Text · Opinion parliamentary committee
On the proposal for a regulation of the European Parliament and of the Council establishing the European Fund for economic, social and territorial cohesion, agriculture and rural, fisheries and maritime, prosperity and security for the period 2028-2034 and amending Regulation (EU) 2023/955 and Regulation (EU, Euratom) 2024/2509
Full title
On the proposal for a regulation of the European Parliament and of the Council establishing the European Fund for economic, social and territorial cohesion, agriculture and rural, fisheries and maritime, prosperity and security for the period 2028-2034 and amending Regulation (EU) 2023/955 and Regulation (EU, Euratom) 2024/2509
Document CONT-AD-787629 · COM(2025)0565 – C100179/2025 – 2025/0240(COD)
- Kind
- Opinion parliamentary committee CONT-AD-787629
- Date
- 23 June 2026
- Committee
- Committee on Budgetary Control
- Rapporteur
- Eero Heinäluoma
- Dossier
- 2025-0240
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- Official page PDF Word
- Subject matter
- BUDG, COOR, COHE
- Reference
- COM(2025)0565 – C100179/2025 – 2025/0240(COD)
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Short justification
In this opinion, the Rapporteur focuses on strengthening the assurance and accountability framework of the NRPP Regulation, within the remit of the Committee on Budgetary Control. Its purpose is to contribute to a Parliament position that is aligned with the Union’s standards on accountability, transparency, rule of law and the protection of the EU’s financial interests.
Performancebased instruments are reshaping the way the Union implements its budget. By linking payments to milestones and targets rather than to reimbursed costs, the Commission promises simplification, faster delivery and a stronger focus on results. The Recovery and Resilience Facility (RRF) was the first largescale application of this model, and the Commission now proposes to extend it through National and Regional Partnership Plans (NRP Plans) in the next Multiannual Financial Framework.
While this shift may offer advantages, it also introduces significant risks for control, transparency and accountability. The European Court of Auditors has identified serious weaknesses in the RRF control system, including incomplete audit trails, uneven quality of national controls and limited assurance on the legality and regularity of spending. The European Parliamentary Research Service and recent Parliament studies have further highlighted gaps in data systems, shortcomings in national reporting and the limits of transparency tools.
These lessons must be reflected in the design of future performance-based instruments, notably the NRP Plans.
First, the move to milestonebased payments requires national management and audit authorities to fundamentally adapt their practices. The opinion calls for a structured verification of readiness before implementation begins, supported by capacitybuilding and annual updates. Without this, simplification risks becoming a source of control weaknesses.
Second, the opinion reinforces horizontal conditions related to the rule of law, the Charter of Fundamental Rights, the UNCRPD and the Union acquis on the protection of the EU’s financial interests. Ruleoflaw deficiencies, such as threats to judicial independence, weak antifraud bodies or systemic procurement problems, directly increase risks to the EU budget. The opinion therefore strengthens the requirement for credible assurance, midterm reviews and the Commission’s obligation to block payments where conditions are not fulfilled.
Third, the opinion insists that simplification must not come at the expense of transparency or traceability. Complete audit trails, interoperable data systems and the ability to verify underlying costs remain essential for demonstrating value for money and ensuring equal treatment of Member States. The opinion also clarifies the definitions of recipients and final recipients to ensure full traceability throughout procurement chains.
Finally, the opinion strengthens the framework for financial corrections and recoveries. Noncompliance with applicable law must entail financial consequences, and the Commission should be obliged to recover amounts where final milestones or targets are not met. Clear methodologies for reductions, suspensions and recoveries are crucial for consistent enforcement.
The Commission proposes to channel hundreds of billions of euros through the NRP Plans over the next seven-year programming period. If designed well, performancebased instruments can deliver results and reinforce trust in the EU budget. If not, they risk eroding accountability and weakening sound financial management. This opinion aims to ensure that the NRPP framework combines performance with integrity, transparency and robust oversight.
The Committee on Budgetary Control submits the following to the Committee on Budgets, the Committee on Regional Development and the Committee on Agriculture and Rural Development, as the committees responsible:
| Text proposed by the Commission | Amendment |
|---|---|
| Having regard to the Treaty on the Functioning of the European Union, and in particular Article 42, Article 43(3), Article 46, point (d), Article 91(1), point (d), Article 149, Article 153 (2), point (a), and Articles 164, 175, 177 and 178, Article 192(1), Article 194(2), Article 209(1), Article 212(2), Article 322(1), point (a), and Article 349, thereof, | Having regard to the Treaty on the Functioning of the European Union, and in particular Article 42, Article 43(3), Article 46, point (d), Article 91(1), point (d), Article 149, Article 153 (2), point (a), and Articles 164, 175, 177 and 178, Article 192(1), Article 194(2), Article 209(1), Article 212(2), Article 322(1), point (a), Article 325(4), and Article 349, thereof, |
| Text proposed by the Commission | Amendment |
|---|---|
| (10) It is in this context key to continue efforts to simplify rules and improve current delivery models to maximise the effectiveness and responsiveness of Union spending and bring about simplification to Member States, regional and local authorities and beneficiaries. The funds allocated to Member States should therefore incorporate a stronger focus on results, simplification and maximising public investment with high Union added value, including using public procurement strategically to promote key policy objectives, and leveraging private capital. Accordingly, the Union should set the objectives and types of interventions while greater responsibility and accountability for meeting those objectives should be borne by the Member States. As a consequence, there is a need to ensure greater subsidiarity and flexibility in order to take better account of the local and regional conditions and needs. | (10) It is in this context key to continue efforts to simplify rules and improve current delivery models to maximise the effectiveness and responsiveness of Union spending and bring about simplification to Member States, regional and local authorities and beneficiaries. The funds allocated to Member States should therefore incorporate a stronger focus on results, simplification and maximising public investment with high Union added value, including using public procurement strategically to promote key policy objectives, and leveraging private capital. Accordingly, the Union should set the objectives and types of interventions while greater responsibility and accountability for meeting those objectives should be borne by the Member States. As a consequence, there is a need to ensure greater subsidiarity and flexibility in order to take better account of the local and regional conditions and needs. To this end, small-scale grant schemes to facilitate access to Union funding for smaller entities and grassroots organisations best placed to deliver support at local level, should be considered. |
| Text proposed by the Commission | Amendment |
|---|---|
| (10a) This significant shift in the model of EU budget implementation simultaneously requires national management and audit authorities to significantly adapt their work and move towards a different management and audit approach. This shift should therefore be accompanied by verification of readiness of management and audit authorities to implement the new budget delivery model and support for capacity building. Verification and support should be done before the start of the new programming period and continue annually throughout this programming period, to ensure effective and timely implementation of the Union budget and the protection of its financial interests. |
| Text proposed by the Commission | Amendment |
|---|---|
| (13) With the aim of ensuring a more efficient use of Union funding, the Fund should address the outlined challenges in a holistic, coordinated and consistent manner, reflecting the different national and regional needs of each Member State while ensuring support for all relevant Union priorities and value for money. Furthermore, the Fund should contribute to a streamlined and well-coordinated framework while relying on a strong multi-level governance and partnership. It should provide a basis to ensure a more efficient and flexible allocation of funding across different policy areas while allowing Member States to address new policy priorities and reallocate resources to respond to unforeseen challenges and crises. | (13) With the aim of ensuring a more efficient use of Union funding, the Fund should address the outlined challenges in a holistic, coordinated and consistent manner, reflecting the different national and regional needs of each Member State while ensuring support for all relevant Union priorities, while fully adhering to the Charter of Fundamental Rights, respecting the rule of law and ensuring protection of the EU financial interests. Furthermore, the Fund should contribute to a streamlined and well-coordinated framework while relying on a strong multi-level governance and partnership. It should provide a basis to ensure a more efficient and flexible allocation of funding across different policy areas while allowing Member States to address new policy priorities and reallocate resources to respond to unforeseen challenges and crises. |
| Text proposed by the Commission | Amendment |
|---|---|
| (13a) Flexibility within the Fund, however, should not compromise long-term policy objectives, funding predictability or the territorial dimension of spending. In particular, it should not create unnecessary competition for financial resources between stakeholders and beneficiaries of different Union policies. Preserving the capacity to verify how resources are allocated, implemented and controlled for each Treaty-based policy objective is a precondition that truly lends added value to the improved coordination and flexibility. |
| Text proposed by the Commission | Amendment |
|---|---|
| (22) Since the objectives of this Regulation cannot be sufficiently achieved by the Member States but can rather – by reason of the extent and specificities of some the aforementioned challenges – be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union (TEU). In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary to achieve those objectives. Regions will remain at the centre of the Fund with the partnership principle and multi-level governance as the underlying elements. To ensure continuity, the Fund will build as much as possible on existing pro structures with regional and local authorities, social partners, and other relevant stakeholders playing a key role in the design, management, implementation and monitoring of the supported measures under the Fund. | (22) Since the objectives of this Regulation cannot be sufficiently achieved by the Member States but can rather – by reason of the extent and specificities of some the aforementioned challenges – be better achieved at Union level, the Union may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union (TEU). In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary to achieve those objectives. Regions will remain at the centre of the Fund with the partnership principle and multi-level governance as the underlying elements. To ensure continuity, the Fund will build as much as possible on existing pro structures with regional and local authorities, social partners, and other relevant stakeholders playing a key role in the design, management, implementation and monitoring of the supported measures under the Fund, particularly in Member States with regionalised governance structures, in order to ensure that investments effectively reflect territorial needs and development priorities. |
| Text proposed by the Commission | Amendment |
|---|---|
| (24) The principle of partnership is a key feature in the implementation of the NRP Plans, building on the multi-level governance approach and ensuring the involvement of regional, local, urban and other public authorities, civil society organisations, economic and social partners. In order to provide continuity in the organisation of partnership, the European code of conduct on partnership for Partnership Agreements and programmes supported by the European Structural and Investment Funds established by the Commission Delegated Regulation (EU) No 240/20141 (the ‘European code of conduct on partnership’) should continue to apply to the Plans. | (24) The principle of partnership is a key feature in the implementation of the NRP Plans, building on the multi-level governance approach and ensuring the involvement of regional, local, urban and other public authorities, civil society organisations, economic and social partners. In order to provide continuity in the organisation of partnership, the European code of conduct on partnership for Partnership Agreements and programmes supported by the European Structural and Investment Funds established by the Commission Delegated Regulation (EU) No 240/20141 (the ‘European code of conduct on partnership’) should continue to apply to the Plans. The partnership principle shall be applied as an operational requirement, not as a merely formal consultation exercise. Member States shall demonstrate that regional and local authorities have been effectively involved in programming, implementation, monitoring, evaluation and amendments of the Plans. |
| 1 Commission Delegated Regulation (EU) No 240/2014 of 7 January 2014 on the European code of conduct on partnership in the framework of the European Structural and Investment Funds (OJ L 74, 14.3.2014, p. 1). | 1 Commission Delegated Regulation (EU) No 240/2014 of 7 January 2014 on the European code of conduct on partnership in the framework of the European Structural and Investment Funds (OJ L 74, 14.3.2014, p. 1). |
| Text proposed by the Commission | Amendment |
|---|---|
| (25a) Given the coexistence of performance-based and cost-based Union funding instruments, it is necessary to ensure coherence between these delivery models, in particular by ensuring the reliability of data on outputs and results and by preventing inconsistencies and risks of double funding. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26a) The shift to performance-based delivery requires that milestones and targets be designed with a level of precision and specificity that allows their satisfactory fulfilment to be objectively assessed. The Commission should ensure that milestones and targets contained in NRPPs are specific, measurable, time-bound, verifiable through independent evidence and impossible to be deemed as satisfactorily fulfilled solely on the basis of self-certification by the Member State. Indicators applied to track performance should be result- and impact-oriented, and output-based milestones and targets should be secondary and used to explain those results rather than to substitute for them. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26b) While the Commission should, prior to any payment, verify the fulfilment of milestones and targets on the basis of supporting documentation, the mere adoption of a legislative or administrative act, in the absence of measurable substantive effects, should not be considered as a satisfactorily fulfilled milestone. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27) This Regulation should include strong safeguards to ensure that the Fund is implemented in a way that ensures respect with the rights, freedoms and principles set out in the Charter of Fundamental Rights of the European Union and of the principles of the rule of law as set out in Article 2(a) of Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council2 . Therefore, as part of the validation process of their NRP Plans, Member States should provide assurance on the fulfilment of these two horizontal conditions, with an identification of potential deficiencies and remedial actions based, in particular, on the country-specific challenges identified in the context of the Rule of Law Report and European Semester, as well as infringement proceedings and judgments of the Court of Justice of the European Union. All Member States should be required to review their NRP Plans halfway through implementation, as part of the mid-term review, to address any new deficiencies identified, in particular, in the context of the latest Rule of Law Report. At any time during the implementation and following exchanges with the Member State concerned, there should be a possibility to block part or all of the payments made to a Member State if one or more of the Rule of Law and Charter horizontal conditions is not fulfilled. With due regard to the principle of proportionality, the determination of the non-fulfilment and identification of the specific measures concerned should take into account the actual or potential impact of the non-fulfilment on the sound financial management of the Union budget or on the financial interests of the Unions as well as the nature, duration, gravity and scope of the breach. | (27) This Regulation should include strong safeguards to ensure that the Fund is implemented in a way that ensures respect with the rights, freedoms and principles set out in the Charter of Fundamental Rights of the European Union, which provides inter alia, for an all-embracing prohibition on discrimination on the ground of disability and provisions on the integration of persons with disabilities, appropriate actions to combat discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation as set out in the article 19 TFEU, the principles of the rule of law as set out in in Article 2(a) of Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council2. Rule of law deficiencies, in particular, amplify risk for the EU financial interests since their protection relies on independent judiciary, autonomous anti-fraud bodies, media freedom and functioning procurement controls. Therefore, as part of the assessment and validation process of NRP Plans, Member States should provide assurance on the fulfilment of these horizontal conditions, with an identification of potential deficiencies and remedial actions based, in particular, on the country-specific challenges identified in the context of the report on the application of the Charter, Rule of Law Report and European Semester, and the report on the Protection of the Financial Interests of the EU, as well as infringement proceedings and judgments of the Court of Justice of the European Union. This assurance should be verified by the Commission. All NRP Plans should be submitted to review halfway through implementation, as part of the mid-term review, to address any new deficiencies identified, in particular, in the context of the latest Rule of Law Report. Before the beginning and at any time during the implementation and following exchanges with the Member State concerned, there the Commission should block all or part of the payments to a Member State if Rule of Law, Charter horizontal conditions respectively are not fulfilled. With due regard to the principle of proportionality, the determination of the non-fulfilment and identification of the specific measures concerned should take into account the actual or potential impact of the non-fulfilment on the sound financial management of the Union budget or on the financial interests of the Unions as well as the nature, duration, gravity and scope of the breach. |
| 2 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I, 22.12.2020, p. 1, ELI: http://data.europa.eu/eli/reg/2020/2092/oj) | 2 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I, 22.12.2020, p. 1, ELI: http://data.europa.eu/eli/reg/2020/2092/oj) |
| Text proposed by the Commission | Amendment |
|---|---|
| (27a) Where breaches of Charter horizontal condition are of a systemic nature and cannot be directly linked to specific measures, it should be possible to determine an appropriate scope of financial measures necessary to protect the Union budget, while respecting the principle of proportionality. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27b) Amounts subject to suspension or reduction due to non-compliance with Charter horizontal condition should not be reallocated to other measures or Union priorities until such compliance has been restored, in order to incentivise compliance with the Charter and ensure effective protection of the Union budget. |
