Table

Allocation method for the European territorial cooperation goal (Interreg) – Article 12

Table

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)

Table

Additional provisions

Table