Content of the presentation Progress and Crisis (2004-2006 and 2007-2013) Closure & Reporting (2004-2006) Systems and Simplification (2007-2013 and post 2013) Monitoring & Evaluation (2007-2013) Lessons learned and Future (post 2014) Any Other Business and Conclusions 1

2. Closure and Reporting (2004-2006)

Flexibility rule used as described in the EC closure guidelines 3

Funds overcommitted 6 MS (CY, HU, LT, LV, PL, SI) have overcommitted up to 10 % CY, LV, SI have overcommitted more than 10% in ERAF HU has overcommitted more than 10% in ESF LV has overcommitted more than 10% in FIFG 4

Specific national guidelines for closure – in 8 MS (I) Detailed rules and procedures (LV, SI) Overview of responsibilities (EE, LT, LV) Schedules (EE, HU, LT, LV) Non-completed projects (PL) Check-lists (HU, SI) Specifications and templates on documents to be sent (HU, LT) 5

Specific national guidelines for closure – in 8 MS (II) Final controls by the IBs (CY) Financial guidelines (SK) Monitoring (PL, SK) Verification reports and statements (CY,SI)

Specific problems with closure of the 2004-2006 programming period 5 MS (EE, MT, LT, PL, SI) have specific problems related to the closure of programmes EE Overcommitment is not allowed (money keeps freeing up). Extension of period has disrupted the timeschedule.  LT Projects which are under the proceeding or administrative complaint procedures (with the direct impact on projects activities). Still under decision to leave or to withdraw related expenditures of above mentioned projects in the final declaration.  MT Possibly discovering irregularities after end of the eligibility period and the fact that MT did not over-commit could result in loss of funds   PL Depreciation of Polish currency that affects the level of the absorption in 2004-2006 programmes  SI Monitoring of objectives 5 years after final date of expenditure  7

2. Closure and Reporting (2004-2006) 2.2. Arrangements for post-implementation monitoring 8

Guidelines for post-implementation 3 MS (HU, LV, SI) have guidelines for post implementation HU Separate guidelines for the OPs. The issues: duties of the beneficiaries; possibility of on the spot checks; post-closure of the projects  LV On-the-spot checks, monitoring & reporting, management and reporting of irregularities, management and reporting of bankruptcies, financial corrections  SI Reporting 9

Mechanisms to ensure that considerable modifications do not occur within the 5 year period 10

2. Closure and Reporting (2004-2006) 2.3. Cohesion Fund 11

2 MS – HU and LV – have Cohesion Fund Financial corrections and hearing procedures in CF, closures of CF projects 2 MS – HU and LV – have Cohesion Fund projects to be continued after 31.12.2010 EC has proposed financial coorections in 6 MS (CZ, EE, HU, LT, LV, SK) 3 MS (LT, PL, SK) had hearing procedures regarding financial corrections 12