| Text proposed by the Commission | Amendment |
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| (27c) In accordance with the principles of institutional balance and democratic accountability, the European Parliament should be duly informed and involved in procedures related to the assessment of compliance with horizontal conditions, including through timely access to information, transmission of relevant assessments and the possibility to signal risks of breaches. |
| Text proposed by the Commission | Amendment |
|---|---|
| (30) In order to ensure the national ownership, Member States wishing to receive support should submit to the Commission NRP Plans that are duly reasoned and substantiated. The NRP Plans should detail how it represents a comprehensive contribution to all objectives of the Fund, taking into account the specific national, regional and territorial challenges of the Member State concerned. It should also include an explanation of how it contributes to effectively addressing the relevant country-specific challenges identified, inter alia, in the context of the European Semester and other relevant documents officially adopted by the Commission related to the objectives supported by the Fund, and how it contributes to the completion of the internal market, notably by including reforms, investments and other interventions with a cross-border, transnational or multi-country dimension. To strengthen Union competitiveness in strategically important sectors while ensuring that the level playing field is not compromised, the NRP Plans should include cross-border and multi-country projects, in particular Important Projects of Common European Interest (IPCEIs) focusing on either research, development, innovation or first industrial deployment or on the construction of important infrastructure open for third party use, taking into account, in particular, the analyses provided in the latest Annual Single Market and Competitiveness Report. Member States should concentrate resources under their Plans on reducing economic social and territorial disparities, in particular in less developed regions. They should also support generational renewal and social measures and thriving fisheries and aquaculture production. | (30) In order to ensure the national ownership, Member States wishing to receive support should submit to the Commission NRP Plans that are duly reasoned and substantiated. The NRP Plans should detail how it represents a comprehensive contribution to all objectives of the Fund, taking into account the specific national, regional and territorial challenges of the Member State concerned. It should also include an explanation of how it contributes to effectively addressing the relevant country-specific challenges identified, inter alia, in the context of the European Semester, the Rule of Law report and the report on the application of the Charter, and other relevant documents officially adopted by the Commission related to the objectives supported by the Fund. The NRP Plans should further detail how it contributes to the completion of the internal market, notably by including reforms, investments and other interventions with a cross-border, transnational or multi-country dimension and evidence demonstrating how they ensure continuous compliance with the Rule of Law. To strengthen Union competitiveness in strategically important sectors while ensuring that the level playing field is not compromised, the NRP Plans should include cross-border and multi-country projects, in particular Important Projects of Common European Interest (IPCEIs) focusing on either research, development, innovation or first industrial deployment or on the construction of important infrastructure open for third party use, taking into account, in particular, the analyses provided in the latest Annual Single Market and Competitiveness Report, Member States should concentrate resources under their Plans on reducing economic social and territorial disparities, in particular in less developed regions. They should also support generational renewal and social measures and thriving fisheries and aquaculture production. |
| Text proposed by the Commission | Amendment |
|---|---|
| (32a) To ensure sound financial management, comparability and a consistent assessment of the estimated costs of measures included in the NRP Plans, the Commission should establish, by means of delegated acts and after consulting the European Court of Auditors, a common methodology to be applied by Member States when preparing the estimated total costs of measures under their Plans and by the Commission when assessing those estimates. |
| Text proposed by the Commission | Amendment |
|---|---|
| (33a) In order to safeguard the sound financial management of the Union budget, support from the Fund should not replace recurring national public expenditure. Furthermore, given the performance-based nature of the Fund, the risk of double funding may arise not only from the reimbursement of the same costs but also from the financing of the same outputs or results under different Union instruments or programming periods. It is therefore necessary to prevent double funding in all its forms and to ensure appropriate control arrangements to address such risks. |
| Text proposed by the Commission | Amendment |
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| (50a) In order to strengthen accountability and protect the financial interests of the Union, appropriate arrangements should ensure a reliable and complete audit trail and full traceability of funding from the Union budget to beneficiaries, final recipients and entities implementing operations. This should include the availability of data enabling the reconstruction of the full transaction chain, covering both financial flows and the achievement of milestones, targets, outputs and results. |
| Text proposed by the Commission | Amendment |
|---|---|
| (51) Transparency, information, communication and visibility activities are essential in making Union action visible on the ground and ensuring the traceability of funds and should be based on true, accurate and updated information. To fulfil these goals, it is necessary to provide for appropriate arrangements for collection and reporting of data needed for multiple purposes only once. With a view to avoiding duplication of efforts and reducing the administrative burden for the Member States, data collected and made available for audit and control, transparency, performance monitoring and evaluation should be streamlined and publication requirements should be established with the aim to ensure maximum transparency. | (51) Transparency, information, communication and visibility activities are essential in making Union action visible on the ground and ensuring the full traceability of Union funds from disbursement to the final beneficiary and should be based on true, accurate and updated information. The lessons drawn by the European Court of Auditors and the discharge authority from the implementation of the Recovery and Resilience Facility (RRF), in particular as regards the limited and inconsistent disclosure of final recipients, should be addressed in the design of the Fund. To fulfil these goals, it is necessary to provide for appropriate arrangements for collection and reporting of data needed for multiple purposes only once. |
| Text proposed by the Commission | Amendment |
|---|---|
| (52) In order to safeguard the financial interests and the budget of the Union, proportionate measures should be established and implemented at the level of Member States and the Commission. The Commission should be able to interrupt payments deadlines, suspend payments and apply financial corrections where the respective conditions are fulfilled. The Commission should respect the principle of proportionality by taking into account the nature, gravity and frequency of irregularities and their financial implications for the budget of the Union. In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council(6), and Council Regulations (EC, Euratom) No 2988/95(7), (Euratom, EC) No 2185/96(8) and (EU) 2017/1939(9), the financial interests of the Union are to be protected through proportionate measures, including measures relating to the prevention, detection, correction and investigation of fraud, corruption and conflicts of interests, and, where appropriate, the imposition of administrative penalties. In particular, in accordance with Regulations (Euratom, EC) No 2185/96 and (EU, Euratom) No 883/2013, the European Anti-Fraud Office (OLAF) has the power to carry out administrative investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor’s Office (EPPO) is competent to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council. In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the Court of Auditors (ECA) and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. Member States should swiftly report to the Commission irregularities detected, and any follow-up action they have taken with regard to such irregularities and with regard to any OLAF investigations. The competent authorities of the Member States participating in the enhanced cooperation on the establishment of the EPPO pursuant to Regulation (EU) 2017/1939 should also report to the EPPO without undue delay any criminal conduct in respect of which it could exercise its competence, in accordance with Regulation (EU) 2017/1939. | (52) With a view to avoiding duplication of efforts and reducing the administrative burden for the Member States, data collected and made available for audit and control, transparency, performance monitoring and evaluation should be streamlined and publication requirements should be established with the aim to ensure maximum transparency and meaningful parliamentary scrutiny throughout the implementation of the Fund. In order to safeguard the financial interests and the budget of the Union, proportionate and effective measures should be established and implemented at the level of Member States and the Commission. The Commission should be able to interrupt payments deadlines, suspend payments and apply financial corrections where the respective conditions are fulfilled. The Commission should respect the principle of proportionality by taking into account the nature, gravity and frequency of irregularities and their financial implications for the budget of the Union. In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council(6), and Council Regulations (EC, Euratom) No 2988/95(7), (Euratom, EC) No 2185/96(8) and (EU) 2017/1939(9), and Directive (EU) 2017/1371 of the European Parliament and of the Council (9a), the financial interests of the Union are to be protected through proportionate measures, including measures relating to the prevention, detection, correction, investigation and prosecution of fraud, corruption and conflicts of interests, and, where appropriate, the imposition of administrative and/or criminal penalties. In particular, in accordance with Regulations (Euratom, EC) No 2185/96 and (EU, Euratom) No 883/2013, the European Anti-Fraud Office (OLAF) has the power to carry out administrative investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union and to report any criminal conduct to the EPPO, in accordance with Article 24(1) of Regulation (EU) 2017/1939. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor’s Office (EPPO) is competent to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council. In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the Court of Auditors (ECA) and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. Member States should swiftly report to the Commission irregularities detected, and any follow-up action they have taken with regard to such irregularities and with regard to any OLAF investigations. The competent authorities of the Member States participating in the enhanced cooperation on the establishment of the EPPO pursuant to Regulation (EU) 2017/1939 should also report to the EPPO without undue delay any criminal conduct in respect of which it could exercise its competence, in accordance with Regulation (EU) 2017/1939. In line with Article 129 of Regulation (EU, Euratom) 2024/2509, the European Court of Auditors, OLAF, the EPPO and the Commission shall have full, automatic and unconditional access to all data collected by the Member States in the framework of the Fund, including underlying data as recorded in national systems, without prior modification, aggregation or editing by national authorities. The European Parliament, in the exercise of its discharge function, shall be granted access to all information necessary to assess the legality, regularity and performance of the Union budget implementation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (53) To reduce the administrative burden and costs on recipients of Union funding as well as to avoid duplication of audits and management verifications of the same measures, the concrete application of the single audit principle should be applied for the Fund. The audit authority should carry out audits and ensure that the audit opinion provided to the Commission is reliable. That audit opinion should provide assurance to the Commission that the Member State’s management and control systems function properly, and that the assertions made in the management declaration submitted by the coordinating body are correct. | (53) To reduce the administrative burden and costs on recipients of Union funding as well as to avoid duplication of audits and management verifications of the same measures, the concrete application of the single audit principle should be applied for the Fund without compromising effective protection of the EU financial interests and the principle of sound financial management. The audit authority should carry out audits and ensure that the audit opinion provided to the Commission is reliable. The application of the single audit principle should be subject to a risk-based exception, allowing the Commission and the Court of Auditors to carry out additional audits where the audit authority has identified a serious deficiency or where the residual error rate exceeds the materiality threshold of two percent. That audit opinion should provide assurance to the Commission that the Member State’s management and control systems function properly, and that the assertions made in the management declaration submitted by the coordinating body are correct and substantiated by verifiable data and evidence. |
| Text proposed by the Commission | Amendment |
|---|---|
| (54) In accordance with the principle and rules of shared management, Member States and the Commission should be responsible for the management and control of the Plans and give assurance on the legal and regular use of the Union funds. Since Member States have the primary responsibility for such management and control, they should ensure that operations supported by the Fund comply with applicable law, including applicable public procurement and State aid rules.. | (54) In accordance with the principle and rules of shared management, Member States and the Commission should be responsible for the management and control of the Plans and give assurance on the legal and regular use of the Union funds. Since Member States have the primary responsibility for such management and control, they should ensure that operations supported by the Fund comply with applicable law, including applicable public procurement and State aid rules. Non-compliance with applicable law should result in financial consequences for Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (56) With a view to ensuring the principle of sound financial management, Member States should ensure that the amount of the estimated total costs of their NRP Plan remain reasonable and plausible throughout its implementation and request an amendment of their NRP Plan where necessary. The Fund’s delivery model should aim at providing predictability and consistency between payment levels and the individual implementation pace of each measure by assigning ex-ante pay-out values to each milestone and target. Furthermore, a review of the estimated total costs of the reforms and investments and other interventions covered by the NRP Plan should be conducted by the Member State as part of the mid-term review with corresponding adjustments whenever justified. Additionally, when submitting its final annual assurance package for the last financial year, the Member State should confirm that the total payments from the Commission do not exceed the total amount paid by the Member State to the beneficiaries in implementing the Plan, taking into account the national contribution. For the same reasons of sound financial management, the Commission should be allowed to recover amounts previously paid for interim steps of a measure if the final milestone or target of the given measure is not fulfilled and to take action in case of a reversal of a milestone or a target occurring up to five years after the date of the corresponding Commission payment. | (56) With a view to ensuring the principle of sound financial management, Member States should ensure that the amount of the estimated total costs of their NRP Plan remain reasonable and plausible, and supported by verification of underlying costs of operations, throughout its implementation and request an amendment of their NRP Plan where necessary. The Fund’s delivery model should aim at providing predictability and consistency between payment levels and the individual implementation pace of each measure by assigning ex-ante pay-out values to each milestone and target. Furthermore, a review of the estimated total costs of the reforms and investments and other interventions covered by the NRP Plan should be conducted by the Member State as part of the mid-term review with corresponding adjustments whenever justified. Additionally, when submitting its final annual assurance package for the last financial year, the Member State should confirm that the total payments from the Commission do not exceed the total amount paid by the Member State to the beneficiaries in implementing the Plan, taking into account the national contribution. For the same reasons of sound financial management, the Commission should be obliged to recover amounts previously paid for interim steps of a measure if the final milestone or target of the given measure is not fulfilled and to take action in case of a reversal of a milestone or a target occurring up to five years after the date of the corresponding Commission payment. |
| Text proposed by the Commission | Amendment |
|---|---|
| (57) In order to significantly simplify procedures and reduce administrative burden for recipients, Member States and the Commission while providing robust safeguards on the regular and effective use of Union funds, the NRP Plans should embed measures to facilitate implementation, both in their design and implementation as and in monitoring provisions. Such elements should comprise, for instance, providing technical assistance and support to Member States, limiting audit duplications through the application of the single audit approach and moving away from invoice checks to focus on actual results. The national audit authorities and the Commission should not be expected, in that respect, to verify the underlying costs of the operations for the purpose of their audit work. With a view to simplification, technical assistance should be provided throughout implementation via a flat-rate applicable to all payments. The Fund should also provide for sufficient flexibility, whether via streamlined procedures for the amendments of the Plans or better responsiveness to unpredicted crises via multiple mechanisms that allow for mobilising resources for such events, such as revision of the Plan, the flexibility amount or access to the Facility. The Fund should also allow Member States to decide themselves which milestones and targets should be submitted in each payment application on the basis of their respective pace of implementation. With a view to ensuring regular disbursements and the timely delivery of Union objectives on the ground, an annual decommitment rule should ensure that Member States submit regular payment applications for sufficiently substantial amounts. | (57) While significantly simplifying procedures and reducing the administrative burden for recipients, Member States and the Commission should provide robust safeguards on the legal, regular, financially sound and effective use of Union funds, and the NRP Plans should embed measures to facilitate implementation, both in their design and implementation as and in monitoring provisions. Such elements should comprise, for instance, providing technical assistance and support to Member States, limiting audit duplications through the application of the single audit approach and moving away from invoice checks to focus on actual results, while ensuring a complete audit trail. The complete audit trails should enable national audit and management authorities, and the Commission to verify the underlying costs of the operations as well as their compliance with the applicable law. With a view to simplification, technical assistance should be provided throughout implementation via a flat-rate applicable to all payments. The Fund should also provide for sufficient flexibility, whether via streamlined procedures for the amendments of the Plans or better responsiveness to unpredicted crises via multiple mechanisms that allow for mobilising resources for such events, such as revision of the Plan, the flexibility amount or access to the Facility. The Fund should also allow Member States to decide themselves which milestones and targets should be submitted in each payment application on the basis of their respective pace of implementation. With a view to ensuring regular disbursements and the timely delivery of Union objectives on the ground, an annual decommitment rule should ensure that Member States submit regular payment applications for sufficiently substantial amounts. |
