
COUNCIL REGULATION (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (repealed) 

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TITLE I
OBJECTIVES AND GENERAL RULES ON ASSISTANCE
CHAPTER I
Scope and definitions
Subject matter
Article 1 
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Definitions
Article 2 
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CHAPTER II
Objectives and missions
Objectives
Article 3 
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Instruments and missions
Article 4 
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CHAPTER III
Geographical eligibility
Convergence
Article 5 
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Regional competitiveness and employment
Article 6 
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European Territorial Cooperation
Article 7 
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Transitional support
Article 8 
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CHAPTER IV
Principles of assistance
Complementarity, consistency, coordination and compliance
Article 9 
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Programming
Article 10 
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Partnership
Article 11 
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Territorial level of implementation
Article 12 
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Proportional intervention
Article 13 
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Shared management
Article 14 
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Additionality
Article 15 
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Equality between men and women and non-discrimination
Article 16 
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Sustainable development
Article 17 
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CHAPTER V
Financial framework
Global resources
Article 18 
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Resources for the Convergence objective
Article 19 
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Resources for the Regional competitiveness and employment objective
Article 20 
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Resources for the European territorial cooperation objective
Article 21 
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Non transferability of resources
Article 22 
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Resources for the performance reserve
Article 23 
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Resources for technical assistance
Article 24 
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TITLE II
STRATEGIC APPROACH TO COHESION
CHAPTER I
Community strategic guidelines on cohesion
Content
Article 25 
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Adoption and review
Article 26 
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CHAPTER II
National strategic reference framework
Content
Article 27 
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Preparation and adoption
Article 28 
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CHAPTER III
Strategic follow-up
Strategic reporting by the Member States
Article 29 
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Strategic reporting by the Commission and debate on cohesion policy
Article 30 
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Cohesion report
Article 31 
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TITLE III
PROGRAMMING
CHAPTER I
General provisions on the structural funds and the cohesion fund
Preparation and approval of operational programmes
Article 32 
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Revision of operational programmes
Article 33 
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Specific character of the Funds
Article 34 
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Geographical scope
Article 35 
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Participation by the European Investment Bank and the European Investment Fund
Article 36 
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Risk-sharing instrument
Article 36a 
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CHAPTER II
Programming content
Section 1
Operational programmes
Operational programmes for the Convergence and Regional competitiveness and employment objectives
Article 37 
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Operational programmes for the European territorial cooperation objective
Article 38 
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Section 2
Major projects
Content
Article 39 
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Information submitted to the Commission
Article 40 
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Decision of the Commission
Article 41 
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Section 3
Global grants
General provisions
Article 42 
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Implementing rules
Article 43 
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Section 3A
Repayable assistance
Forms of repayable assistance
Article 43a 
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Reuse of repayable assistance
Article 43b 
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Section 4
Financial engineering
Financial engineering instruments
Article 44 
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Non-application of certain provisions
Article 44a 
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Section 5
Technical assistance
Technical assistance at the initiative of the Commission
Article 45 
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Technical assistance of the Member States
Article 46 
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TITLE IV
EFFECTIVENESS
CHAPTER I
Evaluation
General provisions
Article 47 
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Responsibility of Member States
Article 48 
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Responsibility of the Commission
Article 49 
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CHAPTER II
Reserves
National performance reserve
Article 50 
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National contingency reserve
Article 51 
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Article 51a 
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TITLE V
FINANCIAL CONTRIBUTION FROM THE FUNDS
CHAPTER I
Contribution from the funds
Modulation of the contribution rates
Article 52 
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Contribution from the Funds
Article 53 
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Other provisions
Article 54 
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CHAPTER II
Revenue-generating projects
Revenue-generating projects
Article 55 
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CHAPTER III
Eligibility of expenditure
Eligibility of expenditure
Article 56 
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CHAPTER IV
Durability of operations
Durability of operations
Article 57 
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TITLE VI
MANAGEMENT, MONITORING AND CONTROLS
CHAPTER I
Management and control systems
General principles of the management and control systems
Article 58 
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Designation of authorities
Article 59 
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Functions of the managing authority
Article 60 
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Functions of the certifying authority
Article 61 
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Functions of the audit authority
Article 62 
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CHAPTER II
Monitoring
Monitoring committee
Article 63 
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Composition
Article 64 
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Tasks
Article 65 
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Arrangements for monitoring
Article 66 
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Annual report and final report on implementation
Article 67 
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Annual examination of programmes
Article 68 
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CHAPTER III
Information and publicity
Information and publicity
Article 69 
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CHAPTER IV
Responsibilities of Member States and of the Commission
Section 1
Responsibilities of Member States
Management and control
Article 70 
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Setting up of management and control systems
Article 71 
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Section 2
Responsibilities of the Commission
Responsibilities of the Commission
Article 72 
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Cooperation with the audit authorities of the Member States
Article 73 
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Section 3
Proportionality in the control of operational programmes
Proportional control arrangements
Article 74 
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TITLE VII
FINANCIAL MANAGEMENT
CHAPTER I
Financial management
Section 1
Budget commitments
Budget commitments
Article 75 
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Section 2
Common rules for payments
Common rules for payments
Article 76 
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Common rules for calculating interim payments and payments of the final balance
Article 77 
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Statement of expenditure
Article 78 
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Requirement to provide additional information in the statement of expenditure regarding financial engineering instruments and advances paid to the beneficiaries in the context of State aid
Article 78a 
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Accumulation of pre-financing and of interim payments
Article 79 
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Wholeness of payment to beneficiaries
Article 80 
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Use of the euro
Article 81 
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Section 3
Pre-financing
Payment
Article 82 
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Interest
Article 83 
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Clearance
Article 84 
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Section 4
Interim payments
Interim payments
Article 85 
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Acceptability of applications for payment
Article 86 
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Date of presentation of applications for payment and payment delays
Article 87 
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Section 5
Programme closure and payment of final balance
Partial closure
Article 88 
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Conditions for the payment of the final balance
Article 89 
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Availability of documents
Article 90 
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Section 6
Interruption of the payment deadline and suspension of payments
Interruption of the payment deadline
Article 91 
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Suspension of payments
Article 92 
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Section 7
Automatic decommitment
Principles
Article 93 
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Period of interruption for major projects and aid schemes
Article 94 
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Period of interruption for legal proceedings and administrative appeals
Article 95 
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Exceptions to the automatic decommitment
Article 96 
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Procedure
Article 97 
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CHAPTER II
Financial corrections
Section 1
Financial correction by Member States
Financial corrections by Member States
Article 98 
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Section 2
Financial corrections by the Commission
Criteria for the corrections
Article 99 
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Procedure
Article 100 
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Obligations of Member States
Article 101 
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Repayment
Article 102 
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TITLE VIII
COMMITTEES
CHAPTER I
Coordination committee of the funds
Committee procedure
Article 103 
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CHAPTER II
Committee under Article 147 of the treaty
Committee under Article 147 of the Treaty
Article 104 
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TITLE IX
FINAL PROVISIONS
Transitional provisions
Article 105 
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Specific provisions following the accession of Croatia
Article 105a 
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Review clause
Article 106 
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Repeal
Article 107 
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Entry into force
Article 108 
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ANNEX I
Annual breakdown of commitment appropriations for 2007 to 2013
(referred to in Article 18)

