special report implement appropri structur oper program period commiss repli submit pursuant articl ec treati introduct report deal implement commun appropri structur oper program period financi year examin utilis appropri relat fund grant structur oper structur fund period keep decis edinburgh european council decemb provis act access member state consequ implement appropri futur financ analys relat financi perspect reason appropri delai financi alloc analys aid questionnair member state spot visit summari main observ decemb implement program structur oper achiev level close initi estim spite delai note begin period signific dispar appar field member state paragraph found commit payment appropri contrast rate implement appropri main head erdf esf cohes fund commun initi rate remain low commiss unabl lack payment appropri act payment claim total mio ecu paragraph order make delai implement commit appropri structur fund sf budget provid mio ecu addit appropri origin plan financi perspect total appropri sf case payment appropri note begin period led resourc unnecessari part surplus previou financi year ascrib paragraph object structur expenditur set financi perspect reflect commun budget term annual commit commiss main concern year achiev plan level commit techniqu develop endeavour achiev aim requir great effort part commiss member state amend financi plan plan drawn amend order serv basi make commit paragraph lack reliabl date inform physic financi implement structur oper level manag commun nation region make difficult monitor measur feedback actual state progress oper slow budgetari account practic complex badli manag index system make difficult obtain accur pictur situat attempt set joint databas met failur data commiss present revenu expenditur account balanc sheet commit includ balanc sheet complet paragraph case head structur oper lack appropri coupl scale transfer appropri carri budget head highlight lack reliabl expenditur program shortcom budgetari forecast procedur paragraph poor rate utilis appropri begin period foreseen bear mind delai adopt regulatori framework commun support framework csf singl program document spd form intervent period time laid implement oper paragraph analysi form intervent lowest level appropri show delai implement relat causal link fact situat differ commun budgetari financi implement procedur nation case applic basic aspect elig notion legal financi commit rise uncertainti difficulti appli integr approach weak financi physic monitor malfunct monitor committe laps coordin overlap program period length time present handl payment claim optim financ plan weak ant evalu oper privat invest lengthi administr procedur fluctuat exchang rate fact beneficiari familiar elig rule except cirsumst bear mind limit resourc commiss dispos larg number programm court find commiss devot consider effort program manag evalu simplifi elig criteria divid respons framework partnership commiss give prioriti appli genuin manag object programm basic concept reform level program evalu organis monitor check attent drawn effort made administr individu member state nation system strengthen level mention monitor committe run improv financi program budgetari implement structur oper council made provis sum mio ecu commit structur fund period ad mio ecu member state annual distribut amount plan tabl complex procedur alloc resourc object member state commun initi ci base object criteria commun initi concern procedur lengthi total mio ecu current price provid csf member state time entir period mio ecu commit relat estim year mio ecu rate volum payment made mio ecu plan commit tabl regard reason view start difficulti plan stagger payment addit period year grant make payment beneficiari final implement report present month end period sum mio ecu commit csf member state period repres amount program year period payment total mio ecu commit estim tabl lower rate attribut fact state set procedur manag sf degre progress made program relat initi estim differ member state rate commit vari payment rate vari term object object perform commit object fisheri part lag amount mio ecu program ci period mio ecu year commit amount mio ecu total plan year payment amount mio ecu tabl delai adopt guidelin difficulti encount draw adopt numer programm concern low rate implement note begin period court drawn attent shortcom manag ci previou annual report rate implement commit appropri vari payment appropri rate rose low rate implement payment appropri led larg volum appropri cancel mio ecu mio ecu tabl shortfal appropri head esf erdf meant make payment total mio ecu tabl highlight dispar implement structur oper erdf cohes fund show rate utilis commit appropri ci show mediocr result payment appropri cohes fund rate utilis achiev erdf esf virtual appropri ci cancel appropri financi perspect adjust implement condit structur oper adapt take account case aris led mio ecu mio ecu appropri commit carri forward financi year respect sf cohes fund appropri payment effect region mio ecu financi year tabl view ceil fix system resourc interinstitut agreement budgetari disciplin requisit appropri enter budget sf object proport payment relat commit ci proport vari member state rang sf ireland itali compar analysi budgetari implement annual estim show lack commit payment countri object stem fact aid measur adopt case object spain countri opt spd formula object belgium delai found begin period made cumul payment relat estim rose itali percentag rose aid measur period financi plan drawn initi program reschedul meant concentr final year tabl larg amount structur fund transfer period commun rule financi manag intend establish precis direct link commit payment hand progress