| Text proposed by the Commission | Amendment |
|---|---|
| (57a) The simplification and acceleration measures provided for by this Regulation should not reduce transparency, equal treatment or the level of protection of the Union budget. Those measures should be accompanied by proportionate safeguards, including appropriate audit and control arrangements, reliable performance information and clear methodologies for partial payments, reductions, suspensions and recoveries where conditions for payment are not met. |
| Text proposed by the Commission | Amendment |
|---|---|
| (58) The Social Climate Fund established by Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 20234 pursues similar objectives and support similar actions in a comparable implementation timeline. Therefore, the Social Climate Plans should be integrated into the NRP Plans from 2028 onwards. This should allow for a more efficient use of Union funds and support a more effective and coherent delivery of the objectives of the fund. This would avoid running similar systems and processes being run in parallel thereby bringing clear benefits in terms of improved policy planning, policy consistency and simplification efforts. It should also ensure the application of common rules, notably regarding respect for the rule of law and compliance with the Charter of Fundamental Rights of the European Union, while Member States’ current allocations under the Social Climate Fund would continue to apply. Synergies between existing and future investments under the Modernisation Fund and the measures of the Plans should also be encouraged through coordinated programming with a view to ensuring better complementarity and policy coherence between the Union budget and the resources allocated to the Modernisation Fund. | (58) The Social Climate Fund established by Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 20234 pursues similar objectives and support similar actions in a comparable implementation timeline. Therefore, the Social Climate Plans should be integrated into the NRP Plans from 2028 onwards. This should allow for a more efficient use of Union funds and support a more effective and coherent delivery of the objectives of the fund. This would avoid running similar systems and processes being run in parallel thereby bringing clear benefits in terms of improved policy planning, policy consistency and simplification efforts. It should also ensure the application of common rules, notably regarding respect for the rule of law and compliance with the Charter of Fundamental Rights of the European Union, and the protection of the EU financial interests while Member States’ current allocations under the Social Climate Fund would continue to apply. Synergies between existing and future investments under the Modernisation Fund and the measures of the Plans should also be encouraged through coordinated programming with a view to ensuring better complementarity and policy coherence between the Union budget and the resources allocated to the Modernisation Fund. |
| 4 Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social Climate Fund and amending Regulation (EU) 2021/1060 (OJ L 130, 16.5.2023, p. 1). | 4 Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social Climate Fund and amending Regulation (EU) 2021/1060 (OJ L 130, 16.5.2023, p. 1). |
| Text proposed by the Commission | Amendment |
|---|---|
| (60a) To ensure appropriate democratic oversight, transparency and scrutiny by the European Parliament and the Council over decisions with significant budgetary implications for the Union, the power to adopt delegated acts should be conferred on the Commission for the approval and amendment of National and Regional Partnership Plans. Such power should also be delegated to the Commission to determine the non-fulfilment of the the rule of law horizontal condition. |
| Text proposed by the Commission | Amendment |
|---|---|
| (1) ‘applicable law’ means Union law and the national law directly relating to its application; | (1) ‘applicable law’ means Union law and the national law relating to its application; |
| Text proposed by the Commission | Amendment |
|---|---|
| (5) ‘recipient’ means an entity with or without legal personality, or a natural person, who is not a participant, receiving resources from the Union budget through a beneficiary; | (5) ‘recipient’ means an entity with or without a legal personality, or a natural person, other than a participant and who de facto receives, resources from the Union budget through a beneficiary. In the case of contractual implementation, a contractor or subcontractor shall be considered a final recipient where it ultimately receives Union funding for the execution of the supported operation; |
| Text proposed by the Commission | Amendment |
|---|---|
| (6) ‘final recipient’ means an entity with or without legal personality or a natural person who is not a participant, receiving support under a financial instrument and who is understood as a recipient for the purposes of Article 38(1) of Regulation (EU, Euratom) 2024/2509; | (6) ‘final recipient’ means an entity with or without legal personality or a natural person other than a participant, receiving support under a financial instrument and who is understood as a recipient for the purposes of Article 38(1) of Regulation (EU, Euratom) 2024/2509; In the case of contractual implementation, a contractor or subcontractor shall be considered a final recipient where it ultimately receives Union funding for the execution of the supported operation; |
| Text proposed by the Commission | Amendment |
|---|---|
| (10) ‘milestone’ means a qualitative achievement used to measure progress towards the achievement of a measure; | (10) ‘milestone’ means a specific, measurable, time-bound and independently verifiable, qualitative achievement used to measure progress towards the achievement of a measure; |
| Text proposed by the Commission | Amendment |
|---|---|
| (34) ‘irregularity’ means any breach of applicable law, which has, or would have, the effect of prejudicing the budget of the Union by receiving unjustified reimbursement based on milestones, targets and outputs to that budget; | (34) ‘irregularity’ means any breach of applicable law, resulting from an act or omission by national authorities and/or economic operators involved in the implementation of the national plan or any other natural or legal person involved in the implementation of the Fund, which has, or would have, the effect of prejudicing the budget of the Union, including through receiving undue reimbursements and payments, charging and retaining unjustified expenditure, or through the incorrect fulfilment, reporting or verification of milestones, targets and/or outputs to that budget; |
| Text proposed by the Commission | Amendment |
|---|---|
| (34a) ‘double funding’ means any instance where the same underlying cost of a milestone or target is financed twice and/or where the same outputs/results are declared twice; |
| Text proposed by the Commission | Amendment |
|---|---|
| (34b) 'economic operator' means any natural or legal person or other entity taking part in the implementation of assistance from the national plan, with the exception of a Member State exercising its prerogatives as a public authority1a; | |
| 1a As established by case law of the Court of Justice of the European Union, i.a. in Case C-175/23 Obshtina Svishtov, public bodies that receive and implement Union funding shall be regarded as 'economic operators' for the purposes of the concept of irregularity. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall design the measures in the NRP Plan and Interreg Plan in a way that ensures respect of | Member States shall design the measures in the NRP Plan and Interreg Plan in a way that guarantees respect of |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the rights, freedoms and principles set out in the Charter of Fundamental Rights of the European Union. | (b) the rights, freedoms and principles set out in the Charter of Fundamental Rights of the European Union, including the rights of persons with disabilities. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ba) protection of the Union’s financial interests as set out in Article 9a (new) of this Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Member States shall respect those rights, freedoms and principles throughout the preparation and implementation of their respective Plans. | The Member States shall respect those rights, freedoms, obligations and principles throughout the preparation and implementation of their respective Plans. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Support from the Fund shall be additional to national public funding. | 4. Support from the Fund shall be additional to national public funding and shall not replace national recurring budgetary expenditure. Member States shall demonstrate compliance with this principle in their Plans, in each payment application and in the annual assurance package. |
| Text proposed by the Commission | Amendment |
|---|---|
| Operations may receive support from other Union programmes and instruments provided that such support and milestones and targets resulting in payments do not cover the same costs. For the purposes of the first subparagraph, Member States and the Commission shall cooperate in designing and implementing operations which are cumulatively financed under the Plan and another Union programme in view of avoiding double funding. | Support under the Fund shall be additional to, and not replace or duplicate, the support provided under other Union programmes and instruments. Measures may receive support from other Union programmes and instruments provided that such support does not finance the same cost, output/result, or milestone or target, including across different programming periods. For that purpose, Member States and the Commission shall ensure that double funding is prevented, detected and corrected, including where operations overlap between programming periods. Commission shall establish systematic ex-ante and ex-post cross-checks across all relevant Union financing instruments, including Catalyst Europe loans, the European Competitiveness Fund and the Connecting Europe Facility, on the basis of interoperable IT systems. Where measures are estimated to have no costs financed by the Fund ('zero-cost measures'), Member States shall nonetheless apply the same anti-double-funding cross-checks as for funded measures. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall establish effective and proportionate control systems to prevent, detect and correct double funding, including both cost-based and output-based overlaps, and taking into account risks arising from support provided under different Union programmes and programming periods. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall put in place and maintain effective mechanisms to ensure compliance of the measures supported by their Plans and their implementation with the relevant provisions of the Charter of Fundamental Rights of the European Union throughout the implementation of the Fund (‘Charter horizontal condition’). | Member States shall put in place and maintain effective mechanisms to ensure compliance of the measures supported by their Plans and their implementation with the relevant provisions of the Charter of Fundamental Rights of the European Union, including the rights of persons with disabilities, throughout the implementation of the Fund (‘Charter horizontal condition’). |
| Text proposed by the Commission | Amendment |
|---|---|
| They shall provide an assessment of those mechanisms, in accordance with Article 22(2), point (q) [requirements for the NRP Plan] and inform the Commission of any modification impacting the fulfilment of the Charter horizontal condition. | They shall provide an assessment of this compliance, in accordance with Article 22(2), point (q) [requirements for the NRP Plan] and inform the Commission of any modification impacting the fulfilment of the Charter horizontal condition. The condition is fulfilled where all the related criteria are met. The Commission shall issue and regularly update guidelines for assessing compliance with fundamental rights and shall support Member States in ensuring effective implementation. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Where the Commission considers that a Member State does not fulfil or no longer fulfils the Charter horizontal condition, as provided for in paragraph 1, it shall notify the Member State concerned of its assessment, based on information provided by the Member State concerned in its NRP Plan, in response to Commission observations, and taking into account relevant information, including the Rule of Law and European Semester country-specific reports. | 2. Where the Commission considers that a Member State does not fulfil or no longer fulfils the Charter horizontal condition, as provided for in paragraph 1, it shall notify the Member State concerned of its assessment, based on information provided by the Member State concerned in its NRP Plan, in response to Commission observations, and taking into account relevant information, including the report on the application of the Charter, Rule of Law and European Semester country-specific reports, as well as relevant European Court of Justice rulings. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The European Parliament, acting by a majority of its component Members, may request the Commission to determine if there is a clear risk of a breach of the Charter horizontal condition. The Commission shall assess the matter without undue delay and inform the European Parliament of its assessment. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where the Commission concludes that the Charter horizontal condition is not fulfilled, it shall adopt an implementing decision determining the non-fulfilment of the Charter horizontal condition and identifying the specific measures of the NRP Plan affected by the non-fulfilment, within two months of receiving the Member State’s observations referred to in paragraph 3. | Where the Commission concludes that the Charter horizontal condition is not fulfilled, it shall adopt an implementing decision determining the non-fulfilment of the Charter horizontal condition and identifying the specific measures of the NRP Plan affected or potentially affected by the non-fulfilment, within two months of receiving the Member State’s observations referred to in paragraph 3. The measures shall, insofar as possible, prioritize the Union actions affected by the breaches. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7. The Commission shall reduce proportionately the Union financial contribution of the Member State as regards the specific measures concerned or, in respect of loan support, take any measure available under the loan agreement, where the decision referred to in paragraph 4 has not been repealed within one year of its adoption. | 7. The Commission shall reduce the Union financial contribution of the Member State as regards the specific measures concerned or, in respect of loan support, take any measure available under the loan agreement, where the decision referred to in paragraph 4 has not been repealed within one year of its adoption. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7a. Amounts subject to suspension or reduction under this Article shall not be reallocated to other measures or Union priorities until full compliance with the Charter horizontal condition has been ensured. |
| Text proposed by the Commission | Amendment |
|---|---|
| 8. If the breach identified by the Commission could also constitute a breach of the rule of law horizontal condition, the procedure of Article 9 shall be activated by priority. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 8a. The Commission shall immediately inform the European Parliament of any decision proposed, adopted, amended or repealed pursuant to paragraphs 4 and 6. and shall transmit to the European Parliament its assessment and relevant supporting documents. |
| Text proposed by the Commission | Amendment |
|---|---|
| 8b. The Commission shall keep the Parliament and the Council informed about all exchanges and correspondence with the Member State concerned, in particular those identified in paragraphs 1, 2, 3, 4, 6, 7 of this Article and shall provide, upon request, all exchanges and correspondence documents to the Parliament and the Council. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure the respect of the principles of the rule of law as set out in Article 2, point (a), and Article 3 of Regulation (EU, Euratom) 2020/2092 throughout implementation of the Fund (the ‘rule of law horizontal condition’). They shall inform the Commission of any modification impacting the fulfilment of that condition. | 1. Member States shall ensure the respect of the principle of the rule of law as set out in Article 2, point (a), and Article 3 of Regulation (EU, Euratom) 2020/2092 throughout implementation of the Fund (the ‘rule of law horizontal condition’). They shall inform the Commission of any modification impacting the fulfilment of that condition. The Commission shall issue and regularly update guidelines for assessing compliance with the principle of the rule of law and shall support Member States in ensuring effective implementation. The condition shall be considered to be fulfilled where all the related criteria are met. The Commission shall review this assessment before approving the NRP Plan. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The European Parliament, acting by a majority of its component Members, may request the Commission to determine if there is a clear risk of a breach of the rule of law horizontal condition The Commission shall assess the matter without undue delay and inform the European Parliament of its assessment. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where the Commission concludes that the rule of law horizontal condition is not fulfilled, it shall propose to Council an implementing decision determining the non-fulfilment of the Rule of Law horizontal conditions and identifying the specific measures of the NRP Plan affected by the non-fulfilment, within two months of receiving the Member State’s observations referred to in paragraph 4. | Where the Commission concludes that the rule of law horizontal condition is not fulfilled, it shall adopt a delegated act determining the non-fulfilment of the Rule of Law horizontal conditions, within two months of receiving the Member State’s observations referred to in paragraph 4. Any such assessment shall include a sufficiently direct and demonstrable link to the sound financial management of the Union budget or the financial interests of the Union. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Council shall adopt the implementing decision within four weeks of the adoption of the Commission proposal | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 5. The Member State may submit payment applications for the specific measures identified in the decision referred to in paragraph 4, but the Commission shall not make the corresponding payments until the Rule of Law horizontal condition has been fulfilled. | 5. The Member State may submit payment applications, but the Commission shall not make any payments under this Regulation to the Member State concerned until the Rule of Law horizontal condition has been fulfilled. |
| Text proposed by the Commission | Amendment |
|---|---|