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ANNEX II
Financial framework
Criteria and methodology referred to in Article 18Allocation method for the regions eligible under the Convergence objective referred to in Article 5(1) 
 1. Each Member State's allocation is the sum of the allocations for its individual eligible regions, which are calculated on the basis of relative regional and national prosperity and the unemployment rate according to the following steps: 

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Allocation method for the Member States eligible for the Cohesion Fund under Article 5(2) 
 2. The total theoretical financial envelope for the Cohesion Fund is obtained by multiplying an average per capita aid intensity of EUR 44,7 by the eligible population. Each eligible Member State's a priori allocation of the theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity and obtained by applying the following steps: 

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 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allocation method for the Member States and regions eligible under the Regional competitiveness and employment objective referred to in Article 6 
 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allocation method for the European territorial cooperation objective referred to in Article 7 
 5. The allocation of resources among the beneficiary Member States (including the contribution from the ERDF to the European Neighbourhood and Partnership Instrument and the Instrument for Pre-Accession Assistance referred to in Article 21(2)) is determined as follows: 

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Allocation method for the Member States and regions eligible for the transitional support referred to in Article 8 
 6. The allocations under the transitional support referred to in Article 8 will result from the application of the following parameters: 

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Maximum level of transfers from funds supporting cohesion 
 7. In order to contribute to the objectives of adequately concentrating cohesion funding on the least developed regions and Member States and reducing disparities in average per capita aid intensities resulting from capping, the maximum level of transfer from the Funds to each individual Member State pursuant to this Regulation will be as follows: 

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 7a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional provisions 
 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ANNEX III

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ANNEX IV
Categories of expenditure
(referred to in Article 9(3))

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ANNEX V
Attachment to the statement of expenditure referred to in Article 78a

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