| 6. The Member State shall inform the Commission as soon as it considers that the breach of the rule of law horizontal condition has been remedied. The Commission shall assess that information within two months of receipt. If the Commission considers that the breach has been remedied in full, it shall propose to the Council to repeal the decision referred to in paragraph 4. If the Commission considers that the breach has been remedied in part, it shall propose to the Council to amend the decision referred to in paragraph 4 accordingly. The Council shall adopt the implementing decision within four weeks of the adoption of the Commission proposal. | 6. The Member State concerned shall inform the Commission as soon as it considers that the rule of law horizontal condition has been fulfilled. The Commission shall assess that information within two months of receipt. Where the Commission considers that the rule of law horizontal condition has been fulfilled, it shall adopt a delegated act. The Council and the Parliament may object the delegated act within four weeks of its adoption. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7. The Commission shall reduce proportionately the Union financial contribution of the Member State as regards the specific measures of the Plan concerned or, in respect of loan support, take any measure available under the loan agreement, where the decision referred to in paragraph 4 has not been repealed [within [one] year of its adoption]. | 7. The Commission shall reduce proportionately the Union financial contribution of the Member State as regards the specific measures of the Plan concerned or, in respect of loan support, take any measure available under the loan agreement, where the decision referred to in paragraph 4 has not been repealed [within [one] year of its adoption]. or consider applying Article 6 of Regulation (EU) 2020/2092 [conditionality] in particular in respect to commitments. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7a. Funds subject to the decision referred to in paragraph 4 shall not be re-programmed nor transferred to other objectives or Union instruments by Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| 8. The Commission shall immediately inform the European Parliament of any decision proposed, adopted, amended or repealed pursuant to paragraphs 4 and 6. | 8. The Commission shall immediately inform the European Parliament of any decision proposed, adopted, amended or repealed pursuant to paragraphs 4 and 6 and shall transmit to the European Parliament its assessment and relevant supporting documents. |
| Text proposed by the Commission | Amendment |
|---|---|
| 8a. The Commission shall keep the Parliament and the Council informed about all exchanges and correspondence with the Member State concerned, in particular those identified in paragraphs 1, 2, 3, 4, 6, 7 of this Article and shall provide, upon request, all exchanges and correspondence documents to the Parliament and Council. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 9a | |
| Protection of the Union’s financial interests – horizontal condition | |
| 1. In implementing the Plans, the Member States shall take all the appropriate measures to protect the financial interests of the Union and to ensure that the use of funds in relation to measures supported by the NRP plans comply with the applicable Union and national law, in particular regarding the prevention, detection and correction of fraud, corruption and conflicts of interests. To this effect, the Member States shall put in place effective mechanisms to ensure compliance with the Union acquis essential to the protection of the Union’s financial interests and maintain an effective and efficient internal control system and the recovery of amounts wrongly paid or incorrectly used. Member States may rely on their regular national budget management systems. | |
| 2. Member States shall provide an assessment of those mechanisms in their Plans, in accordance with Article 22(2), point (k), and Annex IV, and shall inform the Commission of any modification impacting the fulfilment of the horizontal condition on the protection of the EU financial interests. | |
| 3. Where the Commission considers that a Member State does not fulfil or no longer fulfils the horizontal condition on the protection of the EU financial interests, as provided for in paragraphs 1 and 2, it shall notify the Member State concerned of its assessment. That assessment shall be based on information provided by the Member State and shall take into account relevant information, including the annual report on the protection of the EU’s financial interests (the PIF report) and notifications from EPPO. | |
| 4. The Member State concerned may present its observations and remedial measures, within two months following the notification pursuant to paragraph 3. | |
| 5. Where the Commission concludes that the horizontal condition on the EU financial interests is not fulfilled, it shall adopt an implementing decision determining the non-fulfilment and identifying the specific measures of the Plan affected by the non-fulfilment, within two months of receiving the Member State’s observations referred to in paragraph 5. | |
| 6. For that purpose, the following aspects shall be taken into consideration: | |
| (a) the actual or potential impact on the sound financial management of the Union budget or on the financial interests of the Union; | |
| (b) the nature, duration, gravity and scope. | |
| 7. The Member State may submit payment applications for the specific measures identified in the decision referred to in paragraph 5, but the but the Commission shall not make the corresponding payments until the horizontal condition on the EU financial interests has been fulfilled in respect of those measures. | |
| 8. The Member State concerned shall inform the Commission as soon as it considers that the horizontal condition on the protection of the EU financial interests has been fulfilled. The Commission shall assess that information within two months from receipt. Where the Commission considers that the horizontal condition on the protection of the EU financial interests has been fulfilled, it shall repeal the decision referred to in paragraph 5. Where the Commission disagrees, it shall inform the Member State thereof and set out its assessment. | |
| 9. The Commission shall reduce proportionately the Union financial contribution to of the Member State as regards the specific measures concerned or, in respect of loan support, take any measure available under the loan agreement, where the decision referred to in paragraph 5 has not been repealed within one year of its adoption. | |
| 10. The Commission shall include, in its annual report adopted pursuant to Article 325(5) TFEU, a dedicated section on the application of this Article. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The appropriations corresponding to decommitments in accordance with Article 7(3) of Regulation (EU, Euratom) 2020/2092 and Articles 8 [Charter] and 9 [RoL horizonal condition] of this Regulation may be made available again for use under other Union instruments or programmes implemented under direct or indirect management, in particular those contributing to supporting Europe’s democracy, civil society, Union values or the fight against corruption. | 4. Without prejudice to the prerogatives of the budgetary authority, the Commission shall propose to make the appropriations corresponding to decommitments in accordance with Article 7(3) of Regulation (EU, Euratom) 2020/2092 and horizontal conditions referred to in Article 7 of this Regulation, available again under the Flexibility Instrument as referred to in Article X of Regulation (EU) 202X/XXXX [MFF Regulation] for use under other Union instruments or programmes implemented under direct or indirect management, in particular those contributing to supporting Europe’s democracy, civil society, Union values or the fight against corruption. Such appropriations shall at least partially reach final recipients or beneficiaries from the Member States in respect of which the decommitment has occurred. |
| Text proposed by the Commission | Amendment |
|---|---|
| (aa) ensure that interruption of payment deadlines, suspension of payments, financial corrections or other measures protecting the Union budget do not result in undue delays or non-payment to beneficiaries, recipients, final recipients, contractors or participants who have complied with the applicable conditions for support. |
| Text proposed by the Commission | Amendment |
|---|---|
| (iiia) in the Report on the application of the Charter |
| Text proposed by the Commission | Amendment |
|---|---|
| (iiib) in the Rule of Law Report |
| Text proposed by the Commission | Amendment |
|---|---|
| (iiic) in the report on the protection of the European Union's financial interests and the fight against fraud, and the accompanying documents, in particular on the Commission Anti-Fraud Strategy Action Plan implementation monitoring and the accompanying assessments on National Antifraud Strategies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) provide the list and description of measures grouped in chapters, including the general and specific objectives that each of them primarily pursues and the list of envisaged milestones and targets, with their indicative completion date during the programming period, including the additional measures and related milestones and targets in case the Member State concerned requests loan support. Measures linked to the CAP shall comply with the requirements set out in Title V [CAP] and Regulation (EU) 202X/XXXX [CAP Regulation] and Regulation (EU) 202X/XXXX [CMO] and those linked to the Common Fisheries Policy with the requirements set out in Article XX of Regulation XX [CFP]. The indicators proposed for the targets shall be based on the output indicators listed in Annex I to Regulation (EU) 202X/XXXX [Performance Regulation] except where duly justified; | (c) provide the list and description of measures grouped in chapters, including the general and specific objectives that each of them primarily pursues and the list of envisaged milestones and targets, with their indicative completion date during the programming period, including the additional measures and related milestones and targets in case the Member State concerned requests loan support. Milestones and targets shall be specific, measurable, verifiable and directly linked to the expected outputs and, where relevant, results of the measure. Milestones and targets consisting solely of procedural or administrative steps shall not trigger payments unless they are necessary, proportionate and clearly linked to the delivery of tangible outputs or results. Measures linked to the CAP shall comply with the requirements set out in Title V [CAP] and Regulation (EU) 202X/XXXX [CAP Regulation] and Regulation (EU) 202X/XXXX [CMO] and those linked to the Common Fisheries Policy with the requirements set out in Article XX of Regulation XX [CFP]. The indicators proposed for the targets shall be based on the output indicators listed in Annex I to Regulation (EU) 202X/XXXX [Performance Regulation]; |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) set out the total estimated costs of the measures in accordance with the template set out in Annex V, as part of the Plan or of a request for its amendment, for a total amount at least equivalent to the sum of the Union financial contribution, any requested loans, and national contribution, together with information on existing or planned Union financing where relevant, backed up by appropriate justification and by explanations of how it is plausible and reasonable and in line with the principle of cost efficiency, sound financial management and commensurate to the expected economic and social impact. The non-programmed amount set aside as flexibility amount shall be considered as part of the total estimated costs of the measures; | (d) set out the total estimated costs of the measures in accordance with the methodology referred to in paragraph 3a and the template set out in Annex V, as part of the Plan or of a request for its amendment, for a total amount at least equivalent to the sum of the Union financial contribution, any requested loans, and national contribution, together with information on existing or planned Union financing where relevant, backed up by appropriate justification and by explanations of how it is plausible and reasonable and in line with the principle of cost efficiency, sound financial management and commensurate to the expected economic and social impact. The non-programmed amount set aside as flexibility amount shall be considered as part of the total estimated costs of the measures; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ea) ensures that the estimated total cost of the Plan is reasonable and is in line with the principle of cost efficiency and is commensurate to the expected national economic and social impact; |
| Text proposed by the Commission | Amendment |
|---|---|
| (eb) sets out clear arrangements to prevent, detect and correct corruption, fraud, and conflicts of interests when using the funds provided under NRPP, including the arrangements that aim to avoid double funding; |
| Text proposed by the Commission | Amendment |
|---|---|
| (k) explain how the Member State’s system and arrangements are sufficient to ensure a regular, effective and efficient use of Union resources, in compliance with sound financial management and the protection of the financial interests of the Union, based on the key requirements laid down in Annex IV [key requirements], together with measures to address potential deficiencies; | (k) explain how the Member State’s system and arrangements are sufficient to ensure a regular, effective and efficient use of Union resources, in compliance with sound financial management and the protection of the financial interests of the Union, in line with Article 9a (new) and based on the key requirements laid down in Annex IV [key requirements], together with measures to address potential deficiencies; Member State shall be required to provide confirmation of the recording of data and full use of the system referred to in Art 36(2) of Financial Regulation; |
| Text proposed by the Commission | Amendment |
|---|---|
| (o) provide a self-assessment of the compliance with the Charter horizontal condition referred to in Article 8 [Charter Article]; | (o) provide a self-assessment of the compliance with the Charter horizontal condition referred to in Article 8 [Charter Article] which shall be verified by the Commission; |
| Text proposed by the Commission | Amendment |
|---|---|
| (p) specify the way in which the Plan and its envisaged implementation ensure the respect of the Rule of Law horizontal condition referred to in Article 9 [RoL horizontal condition], including the follow-up given to the country-specific recommendations issued in the framework of the latest Rule of Law Report and European Semester, together with measures to address those identified country-specific challenges. | (p) provide sufficient evidence that the Plan and its envisaged implementation ensure the respect of the Rule of Law horizontal condition referred to in Article 9 [RoL horizontal condition], including the follow-up given to the country-specific recommendations issued in the framework of the latest Rule of Law Report and European Semester, together with measures to address those identified country-specific challenges. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ra) be drafted on the basis of meaningful involvement of local and regional authorities, economic and social partners, and civil society organisations, in accordance with the Partnership Principle and Code of Conduct on Partnerships. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. The Commission shall adopt a delegated act laying down the methodology to be applied by the Member States when preparing the total estimated costs of measures under their Plans as referred to in paragraph 2d, and the methodology to be applied by the Commission to verify these estimates. The methodology shall ensure that cost estimates are evidenced, plausible, comparable across Member States, and protected against inflated or unjustified valuations of similar measures, and shall provide for periodic re-assessment throughout implementation. The methodology for the calculation of the estimated costs shall rely, for the purposes of sound financial management, on verified historical data, or where not available, statistical data, breakdown of costs based on quantities and unit prices, cost account practices and benchmarking against market prices or comparable measures. Member States should ensure that the information is sufficiently documented to allow for verification and audit. | |
| In preparing the methodologies, the Commission may be supported by relevant experts, including, where appropriate, the European Court of Auditors. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3b. The Commission shall, on the basis of the reporting obligation on the unit or total costs, as relevant, of the supported activities when financing not linked to costs is applied, create an FNLC Benchmarking Tool that should collect and compare the unit costs of milestones and targets. |
| Text proposed by the Commission | Amendment |
|---|---|
| Commission proposal and Council implementing decision | Commission proposal for delegated act |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Commission shall assess the Plan or the amended Plan submitted by the Member State and its compliance with this Regulation within four months of its submission and make a proposal for a Council implementing decision. When carrying out the assessment, the Commission shall ensure that the NRP Plan complies with all requirements laid down in this Regulation, in particular in Article 22. | 1. The Commission shall assess the initial Plan or the amended Plan submitted by the Member State and its compliance with this Regulation within four months of its submission and adopt a delegated act. When carrying out the assessment, the Commission shall ensure that the NRP Plan complies with all requirements laid down in this Regulation, in particular in Article 22. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1a. The Commission shall adopt a delegated act laying down a standardised methodology to be applied by it in assessing each Plan or amended Plan submitted by Member States as referred to in paragraph 1, which shall specify at least: | |
| (a) the methodology for determining the amount of support; | |
| (b) the objectively verifiable conditions triggering payment; | |
| (c) the procedure for verifying fulfilment, including, where appropriate, independent verification; | |
| (d) the consequences of partial or non-fulfilment, including proportional reductions, suspensions and recoveries where applicable. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. Where the Plan does not comply with the requirements referred to in paragraph 1, the Commission shall communicate a duly justified reasoning to the Member State concerned within the deadline set out in paragraph 1. | 3. Where the Commission concludes that a Plan does not comply with the requirements referred to in Article 22, the Commission shall give a negative assessment and shall communicate a duly justified reasoning to the Member State concerned within the deadline set out in paragraph 1. |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) the list of measures covered by the Union contribution and loans contained in the NRP Plan; | (c) the description and the list of measures covered by the Union contribution and loans contained in the NRP Plan; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ca) the milestones and targets for the implementation of those measures, for each of them the corresponding pay-out value, and the time limit by which the final milestones and targets shall be completed; |
| Text proposed by the Commission | Amendment |
|---|---|
| (cb) the arrangements and timetable for monitoring and implementation of the Plan, including measures to protect financial interests; |
| Text proposed by the Commission | Amendment |
|---|---|
| (cc) the Union contribution per year, based on the percentages set out in Article 14(1) [commitments]; |
| Text proposed by the Commission | Amendment |
|---|---|
| 5. In duly justified cases, where the Commission concludes that one or more measures of the Plan do not comply with the requirements referred to in paragraph 1, and that a corresponding request made in accordance with paragraph 2, second subparagraph, has not been satisfactorily addressed by the Member States, it may include in the Commission proposal referred to in paragraph 4 an identification of the deficiencies affecting those measures. | 5. Where the Commission concludes that one or more measures of the Plan do not comply with the requirements referred to in paragraph 1, and that a corresponding request made in accordance with paragraph 2, second subparagraph, has not been satisfactorily addressed by the Member States, it shall not make a proposal as referred to in paragraph 4. The Commission shall communicate a duly justified reasoning, including an identification of the deficiencies, to the Member State concerned within the deadline set out in paragraph 1. |
| Text proposed by the Commission | Amendment |
|---|---|
| 6. The Council shall adopt the implementing decisions referred to in paragraph 1, as a rule, within four weeks of the adoption of the Commission proposal. | 6. The Council and the Parliament may object to the delegated act referred to in paragraph 1, as a rule, within four weeks of the adoption of the Commission proposal. |
| Text proposed by the Commission | Amendment |
|---|---|
| Once the Council has adopted an implementing decision as referred to in paragraph 6, the Commission shall adopt a financing decision within the meaning of Article 110 of Regulation (EU, Euratom) 2024/2509, including the following: | Once as the delegated act referred to in paragraph 6 has entered into force, the Commission shall adopt a financing decision within the meaning of Article 110 of Regulation (EU, Euratom) 2024/2509, including the following: |
| Text proposed by the Commission | Amendment |
|---|---|
| 8. Payment applications for the specific measures affected by deficiencies identified in the implementing decisions adopted by the Council may be submitted by the Member State concerned, but the Commission shall not make the corresponding payments until the deficiencies have been remedied. | 8. Payment applications for the specific measures affected by deficiencies identified in the delegated act referred to in paragraph 5 shall be submitted by the Member State concerned, but the Commission shall not make the corresponding payments until the deficiencies have been remedied. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. The Commission shall assess the compliance of the amended NRP Plan with this Regulation, including Article 23 [Commission proposal and Council implementing decision], and may make observations within three months of the submission of the amended NRP Plan. | 2. The Commission shall assess the compliance of the amended NRP Plan with this Regulation, including Article 23, and may make observations within three months of the submission of the amended NRP Plan. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where the Commission has not submitted observations or where it is satisfied that any observations made have been duly taken into account, and where the amendment of the NRP Plan would result in a modification of the total Union contribution, of the amount of loan support or the list of measures or in one or more measures of the Plan no longer complying with the requirements referred to in Article 23(1) [Commission proposal and Council implementing decision], the Commission shall make a proposal for a new Council implementing decision in accordance with Article 23 no later than four months after the submission of the amended NRP. The Council shall adopt the new implementing decision, as a rule, within four weeks of the adoption of the Commission proposal. The Commission shall then amend the financing decision referred to in Article 23(7) [Commission proposal and Council implementing decision] accordingly. | Where the Commission has not submitted observations or where it is satisfied that any observations made have been duly taken into account, and where the amendment of the NRP Plan would result in a modification of the total Union contribution, of the amount of loan support or the list of measures or in one or more measures of the Plan no longer complying with the requirements referred to in Article 23(1), the Commission shall adopt a delegated act in accordance with Article 23 no later than four months after the submission of the amended NRP. The Council and the Parliament may object within four weeks of the adoption of the Commission proposal. Following the entry into force of the delegated act, the Commission shall amend the financing decision referred to in Article 23(7) accordingly. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where the amendment of the NRP Plan would not result in a modification of the total Union contribution, of the amount of loan support or the list of measures, the Commission shall proceed directly by amending the financing decision referred to in Article 23(7) [Commission proposal and Council implementing decision] accordingly. | Where the amendment of the NRP Plan would not result in a modification of the total Union contribution, of the amount of loan support or the list of measures, the Commission shall proceed directly by amending the financing decision referred to in Article 23(7) accordingly. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) for corrections of a purely clerical or editorial nature or in the case of minor adjustments to the NRP Plan, representing an increase or decrease of less than 5 % of a target set out in the NRP Plan. Member States shall apply those rules only once per target and shall notify the Commission of such adjustments. Such amendments shall comply with all requirements of the NRP Plan, including the revision of costing information; | (a) for corrections of a purely clerical or editorial nature, Member States shall apply those rules only once per target and shall notify the Commission of such adjustments. Such amendments shall comply with all requirements of the NRP Plan, including the revision of costing information; |
| Text proposed by the Commission | Amendment |
|---|---|
| 8. The specific measures identified in the implementing decision referred to in Article 9(4) or subject to a decision imposing measures for the protection of the budget under Regulation (EU, Euratom) 2020/2092 shall not be amended until the decision has been repealed, unless the amendment is intended to support measures that contribute to the fulfilment of the Rule of Law horizontal condition or to addressing the situation that led to the adoption of the aforementioned decisions. | 8. The specific measures identified in Articles 8(4), 9(4) and 9a (5), or subject to a decision imposing measures for the protection of the budget under Regulation (EU, Euratom) 2020/2092 shall not be amended until the decision has been repealed, unless the amendment is intended to support measures that contribute to the fulfilment of the relevant horizontal condition or to addressing the situation that led to the adoption of the aforementioned decisions. |
| Text proposed by the Commission | Amendment |
|---|---|
| 9. The specific measures identified in the implementing decision referred to in Article 8(4) [Charter conditions] shall not be amended until the decision has been repealed, unless the amendment is intended to support measures that contribute to: | deleted |
| (a) the fulfilment of the Charter horizontal condition; | |
| (b) addressing significant changes in the priorities of the Union, within the limit of 30% of the amounts associated with the specific measures concerned. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. For the purposes of Article 63(3) of Regulation (EU, Euratom) 2024/2509, each Member State shall identify one or more managing authorities, one or more paying agencies and one or more audit authorities for the Plan. The authorities identified shall fulfil the relevant key requirements set out in Annex IV to this Regulation. All authorities identified for the purposes of this Article shall have the possibility for exchanges with the Commission. | 1. For the purposes of Article 63(3) of Regulation (EU, Euratom) 2024/2509, each Member State shall designate one or more managing authorities, one or more paying agencies and one or more audit authorities for the Plan. The designated authorities shall fulfil the relevant key requirements set out in Annex IV to this Regulation. All authorities designated for the purposes of this Article shall have the possibility for exchanges with the Commission. Where the Plan consists of regional and territorial chapters pursuant to Article 21(2), the relevant regional managing authorities responsible for their design, programming, management and implementation shall have possibility for exchanges directly with the Commission. Member States shall ensure a clear and documented chain of accountability between all authorities identified and the final recipients of Union funding. Member States shall ensure that those authorities carry out their tasks impartially and that effective arrangements are in place to prevent, identify and remedy any conflict of interest (within the meaning of Article 61 of Regulation 2024/2509). Member States shall ensure that managing authority, paying agency and audit authority, remain functionally independent in the performance of its tasks and is protected from any undue influence, in particular political pressure, in the exercise of its functions. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Where a Member State entrusts the implementation of the Plan to authorities in charge of implementing cohesion policy, the CAP or European Maritime Fisheries and Aquaculture Fund in the 2021-2027 programming period and based on all available audit results the Commission did not question the effective functioning of these authorities, these authorities shall be deemed to comply with the key requirements. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The Commission shall verify plan authorities’ compliance with the key requirements set out in Annex IV to this Regulation prior to the disbursement of payments under the Plan to the Member State concerned. System audits of all plan authorities shall be carried out to confirm capacity and readiness to effectively manage the Plans under the performance-based budgeting framework and protect the financial interests of the EU before payments are released and annually in order to support the transition towards the new budgeting model. Conclusions of these system audits shall be enclosed in the management declarations. Where readiness could not be confirmed, Commission shall provide necessary technical assistance and support capacity building to ensure timely implementation pursuant to Articles 12 and 13 of this Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The managing authority may identify one or more intermediate bodies to carry out certain tasks under their responsibility. Arrangements between the managing authorities and intermediate bodies shall be recorded in writing. The tasks delegated to intermediate bodies shall not be entrusted further to other bodies. | 4. The managing authority may identify one or more intermediate bodies to carry out certain tasks under their responsibility. Arrangements between the managing authorities and intermediate bodies shall be recorded in writing. The tasks delegated to intermediate bodies shall not be entrusted further to other bodies. The managing authority shall ensure that delegated tasks are carried out in compliance with the requirements on traceability, data recording and auditability, as set out in this Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5. The audit authority shall be a public authority, functionally independent from the auditees. Audit work may be carried out by a public or private body other than the audit authority under the responsibility of that authority. Where the Member State identifies more than one audit authority, it shall set up coordination arrangements for the preparation of the annual audit opinion and summary of audits referred to in Article 53 [functions of the audit authority]. | 5. The audit authority shall be a public authority, functionally independent from the auditees. Audit work may be carried out by a public or private body other than the audit authority under the responsibility of that authority. Functional independence and financial neutrality of audit authorities and bodies shall be guaranteed. Where the Member State identifies more than one audit authority, it shall set up coordination arrangements for the preparation of the annual audit opinion and summary of audits referred to in Article 53 [functions of the audit authority]. |
| Text proposed by the Commission | Amendment |
|---|---|
| 6. Member States shall ensure that the principle of separation of functions between and within the authorities identified for the Plan is respected. | 6. Member States shall ensure that the principle of separation of functions between and within the authorities identified for the Plan is respected, including functional independence between managing authorities, paying agencies and audit authorities. |
| Text proposed by the Commission | Amendment |
|---|---|
| 9. When carrying out their functions, the plan authorities may use a single integrated and interoperable information and monitoring system, including a single data-mining and risk-scoring tool, as referred to in Article 36(2), point (d) of the Regulation (EU, Euratom) 2024/2509, to access and analyse the relevant data, with a view to a generalised application by Member States. | 9. When carrying out their functions, the plan authorities shall use a single integrated and interoperable information and monitoring system, including a single data-mining and risk-scoring tool, as referred to in Article 36(2), point (d) of the Regulation (EU, Euratom) 2024/2509, to access and analyse the relevant data. |
| Text proposed by the Commission | Amendment |
|---|---|
| 10. Annual review meetings shall be organised once a year between the Commission and each Member State to examine the performance of the Plan or its chapters. The relevant authorities and the coordinating authority shall participate in the review meetings. The outcome of the review meeting shall be recorded in writing. The Member State shall follow up issues raised during the review meeting which affect the implementation of the plan or one or more chapters and shall inform the Commission within three months of the measures taken. | 10. Annual review meetings shall be organised once a year between the Commission and each Member State to examine the performance of the Plan or its chapters. All relevant plan authorities shall participate in the review meetings. The outcome of the review meeting shall be recorded in writing. The Member State shall follow up issues raised during the review meeting which affect the implementation of the plan or one or more chapters and shall inform the Commission within three months of the measures taken. The review shall include an assessment of the reliability of reported data and effectiveness of control systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| The coordinating authority shall be responsible for: | 1. The coordinating authority shall be responsible for: |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) monitoring the implementation of the Plan while ensuring sound governance practices and the maintenance of adequate administrative capacity by the authorities responsible for the Plan; | (a) monitoring the implementation of the Plan, including the reliability of reported data and the effectiveness of management and control systems while ensuring sound governance practices and the maintenance of adequate administrative capacity by the authorities responsible for the Plan; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) submitting payment applications for the plan to the Commission in accordance with Article 65; | (c) submitting payment applications for the plan to the Commission in accordance with Article 65 and verifying the data included in payment applications on milestones and targets, in particular, that it is supported by appropriate evidence; |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) providing the management declaration referred to Article 59(1), point (c) [Annual assurance package] in accordance with the template set out in Annex XII [management declaration] signed by the managing authority or the paying agency; | (e) providing the management declaration referred to Article 59(1), point (c) [Annual assurance package] in accordance with the template set out in Annex XII [management declaration] signed by the managing authority or the paying agency and accompanied by management declarations of all management authorities coordinated; the management declarations shall include assurance on the completeness, accuracy and reliability of data; |
| Text proposed by the Commission | Amendment |
|---|---|
| (f) coordinating and submitting to the Commission all the documents requested as part of the annual assurance package referred to in Article 59 [annual package]; | (f) coordinating and submitting to the Commission all the documents requested as part of the annual assurance package referred to in Article 59 [annual package] and ensuring that the annual assurance package is based on harmonised methodologies and consistent data; |
| Text proposed by the Commission | Amendment |
|---|---|
| (g) ensuring financial flows to managing authorities, guaranteeing that with each payment made by the Commission, such authorities receive the amounts due to them, in accordance with the progress made in the implementation of the measures included in their respective chapters and taking into account potential financial corrections resulting from the implementation of their chapters and that they receive by the end of the period an amount at least equivalent to their Union contribution; | (g) ensuring financial flows to managing authorities and paying agencies, guaranteeing that with each payment made by the Commission, such authorities receive the amounts due to them, in accordance with the verified progress made in the implementation of the measures included in their respective chapters and taking into account potential financial corrections resulting from the implementation of their chapters and that they receive by the end of the period an amount at least equivalent to their Union contribution; |
| Text proposed by the Commission | Amendment |
|---|---|
| (h) ensuring a framework to strengthen the administrative capacity of authorities, stakeholders, partners, and beneficiaries at national and local levels, and promoting policy learning and experimentation; | (h) ensuring a framework to strengthen the administrative capacity of authorities, stakeholders, partners, and beneficiaries at national and local levels, and promoting policy learning and experimentation, supported by the Commission; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ja) ensuring the traceability of Union funding throughout the implementation chain, including at the level of final recipients. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where a Member State has not set up a coordinating authority, the functions under this article shall, where relevant, be carried out by the managing authority. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) selecting operations with a view to maximising the contribution of the Plan towards the achievement of the objectives of the Fund, defined at the level of its chapters and measures by establishing and applying criteria and procedures which are non-discriminatory and transparent; | (a) selecting operations with a view to maximising the contribution of the Plan towards the achievement of the objectives of the Fund, defined at the level of its chapters and measures by establishing and applying criteria and procedures which are non-discriminatory and transparent; Selection criteria shall ensure that operations are measurable, verifiable and auditable in terms of their contribution to milestones and targets; |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) carrying out management verifications to ensure the fulfilment of the milestones and targets set out in the Plan and the effective use of funds in compliance with applicable law; for the purposes of drawing up the management declaration, the managing authority is not expected to verify the underlying costs of the operations; | (b) carrying out management verifications to ensure the fulfilment of all milestones and targets under its responsibility in compliance with applicable law, including public procurement, state aid, and the avoidance of fraud, corruption, conflicts of interest and double funding; for the purposes of drawing up the management declaration, the managing authority shall verify the underlying costs of operations; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) applying effective and proportionate measures and procedures, taking into account the risks identified, to prevent, detect, and correct irregularities, including fraud, corruption, conflict of interests, and double-funding and ensure compliance of the underlying operations with applicable law, in accordance with the relevant key requirements set out in Annex IV [key requirements]; | (c) applying effective and proportionate measures and procedures, taking into account the risks identified, to prevent, detect, report and correct irregularities, including fraud, corruption, conflict of interests, and double-funding or any other illegal activity affecting the financial interests of the Union, and ensure compliance of the underlying operations with applicable law, in accordance with the relevant key requirements set out in Annex IV [key requirements]; |
| Text proposed by the Commission | Amendment |
|---|---|
| (g) ensuring that a beneficiary receives the amount due in relation to the implementation of a measure in full and no later than [80] days from the date of submission of the payment claim by the beneficiary; and for interventions referred to in Article 35, points (a) to (g), (o), (p), and (r) [types of interventions], ensuring that the payment to beneficiaries takes place not later than 30 June of the year following the year of the submission of the payment claim. The deadline may be interrupted if information submitted by the beneficiary does not allow the managing authority to establish whether the amount is due; | (g) ensuring that a beneficiary receives the amount due in relation to the implementation of a measure in full and no later than [80] days from the date of submission of the payment claim by the beneficiary; and for interventions referred to in Article 35, points (a) to (g), (o), (p), and (r) [types of interventions], ensuring that the payment to beneficiaries takes place not later than 30 June of the year following the year of the submission of the payment claim. The deadline may be interrupted if information submitted by the beneficiary does not allow the managing authority to establish whether the amount is due. Member States shall not impose additional documentation, verification or reporting requirements on beneficiaries beyond what is necessary to establish eligibility, legality, regularity and the achievement of the relevant milestone, target or output. Any additional national requirement shall be proportionate, justified and published in advance; |
| Text proposed by the Commission | Amendment |
|---|---|
| (h) recording and storing electronically the data necessary for monitoring, evaluation, financial management, verifications and audits in accordance with Article 58 [Responsibilities of the MS] and Annex IV [key requirements], and ensure the security, integrity and confidentiality of data and the authentication of users; | (h) recording and storing electronically the data necessary for monitoring, evaluation, financial management, verifications and audits in accordance with Article 58 [Responsibilities of the MS] and Annex IV [key requirements], and ensure the security, integrity and confidentiality of data and the authentication of users; the systems shall allow the reconciliation of financial data with performance data and ensure traceability to final recipients; |
| Text proposed by the Commission | Amendment |
|---|---|
| (j) ensuring that beneficiaries comply with their obligation to ensure the visibility of the Union support, in accordance with Article 18 of Regulation (EU, Euratom) XX [Performance regulation] | (j) ensuring that beneficiaries and recipients comply with their obligation to ensure the visibility of the Union support, in accordance with Article 18 of Regulation (EU, Euratom) XX [Performance regulation]; |
| Text proposed by the Commission | Amendment |
|---|---|
| (l) submitting information on the implementation progress of the measures in the Plan as required by Article 58 [Responsibilities of Member States] and Annex IX [Reporting on progress in implementation of measures]. | (l) submitting information on the implementation progress of the measures in the Plan as required by Article 58 [Responsibilities of Member States] and Annex IX [Reporting on progress in implementation of measures]. information submitted shall be complete, accurate and reliable, and be subject to appropriate validation procedures. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Management verifications referred to paragraph 1, point (b) shall be risk-based and proportionate to the risks identified ex ante and in writing. | 2. The verification of the underlying operations as part of the Management verifications referred to paragraph 1, point (b) shall be risk-based and proportionate to the risks identified ex ante and in writing. Risk assessments shall explicitly take into account risks related to fraud, corruption, conflict of interests and unreliable reporting. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. Management verifications shall include administrative verifications in respect of payment claims made by beneficiaries and on-the-spot verifications of operations. Those verifications shall be carried out before submission of the annual assurance package in accordance with Article 59. | 3. Management verifications shall be carried out to verify the fulfilment of all milestones and targets under the responsibility of the managing authority, and compliance with applicable law, and shall include administrative verifications in respect of payment claims made by beneficiaries and on-the-spot verifications of operations. Those verifications shall be carried out before submission of the annual assurance package in accordance with Article 59 to verify costs of underlying transactions. On-the-spot verifications shall, where appropriate, include verifications of the actual delivery of outputs and results linked to milestones and targets. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The paying agency shall have an administrative organisation and a system of internal control that complies with internationally recognised standards of internal control and that provides sufficient guarantees that payments are legal, regular and properly accounted for. | 1. The paying agency shall have an administrative organisation and a system of internal control that complies with internationally recognised standards of internal control and that provides sufficient guarantees that payments made by the paying agency to beneficiaries, including final recipients where relevant, are legal, regular and properly accounted for. The internal control system shall ensure that payments are made only on the basis of verified information and a complete audit trail. All payments shall be traceable in the paying agencies' accounting systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| The paying agency may delegate the performance of its tasks, with the exception of making payments. | The paying agency may delegate the performance of its tasks, with the exception of making payments. The paying agency shall ensure that its tasks are carried out in manner that guarantees the reliability of data and compliance with applicable law. |
| Text proposed by the Commission | Amendment |
|---|---|
| The paying agency shall provide the coordinating authority with the necessary information for the purpose of Article 50, points (c), (e) and (f) of Regulation [CA]. | The paying agency shall provide the coordinating authority with the necessary information for the purpose of Article 50, points (c), (e) and (f) of Regulation [CA]. The information provided shall include assurance on the legality and regularity of expenditure and the reliability of data. |
| Text proposed by the Commission | Amendment |
|---|---|
| Each Member State shall continuously monitor the compliance of the paying agency with the requirements laid down in paragraph 1 and be in charge of issuing, reviewing and withdrawing their accreditation. | Each Member State shall continuously monitor the compliance of the paying agency with the requirements laid down in paragraph 1 and be in charge of issuing, reviewing and withdrawing their accreditation in accordance with harmonised criteria established by the Commission. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall adopt delegated acts establishing detailed rules on the accreditation of paying agencies, including governance requirements, internal control systems, audit capacity, and independence criteria. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where the Member State has determined that an accredited paying agency no longer respects one or more of the requirements laid down in paragraph 1 in a manner that affects the fulfilment of its tasks, the Member State shall put the paying agency’s accreditation under probation without delay. It shall draw up a plan including actions and deadlines to remedy the deficiencies found within a period to be determined according to the severity of the problem. That period which shall not exceed 12 months from the date on which the accreditation is put under probation. In duly justified cases, the Commission may, upon request of the Member State concerned, grant an extension of that period. | Where the Member State has determined that an accredited paying agency no longer respects one or more of the requirements laid down in paragraph 1 in a manner that affects the fulfilment of its tasks, the Member State shall put the paying agency’s accreditation under probation without delay. It shall draw up a plan including actions and deadlines to remedy the deficiencies found within a period to be determined according to the severity of the problem. That period which shall not exceed 12 months from the date on which the accreditation is put under probation. In duly justified cases, the Commission may, upon request of the Member State concerned, grant an extension of that period. Monitoring of compliance shall include the effectiveness of the systems to prevent irregularities, fraud and double funding. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The audit authority shall be responsible for carrying out audits on the fulfilment of milestones and targets, and system audits in order to provide assurance to the Commission regarding the effective functioning of the management and control systems, including whether the management and control systems ensure the legality and regularity of the underlying transactions and the effective and timely protection of the financial interests of the Union. The audits shall provide assurance on the effective use of funds in compliance with the applicable law. | 1. The audit authority shall be responsible for carrying out audits on the fulfilment of milestones and targets, including the reliability of data underpinning them and system audits in order to provide assurance to the Commission regarding the effective functioning of the management and control systems, including whether the management and control systems ensure the legality and regularity of the underlying transactions and the effective and timely protection of the financial interests of the Union. The audits shall provide assurance on the effective use of funds in compliance with the applicable law. |
| (i) data entered in the payment applications submitted for the reference period as referred to Article 59(1), point (a), [assurance package] are complete, accurate and reliable and supported by verifiable evidence; | |
| (ii) the management and control systems function properly and ensure the effective and timely protection of the financial interests of the Union and the legality and regularity of the underlying transactions, including their capacity to ensure the traceability of Union funding and the prevention of double funding. |
| Text proposed by the Commission | Amendment |
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| 3. The audit authority shall prepare an audit strategy based on a risk assessment, taking into account the management and control system description provided for as required in Article 22(2), point (m), covering system audits, and audits regarding the milestones and targets, and the effective use of funds in compliance with applicable law. All newly identified managing authorities shall be subject to a system audit before the submission of the first payment application. | 3. The audit authority shall prepare an audit strategy based on a risk assessment, taking into account the management and control system description provided for as required in Article 22(2), point (m), covering system audits, and audits regarding the milestones and targets, and the effective use of funds in compliance with applicable law. All newly identified managing authorities shall be subject to a system audit before the submission of the first payment application. The Commission shall verify and approve individual Member State’s audit strategy, as well as the risk assessment analysis to ensure that it is sufficient and in compliance with this Regulation. |
| Text proposed by the Commission | Amendment |
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| 4. The audit authority is not expected to verify the underlying costs of the operations for the purpose of its audit work. | 4. The audit authority shall verify the underlying costs of the operations for the purpose of its audit work and to ensure compliance with applicable law, including public procurement, state aid, and the absence of fraud, corruption, conflicts of interest and any other illegal activity affecting the Union financial interests. |
| Text proposed by the Commission | Amendment |
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| 2. Where the Member State sets up more than one monitoring committee, it shall also set up a coordinating committee which shall ensure the overview and the monitoring of the implementation of the plan, after consulting the relevant authorities managing each of the NRP Plan’s chapters, within three months of the date of notification to the Member State concerned of the decision approving the NRP Plan. The coordinating committee shall approve all elements listed under Article 56(1) [ functions of the monitoring committee] | 2. Where the Member State sets up more than one monitoring committee, it shall also set up a coordinating committee which shall ensure the overview and the monitoring of the implementation of the plan, after consulting the relevant authorities managing each of the NRP Plan’s chapters, within three months of the date of notification to the Member State concerned of the decision approving the NRP Plan. The coordinating committee shall approve all elements listed under Article 56(1) [ functions of the monitoring committee]. The coordinating committee shall also review risks related to fraud, conflict of interests and reliability of data. |
| Text proposed by the Commission | Amendment |
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| 5. The monitoring committee shall meet at least once a year and shall review the implementation of the chapter or chapters of the NRP Plan under its responsibility, including all issues that affect the progress towards achieving their objectives. | 5. The monitoring committee shall meet at least once a year and shall review the implementation of the chapter or chapters of the NRP Plan under its responsibility, including all issues that affect the progress towards achieving their objectives. The review shall include progress towards milestones and targets and the quality and reliability of reported data. |
| Text proposed by the Commission | Amendment |
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| 6. The rules of procedure of the monitoring committee and the data and information shared with the monitoring committee shall be published on the website referred to in Article 64. | 6. The rules of procedure of the monitoring committee and the data and information shared with the monitoring committee shall be published on the website referred to in Article 64. Published information shall include summaries of audit findings and corrective actions. |
| Text proposed by the Commission | Amendment |
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| 6a. The Monitoring Committees shall operate in accordance with the principles of multi-level governance and partnership, ensuring a bottom-up approach throughout the programme cycle. |
| Text proposed by the Commission | Amendment |
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| Each Member State shall determine in a public procedure and based on objective and transparent criteria, the composition and the size of the monitoring committee, ensuring a balanced representation of the relevant Member State authorities and intermediate bodies and of representatives of the partners referred to in Article 6 [partnership]. The number of such partners shall be equal or superior to members belonging to authorities or intermediate bodies. | Each Member State shall determine in a public procedure and based on objective and transparent criteria, the composition and the size of the monitoring committee, ensuring a balanced representation of the relevant Member State authorities, including regional and local authorities, and intermediate bodies and of representatives of the partners referred to in Article 6 [partnership]. The number of such partners shall be equal or superior to members belonging to authorities or intermediate bodies. Members of the monitoring committee shall be selected in a manner ensuring the absence of conflicts of interests. |
| Text proposed by the Commission | Amendment |
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| The Member State shall publish and annually update the list of the members of the monitoring committee on the website referred to in Article 64. | The Member State shall publish and keep updated the list of the members of the monitoring committee on the website referred to in Article 64. |
| Text proposed by the Commission | Amendment |
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| 2. Representatives of the Commission shall participate in the work of the monitoring committee in an advisory capacity. | 2. The audit authority and representatives of the Commission shall participate in the work of the monitoring committee in an advisory capacity and provide observations which shall be recorded in writing. |
| Text proposed by the Commission | Amendment |
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| (b) any issues that affect the performance of the chapter and the measures taken to address those issues; | (b) any issues that affect the performance of the chapter and the measures taken to address those issues, including weaknesses in control systems and risks related to fraud, corruption, conflicts of interest and unreliable reporting; |
| Text proposed by the Commission | Amendment |
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| (c) the fulfilment of the Rule of Law and Charter horizontal conditions laid down in Articles 8 and 9 [Rule of law and charter horizontal conditions] and their application throughout the programming period; | (c) the fulfilment of the horizontal conditions laid down in Article 7, and their application throughout the programming period, including by implementing follow-up actions and addressing systemic issues identified; |
| Text proposed by the Commission | Amendment |
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| (d) the progress made in carrying out evaluations, syntheses of evaluations and any follow-up given to findings; | (d) the progress made in carrying out evaluations, including the quality and methodological robustness of evaluations, syntheses of evaluations and any follow-up given to findings; |
| Text proposed by the Commission | Amendment |
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| (ga) the functioning of management, audit and control systems and the effectiveness of measures to ensure the timely and efficient protection of the financial interests of the EU and the traceability of Union funding; |
| Text proposed by the Commission | Amendment |
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| (b) the methodology, criteria and procedures for the selection of operations, including any changes thereto. The criteria applied and procedures used shall be non-discriminatory, inclusive and transparent, ensuring accessibility to persons with disabilities, ensuring gender equality, and take account of the Charter of Fundamental Rights of the European Union; | (b) the methodology, criteria and procedures for the selection of operations, including any changes thereto. The criteria applied and procedures used shall be non-discriminatory, inclusive and transparent, ensuring accessibility to persons with disabilities, ensuring gender equality, and take account of the Charter of Fundamental Rights of the European Union, and shall ensure that selected operations are verifiable and auditable in relation to milestones and targets; |
| Text proposed by the Commission | Amendment |
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| 4. In case of delays or challenges in the implementation of different chapters of the Plan, the coordinating committee can issue recommendations to the authorities managing the chapters of the Plan on improving the effectiveness of these chapters in achieving their objectives, including any corrective actions that shall be taken by the authorities. | 4. In case of delays or challenges in the implementation of different chapters of the Plan, the coordinating committee can issue recommendations to the authorities managing the chapters of the Plan on improving the effectiveness of these chapters in achieving their objectives, including any corrective actions that shall be taken by the authorities. Recommendations shall address, where relevant, deficiencies in reporting data, audit findings and risks to the Union budget. |
| Text proposed by the Commission | Amendment |
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| 1. The Member States shall take appropriate measures to protect the financial interests of the Union and to ensure that the use of funds in the implementation of the Plans complies with the applicable law, including applicable public procurement and State aid rules. They shall in particular ensure the prevention, detection, correction and reporting of irregularities, including fraud, corruption and conflicts of interest. | 1. The Member States shall take appropriate measures to protect the financial interests of the Union and to ensure that the use of funds in the implementation of the Plans complies with the applicable law, including as regards public procurement and State aid rules, and the avoidance of double funding. They shall ensure and regularly check that the support provided has been properly used to achieve the established milestones and targets or outputs, that the data relating to all performance indicators, including output and result indicators, are complete, accurate and reliable, and take all the appropriate actions. They shall in particular ensure the prevention, detection, correction and reporting of irregularities, including fraud, corruption and conflicts of interest, and any other illegal activities affecting the financial interests of the Union. Member States shall have in place systems guaranteeing a full audit trail to ensure the traceability of all funding provided under their Plans. |
| Text proposed by the Commission | Amendment |
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| (b) ensure and regularly check that the support provided has been properly used to achieve the established milestones and targets or outputs and take all the appropriate actions to ensure that the use of funds in the implementation of the Plans complies with applicable law; | (b) ensure and regularly verify, based on documented evidence and reliable data, that the support provided has been properly used to achieve the established milestones and targets or outputs and take all the appropriate actions to ensure that the use of funds in the implementation of the Plans complies with applicable law; |
| Text proposed by the Commission | Amendment |
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| (ba) ensure the completeness, accuracy and reliability of data relating to output and performance indicators; |
| Text proposed by the Commission | Amendment |
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| (c) take appropriate measures to prevent, detect and correct irregularities including fraud, corruption, conflicts of interest, including the use of data mining tools; | (c) take appropriate measures to prevent, detect, and report and correct irregularities including fraud, corruption, conflicts of interest including through the use of data mining tools; |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) ensure the avoidance of double funding from the Union budget, and take immediate measure to correct any situation of double funding by cancelling the most recent funds decided to the concerned operation; | (e) ensure the avoidance of double funding from the Union budget, and take immediate measure to correct any situation of double funding by cancelling the most recent funds decided to the concerned operation and, in the case of funds already disbursed, recover amounts constituting double funding; |
| Text proposed by the Commission | Amendment |
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| (g) ensure the reporting of all cases of suspected fraud, corruption and irregularities, including conflict of interest, double funding and other breaches of the applicable law in the Commission’s Irregularity Management System (IMS); the Commission shall summarise and publish that information annually and shall communicate it to the European Parliament; | (g) ensure the timely and complete reporting of all cases of suspected fraud, corruption and irregularities, including conflict of interest, double funding and other breaches of the applicable law, irrespective of whether they are linked to the fulfilment of milestones and targets, and whether committed by national authorities or economic operators, in the Commission’s Irregularity Management System (IMS); The Commission shall summarise and publish that information annually, broken down by Member State, type of irregularity, financial impact and follow-up action, and shall communicate it to the European Parliament. The IMS shall serve as the single reporting platform for all breaches of applicable Union and national law relevant to the implementation of the Plan; Member States shall ensure the completeness, accuracy and consistency of all data reported in the IMS and in performance monitoring systems; the Commission shall summarise and publish that information annually and shall communicate it to the European Parliament; subject to confidentiality arrangements, the Commission shall provide to the European Parliament, upon request, the reporting of all cases mentioned above; |
| Text proposed by the Commission | Amendment |
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| (ii) receive access to the data referred to in Article 63 [on data collection and publication] within the exercise of their respective competences. | (ii) receive timely, direct and unrestricted access to all documents, records, data, metadata and information systems necessary to assess legality, regularity and performance, including the flow of funds to beneficiaries, recipients, final recipients, beneficial owners, contractors and subcontractors in accordance with Article 63 [on data collection and publication] within the exercise of their respective competences. |
| Text proposed by the Commission | Amendment |
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| (i) have systems and procedures in place to ensure that all supporting documents necessary for the audit trail related to a measure supported by the Fund are kept at the appropriate level for a ten year period from 31 December of the year in which the last payment by the Commission to the Member State is made; where a redress procedure has been initiated, an appeal has been lodged or where court proceedings have begun, the supporting documents shall be kept until those procedures or any subsequent recovery procedures are terminated; | (i) have systems and procedures in place to ensure that all supporting documents necessary for the audit trail related to a measure supported by the Fund are kept at the appropriate level for a ten year period from 31 December of the year in which the last payment by the Commission to the Member State is made and shall ensure that such documents allow the reconstruction of the full audit trail; where a redress procedure has been initiated, an appeal has been lodged or where court proceedings have begun, the supporting documents shall be kept until those procedures or any subsequent recovery procedures are terminated; the audit trail shall include, at least, documents evidencing selection, legal commitments, conditions for support, procurement and contracts, payments, achievement of milestones and targets, performance data, corrections, recoveries and IMS reporting, down to the level of beneficiaries, recipients, final recipients, contractors and subcontractors; |
| Text proposed by the Commission | Amendment |
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| (l) ensure that all official exchanges of information with the Commission are carried out by means of an electronic data exchange system referred to in Annex XVI [SFC2028: electronic data exchange system between the Member States and the Commission]. Member States are not expected to verify the underlying costs of the operations and the measures when assessing the fulfilment of milestones and targets. | (l) ensure that all official exchanges of information with the Commission are carried out by means of an electronic data exchange system referred to in Annex XVI [SFC2028: electronic data exchange system between the Member States and the Commission]. Member States shall verify the underlying costs of the operations and the measures when assessing the fulfilment of milestones and targets. |
| Text proposed by the Commission | Amendment |
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| 3. Member States shall inform the Commission by 15 February of each year on the progress in achieving the objectives established in the Plans, quantifying the fulfilment of each target and milestone, and progress achieved for output-based interventions supported by the Plans. This information shall be provided in accordance with the template set out in Annex IX [Reporting on progress in implementation of measures]. If no quantification on progress of milestones and targets is available in the progress reporting systems, the Member state shall provide an estimation of progress achieved, in accordance with the template set out in Annex IX [Reporting on progress in implementation of measures]. The information made available shall cover progress until the end of year N and shall be submitted as part of the annual assurance package referred to in Article 57(1), point (a). | 3. Member States shall inform the Commission by 15 February of each year on the progress in achieving the objectives established in the Plans, quantifying the fulfilment of each target and milestone, and progress achieved for output-based interventions supported by the Plans. This information shall be provided in accordance with the template set out in Annex IX [Reporting on progress in implementation of measures]. If no quantification on progress of milestones and targets is available in the progress reporting systems, the Member state shall provide an estimation of progress achieved, in accordance with the template set out in Annex IX [Reporting on progress in implementation of measures]. The information made available shall cover progress until the end of year N and shall be submitted as part of the annual assurance package referred to in Article 59(1), point (a). The information provided shall be complete, accurate and reliable and be subject to validation procedures. |
| Text proposed by the Commission | Amendment |
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| 4. The Commission is empowered to adopt delegated acts in accordance with Article 86 [delegated acts] supplementing paragraph 2, point (g) of this Article, with rules on the criteria for determining the cases of suspected fraud, corruption and irregularity to be reported and on the data to be provided in that context. | 4. The Commission shall adopt delegated acts by 31 January 2028 in accordance with Article 86 [delegated acts] supplementing paragraph 2, point (g) of this Article, with rules on the criteria for determining the cases of suspected fraud, corruption, conflict of interests and irregularity to be reported and on the data to be provided in that context. |
| Text proposed by the Commission | Amendment |
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| (i) the information submitted with the payment application(s) is complete, accurate and reliable; | (i) the information submitted with the payment application(s) is complete, accurate and reliable, and supported by verifiable evidence; |
| Text proposed by the Commission | Amendment |
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| (ii) the funds were properly used; | (ii) the funds were properly used in accordance with applicable law and with a view to achieving the objectives established in the NRP Plan; |
| Text proposed by the Commission | Amendment |
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| (iii) the management and control systems put in place function properly and give the necessary assurance that the funds were managed in accordance with all applicable laws, including on the prevention, detection, reporting and correction of conflicts of interests, corruption, double funding, fraud and other irregularities, and in line with the principle of sound financial management; | (iii) the management and control systems put in place function properly, ensure the legality and regularity of the underlying transactions and give the necessary assurance that the funds were managed in accordance with all applicable laws, including Union law on public procurement, State aid, and on the prevention, detection, reporting and correction of conflicts of interests, corruption, double funding, fraud and other irregularities, and in line with the principle of sound financial management, while ensuring traceability of funds; |
| Text proposed by the Commission | Amendment |
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| (iva) the performance data reported for monitoring and evaluation are complete, accurate and reliable; |
| Text proposed by the Commission | Amendment |
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| 2. The Commission shall take into account the information provided in the annual assurance package in order to decide whether any of the measures specified in Articles 66, 67 and 68 [interruptions][suspension of payments][financial corrections] are necessary. | 2. The Commission shall take into account the information provided in the annual assurance package in order to decide whether any of the measures specified in Articles 66, 67 and 68 [interruptions][suspension of payments][financial corrections] are necessary. The Commission shall perform sample-based verifications on each annual assurance package submitted by the Member States and shall automatically trigger audits or checks in case of reasonable proof of unreliability of data provided. |
| Text proposed by the Commission | Amendment |
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| 3. When submitting the final annual assurance package for the last financial year, the Member State shall confirm that the total payments from the Commission do not exceed the total amount paid by the Member State to the beneficiaries in implementing the Plan, taking into account the national contribution. | 3. When submitting the final annual assurance package for the last financial year, the Member State shall confirm on the basis of verifiable and audited data, including verified underlying costs, that the total payments from the Commission do not exceed the total amount paid by the Member State to the beneficiaries in implementing the Plan, taking into account the national contribution and any recoveries or financial corrections. Where this condition is not met, the excess amount shall be recovered. |
| Text proposed by the Commission | Amendment |
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| 4. For the purpose of audits, the Commission officials or their authorised representatives shall, in accordance with Article 58(2), point (h) [responsibilities of MS], have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to the plan implementation, including operations supported by the Fund or to management and control systems and shall receive copies in the specific format requested. The Commission officials or their authorised representatives may request supplementary information and perform on-the-spot audits. | 4. For the purpose of audits, the Commission officials or their authorised representatives shall, in accordance with Article 58(2), point (h) [responsibilities of MS], have access to all necessary records, documents and metadata, including full transaction chains from the Union contribution to beneficiaries and final recipients, irrespective of the medium in which they are stored, relating to the plan implementation, including operations supported by the Fund or to management and control systems and shall receive copies in the specific format requested. The Commission officials or their authorised representatives may request supplementary information and perform on-the-spot audits. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5. The Commission shall carry out audits during the implementation of the Fund and up to three years following the date of the final payment. | 5. The Commission shall verify the annual assurance package and shall carry out annual audits during the implementation of the Fund and up to three years following the date of the final payment. |
| Text proposed by the Commission | Amendment |
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| 5a. The Commission shall verify the fulfilment of milestones and targets by Member States before payments. |
| Text proposed by the Commission | Amendment |
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| 6. The Commission is not expected to verify the underlying costs of the operations for the purpose of its audit work. | 6. The Commission shall verify the underlying costs of the operations for the purpose of its audit work and to ensure compliance with applicable law, including public procurement and state aid, and the absence of fraud, corruption, conflicts of interest and any other illegal activities affecting the Union financial interests. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. When carrying out audits, the Commission and the audit authorities shall take due account of the principles of single audit and proportionality in relation to the level of risk to the budget of the Union. | 1. When carrying out audits, the Commission and the audit authorities shall take due account of the principles of single audit and proportionality in relation to the level of risk to the budget of the Union, while ensuring that the level of assurance required for the protection of the Union budget is not reduced. |
| Text proposed by the Commission | Amendment |
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| 3. For Plans for which the Commission concludes that the opinion of the audit authority is reliable, and the Member State concerned participates in the enhanced cooperation on the establishment of the EPPO, the Commission’s own audits shall be limited to auditing the work of the audit authority. | 3. For Plans for which the Commission concludes that the opinion of the audit authority is reliable, and the Member State concerned participates in the enhanced cooperation on the establishment of the EPPO, the Commission’s own audits may be limited to auditing the work of the audit authority. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The Commission and the audit authority may decide not to audit milestones and targets in any year where they have already been subject to an audit by the European Court of Auditors. | 4. The Commission and the audit authority may decide not to audit milestones and targets in any year where they have already been subject to an audit by the European Court of Auditors. Assurance may be drawn from statement of assurance audits carried out by the European Court of Auditors only where such audits were carried out with the same scope and objective. |
| Text proposed by the Commission | Amendment |
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| (a) there is a specific risk or suspicion of fraud, corruption or conflicts of interest or another serious non-compliance with the responsibilities of Member States referred to in Article 58 [Responsibilities of Member States]; | (a) there is a specific risk or suspicion of fraud, corruption or conflicts of interest or other illegal activities affecting the financial interests of the Union, or another serious non-compliance with the responsibilities of Member States referred to in Article 58 [Responsibilities of Member States]; including risks of unreliable reporting data; |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 62a | |
| Unique identifier and checks for double funding | |
| Where an operation receives combined or cumulative support from the Union budget, the Commission and the relevant Member State shall ensure that that operation is assigned a unique identifier enabling traceability across programmes and systems, and that ex ante cross-checks and risk-based ex post checks are performed in order to prevent, detect and correct double funding. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. For the purposes of audit and controls, transparency and performance monitoring and evaluation, Member States shall collect, record and store electronically the information referred to in points (a) to (g), while ensuring the security, integrity and confidentiality of data and the authentication of users and allowing automated data exchange with the electronic system identified by the Commission: | 1. For the purposes of audit and controls, transparency and performance monitoring and evaluation, Member States shall collect, record and store electronically in an interoperable and machine-readable format in accordance with Article 36 of Regulation (EU, Euratom) 2024/2509 the information referred to in points (a) to (g), while ensuring the security, integrity and confidentiality of data and the authentication of users and allowing automated data exchange with the electronic system identified by the Commission: |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii) the entity’s full legal name, address, and their VAT identification number or tax identification number where available or another unique identifier established at country level; | (ii) the entity’s full legal name, address, and their VAT identification number or tax identification number where available or another unique identifier established at country level, and ensure their verification against national or Union registers, where available; |
| Text proposed by the Commission | Amendment |
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| (vi) the amount of Union contribution committed, the indication of the associated measure under the Plan and the operation’s identifier. | (vi) the amount of Union contribution committed and the amounts disbursed to recipients and final recipients, the indication of the associated measure under the Plan and the operation’s identifier. |
| Text proposed by the Commission | Amendment |
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| (iii) information on all contracts, namely name, date, reference, contract amount and any relevant identifier or identification number; | (iii) information on all contracts, namely name, date, reference, contract amount and any relevant identifier or identification number, including full traceability of contractual chains; |
| Text proposed by the Commission | Amendment |
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| 4. Member States shall set up their systems for collection of data in a digital-ready and interoperable way based on the principle that data is collected only once and re-used. Member States shall ensure that beneficiaries, recipients, final recipients, contractors and sub-contractors are to the extent possible not confronted with duplication of data requests, have access to all relevant data related to them and can easily reuse these data to complete and submit applications. Whenever possible, Member States shall re-use existing registers and databases. | 4. Member States shall set up their systems for collection of data in a digital-ready and interoperable way based on the principle that data is collected only once and re-used. Member States shall ensure that beneficiaries, recipients, final recipients, contractors and sub-contractors are to the extent possible not confronted with duplication of data requests, have access to all relevant data related to them and can easily reuse these data to complete and submit applications. Whenever possible, Member States shall re-use existing registers and databases. Member States shall ensure that data is validated, consistent and reusable for audit purposes. |
| Text proposed by the Commission | Amendment |
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| The Member State shall ensure the publication of the information set out in Article 63(1) [Data collection and recording] on the website referred to in paragraph 1 of this Article, subject to the protection of personal data and the exceptions listed in paragraph 5 of this Article. The information shall be updated at least every six months. | The Member State shall ensure the publication of the complete information set out in Article 63(1) [Data collection and recording] on the website referred to in paragraph 1 of this Article, subject to the protection of personal data and the exceptions listed in paragraph 5 of this Article. The publication shall cover all beneficiaries, recipients, final recipients, final beneficiaries, contractors and subcontractors, and shall not be limited to a list of the largest recipients of funding The information shall be updated at least every six months. In any case, the scope of information published pursuant to this Article shall not be narrower than that required under Article 38 of Regulation (EU, Euratom) 2024/2509. |
| Text proposed by the Commission | Amendment |
|---|---|
| The information shall be in the official language or languages of the Member State and/or in either English, French or German, and shall remain available on the website for two years from the date of its initial publication. The data published on the website referred to in paragraph 1 shall be in a digital-ready, open, interoperable and machine-readable format, which allows data to be sorted, searched, extracted, compared and reused. | The information shall be in the official language or languages of the Member State and/or in either English, French or German, and shall remain available on the website for two years from the date of its initial publication. The data published on the website referred to in paragraph 1 shall be in a digital-ready, open, interoperable and machine-readable format, which allows data to be sorted, searched, extracted, compared and reused and shall allow cross-checks with other Union databases where applicable. |
| Text proposed by the Commission | Amendment |
|---|---|
| Any restriction of publication under this Article shall be necessary and proportionate and shall be documented. Where publication is restricted, the Member State and, where applicable, the Commission shall publish a non-confidential summary of the relevant information. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5a. Within the framework of the discharge procedure to the Commission, in accordance with Article 319 TFEU, the Fund shall be subject to reporting under the integrated financial and accountability reporting referred to in Article 253 of the Financial Regulation, and, in particular, separately in the Annual Management and Performance Report. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Payments by the Commission shall be made in accordance with the budget appropriations and subject to the available funding. | 1. Payments by the Commission shall be made in accordance with the budget appropriations and subject to the available funding. Pay-out values assigned to each milestone and target shall reflect the importance of that milestone and target, and be proportionate to the cost estimated as being needed to achieve them. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. The Member States shall submit to the Commission a payment application in accordance with the template set out in Annex XI [template for payment application]. The amounts included in a payment application shall correspond to the amounts justified by the fulfilment of milestones and targets or corresponding outputs for other interventions, in accordance with the decision approving the Plan and based on the evidence collected and verified by the Member State. | 2. The Member States shall submit to the Commission a payment application in accordance with the template set out in Annex XI ] and shall be supported by documented evidence and verifiable data. [template for payment application]. The amounts included in a payment application shall correspond to the amounts justified by the fulfilment of milestones and targets or corresponding outputs for other interventions, in accordance with the decision approving the Plan and based on the evidence collected and verified by the Member State. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. In assessing the fulfilment of milestones and targets, the Member State shall evaluate each milestone and target in its entirety, taking into account its wording, underlying purpose, and context, pursuant to Annex VIII [Assessment guidelines on the satisfactory fulfilment of milestones and targets under the Fund]. | 3. In assessing the fulfilment of milestones and targets, the Member State shall evaluate each milestone and target in its entirety, taking into account its wording, underlying purpose, and context, pursuant to Annex VIII [Assessment guidelines on the satisfactory fulfilment of milestones and targets under the Fund] including verification of the underlying data and evidence supporting the fulfilment. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5a. The Commission shall verify the fulfilment of milestones and targets based on sufficient documentary evidence prior to making the corresponding payment. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) that information suggests a serious non-compliance of a Member State with the obligations laid down in Article 58 [responsibilities of Member States], for which corrective measures have not been taken; | (a) that information suggests a non-compliance of a Member State with the obligations laid down in Article 58 [responsibilities of Member States], for which corrective measures have not been taken, including where such non-compliance affects the reliability of reporting data; |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the Commission intends to carry out verifications in particular to determine if one or more milestone or target or output included in a payment application has not been fulfilled or achieved; | (b) the Commission intends to carry out verifications in particular following receipt of concrete information to determine if one or more milestone or target or output included in a payment application has not been fulfilled; |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) the Member State has failed to take the corrective measures to remedy the situation giving rise to an interruption under Article 66(3) [interruption], point (a); | (a) the Member State has failed to take the corrective measures to remedy the situation giving rise to an interruption under Article 66(3) [interruption], |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) there is a serious non-compliance with the obligations laid down in Article 58 [Responsibilities of Member States], for which corrective measures have not been taken; | (b) there is a non-compliance with the obligations laid down in Article 58 [Responsibilities of Member States], irrespective of whether the relevant milestones and targets have been fulfilled, for which corrective measures have not been taken; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) one or more milestone or target or output included in a payment application has not been fulfilled or a milestone or a target, for which a payment has been disbursed, has been reversed pursuant to Article 69 [reversals]; | (c) one or more milestone or target or output included in a payment application has not been fulfilled or where such fulfilment cannot be verified based on reliable evidence or a milestone or a target, for which a payment has been disbursed, has been reversed pursuant to Article 69 [reversals]; |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) the Commission concludes that the horizontal conditions set out in Article 7 are no longer fulfilled; |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Before taking a decision on a suspension, the Commission shall inform the Member State of its conclusions and give the Member State the opportunity to present, within two months, its observations on the Commission’s assessment. The deadline may be extended if mutually agreed. The Commission shall take into account all relevant information and observations provided by the Member State before taking a decision on the suspension. | 2. Before taking a decision on a suspension, the Commission shall inform the Member State of its conclusions and give the Member State the opportunity to present, within two months, its observations on the Commission’s assessment. Commission shall take into account all relevant information and observations provided by the Member State before taking a decision on the suspension. |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) there is fraud, corruption or conflicts of interests affecting the financial interests of the Union, which was not detected and reported and corrected by the Member State; | (b) there is fraud, corruption, conflicts of interests, or any other illegal activity affecting the financial interests of the Union, which was not detected, not reported, or not corrected by the Member State; |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) there is a serious non-compliance with the obligations laid down in Article 58 [Responsibilities of Member States], for which corrective measures were not taken by the Member State; | (c) there is a non-compliance with the obligations laid down in Article 58 [Responsibilities of Member States], for which corrective measures were not taken by the Member State; |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) amounts were paid out for an unfulfilled milestone or target or unachieved output, which was not detected and reported by the Member State and corrective measures have not been taken by the end of the Plan; where a Member State reports such findings to the Commission, the suspension procedure set out in Article 67(1), point (c), (Suspension of payments) applies; | (d) amounts were paid out for an unfulfilled milestone or target or unachieved output, which was not detected and reported by the Member State and corrective measures have not been taken by the end of the Plan, including where the reporting of such milestone or target was inaccurate or misleading; where a Member State reports such findings to the Commission, the suspension procedure set out in Article 67(1), point (c), (Suspension of payments) applies; |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Without prejudice to paragraph 1, the Commission shall reduce proportionately the support and recover any amount due to the Union budget in all cases affecting the financial interests of the Union or the achievement of milestones and targets that have not been corrected by the Member State or serious non-compliance with the key requirements mentioned in Annex IV [key requirements], or with the obligations laid down in Article 58 [Responsibilities of Member States] that was not corrected by the Member State by the submission of assurance package in the final accounting year. | 4. Without prejudice to paragraph 1, the Commission shall reduce proportionately the support and recover any amount due to the Union budget in all cases affecting the financial interests of the Union or the achievement of milestones and targets that have not been corrected by the Member State or serious non-compliance with the key requirements mentioned in Annex IV [key requirements], or with the obligations laid down in Article 58 [Responsibilities of Member States] that was not corrected by the Member State within a period of two years from the date on which the Commission formally notified the Member State of the identified shortcomings. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Member State shall ensure that the fulfilment of any of the relevant milestones and targets remains ensured for at least five years after the date of the Commission payment corresponding to the achievement of the milestone or target. | 1. The Member State shall ensure that the fulfilment of any of the relevant milestones and targets remains ensured for at least five years after the date of the Commission payment corresponding to the achievement of the milestone or target and shall be supported by evidence demonstrating continued compliance. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Unless provided otherwise in this Regulation, where the total estimated cost of an operation does not exceed EUR 400 000, the public support provided to the beneficiary by the Member State shall take the form of financing not linked to cost or, a unit costs, lump sums or, flat rate, except for operations for which the support constitutes state aid. | 1. Unless provided otherwise in this Regulation, where the total estimated cost of an operation does not exceed EUR 200 000, the public support provided to the beneficiary by the Member State may take the form of financing not linked to cost or, a unit costs, lump sums or, flat rate, except for operations for which the support constitutes state aid. Operations whose cost exceed 200 000 shall be reimbursed based on actual costs. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. For operations supported under interventions referred to in Article 34(1) [Types of interventions], the requirements of the first sub-paragraph shall apply only to those operations of which the total cost does not exceed EUR 100 000. | 2. For operations supported under interventions referred to in Article 34(1) [Types of interventions], the requirements of the first sub-paragraph may apply only to those operations of which the total cost does not exceed EUR 100 000. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Where support takes the form of financing not linked to costs or simplified cost options, the managing authority shall define objective, measurable and verifiable conditions for payment, including the evidence required to demonstrate the achievement of outputs, results, milestones or other conditions. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2b. The use of financing not linked to costs and simplified cost options shall not affect the application of rules on exclusion, conflicts of interest, avoidance of double funding, compliance with applicable Union and national law, or the audit and investigation rights of the Commission, OLAF, the European Court of Auditors and, as appropriate, the EPPO. |
| Text proposed by the Commission | Amendment |
|---|---|
| Delegation of powers as regards amendments of certain Articles and Annexes | Delegation of powers |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt delegated acts in accordance with Article 87 regarding the rule of law horizontal condition foreseen in paragraphs 4 and 6 of Article 9. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt delegated acts in accordance with Article 87, to determine whether the NRP Plan of the Member State concerned is in compliance with requirements set in Articles 22 and 24. |
| Text proposed by the Commission | Amendment |
|---|---|
| 7a. Obligatory elements of audit trail for reimbursement of the Union contribution by the Commission to be kept at the level of the managing authority/ intermediate body: | |
| 1) documents evidencing the ex-ante agreement of the Commission on the milestones and targets to be fulfilled/achieved and corresponding amounts; | |
| 2) documentation relating to the selection and approval of operations covered by the reimbursement of the Union contribution by the Commission; | |
| 3) document setting out the conditions of support signed by the beneficiary and the managing authority/intermediate body stating the form of support provided to beneficiaries; | |
| 4) documentation evidencing management verifications and audits carried out in line with this Regulation; | |
| 5) proof of payment of the public contribution to the beneficiary and of the date the payment was made; | |
| 6) documents evidencing the fulfilment of milestones and targets at each stage if done in steps, as well as before final expenditure is declared to the Commission. |
Back matter, 1
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Annex: declaration of input 1 block
The rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Procedure – committee asked for opinion 1 block
| Title | Establishing the European Fund for economic, social and territorial cohesion, agriculture and rural, fisheries and maritime, prosperity and security for the period 2028-2034 | ||
| References | COM(2025)0565 – C10-0179/2025 – 2025/0240(COD) | ||
| Committee(s) responsible Date announced in plenary | BUDG 23.10.2025 | REGI 23.10.2025 | AGRI 23.10.2025 |
| Opinion by Date announced in plenary | CONT 23.10.2025 | ||
| Rapporteur for opinion Date appointed | Eero Heinäluoma 19.1.2026 | ||
| Discussed in committee | 5.5.2026 | ||
| Date adopted | 24.6.2026 | ||
| Result of final vote | +: –: 0: | 18 4 3 |
Final vote by roll call by the committee asked for opinion 3 blocks
18 · For
- ECR
- Şerban Dimitrie Sturdza
- No group
- Fidias Panayiotou
- EPP
- Georgios Aftias, Caterina Chinnici, Monika Hohlmeier, Kinga Kollár, Andreas Schwab, Tomáš Zdechovský, Juan Ignacio Zoido Álvarez
- S&D
- José Cepeda, Giuseppe Lupo, Marit Maij, Csaba Molnár, Carla Tavares
- The Left
- Jonas Sjöstedt, Pasquale Tridico
- Greens
- Daniel Freund, Rasmus Nordqvist
Connections
The dossier, the decisions on this text and its other versions.
No connections found for this item.
Sources & citation
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- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “OPINION on the proposal for a regulation of the European Parliament and of the Council establishing the European Fund for economic, social and territorial cohesion, agriculture and rural, fisheries and maritime, prosperity and security for the period 2028-2034 and amending Regulation (EU) 2023/955 and Regulation (EU, Euratom) 2024/2509”. Text, 23 June 2026. docId CONT-AD-787629. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/CONT-AD-787629 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/CONT-AD-787629 (CC BY 4.0).
BibTeX
@misc{epw-text-cont-ad-787629,
author = {{European Parliament}},
title = {{OPINION on the proposal for a regulation of the European Parliament and of the Council establishing the European Fund for economic, social and territorial cohesion, agriculture and rural, fisheries and maritime, prosperity and security for the period 2028-2034 and amending Regulation (EU) 2023/955 and Regulation (EU, Euratom) 2024/2509}},
year = {2026},
date = {2026-06-23},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/CONT-AD-787629}},
url = {https://news.eu-parl.st-solutions.dev/texts/CONT-AD-787629},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId CONT-AD-787629. Data: EP Open Data API: document record (CC BY 4.0)}
}