aid measur level administr final beneficiari ultim beneficiari hand commun aid grant exce mio ecu commit period place time decis adopt hand link expenditur incur commun appropri disburs tenuou reschedul financi plan lead payment made low rate progress aid measur activ commit payment temporarili higher estim adjust made financi oper amend lastli consider delai circul financi data reduc term reflect true situat aid measur situat decemb payment made nation region local bodi final beneficiari exact inform provid shortcom delai system monitor data exist inform implement structur oper task analys structur oper hamper shortcom reliabl updat inform need purpos weak exist level commun nation region concern inform program progress detail implement aid measur field overview situat program structur oper period request court commiss start show revenu expenditur account balanc sheet inform multiannu oblig connect structur oper balanc sheet commit figur present financi year incomplet fact commiss depart draw tabl set balanc sheet commit basi sf alloc accord financi perspect deduct cumul commit procedur make distinguish hand amount exist legal oblig aris decis made amount alloc inform cohes fund present time commiss practic regard commit annual tranch vari depend depart concern practic consist make adjust commit reprogram charg payment oldest commit make monitor difficult lead situat aid measur artifici fragment annual tranch tempor link forgotten implement opinion court recommend practic commit structur measur annual instal abandon anomali oversight fact multiannu oper differenti appropri alloc payment appropri ensur conform budgetari annual regular amount spent financi year practic make commit tranch provid regul govern structur fund deliber except gener provis laid financi regul commit tranch maintain present paradox situat expenditur object fix term annual commit commun budget realiti object defin de facto undermin begin period programm adopt adopt defin total cost legal oblig enter commun cost pre defin financi perspect framework regul role plai administr depart consist put situat formal foot make budgetari commit involv make account entri number oper complex calcul requir order put oper yearli basi cumbersom procedur amend financi plan measur commiss depart concern member state devot consider portion resourc oper carri durat programm assum greater import end program period major financi plan reschedul situat observ period object recur sole purpos commit plan amount fund difficult obtain pictur structur oper manag commiss depart manag compartmentalis databas set depart provis made link data cross check compar main purpos enabl budgetari implement portion aid measur manag depart monitor limit monitor arinco databas advantag common sf lack basic data poor qualiti data failur updat regularli instrument inop budgetari procedur structur oper analysi made detail budgetari implement commit payment appropri account transfer strict sens reassign appropri budget item case ci singl budget item creat initi aspect aid grant erdf esf eaggf guidanc fifg fact reflect budget item concern ci implement intern alloc made authoris offic respons manag fund reassign consist realloc appropri ci sf scale transfer reassign appropri involv thousand million ecu year commit payment concern virtual item evid lack rigour budgetari estim case consider appropri offset overrun appropri erdf payment appropri neg transfer mio ecu posit transfer mio ecu circumst explain situat estim commit appropri global adopt annual object laid financi perspect appropri broken budget head basi financi plan csf spd estim payment appropri drawn appli percentag calcul accord theoret histor trend payment commit appropri year amount settl forecast appropri drawn commiss depart begin preced financi year initi entri appropri budget broken item rough estim appar begin budgetari procedur bear relat realiti amend letter preliminari draft amend supplementari budget drawn account true trend aid measur continu amend financi plan commiss rectifi situat make transfer late adopt commiss guidelin relat ci appar major programm approv year transfer made budget item ci reserv chapter budget prove unnecessari end financi year implement rate commit payment budgetis amount obviou mobilis justifi commiss stage order transfer unus alloc subsequ year interpret paragraph interinstitut agreement budgetari disciplin improv budgetari procedur financi plan aid measur drawn year bring plan expenditur entir period elig commit logic conclud figur shown plan repres estim commit measur amend made revis plan includ expenditur incur year pass estim year hybrid natur fact made commit payment mixtur categori oper year commit period elig artifici inflat payment estim carri member state extra year includ financi plan us plan limit constitut kei element process draw preliminari draft budget index method sf made flexibl period addit resourc gener index csf spd ci calcul commiss depart latest begin year appli index rate year question annual instal refer year year resourc increas commun aid exist aid measur financ oper monitor committe propos alloc decid commiss practic bear mind delai stage procedur resourc aris index remain potenti pend formal decis commiss record resourc transfer period decis grant situat make difficult abreast state progress program delai utilis commun appropri level individu form intervent gener observ part audit analysi made reason underli delai utilis commun appropri classifi categori program financi channel mobilis resourc implement involv examin document implement evalu report minut monitor committe work audit visit member state questionnair select administr tabl show summari repli receiv purpos draft questionnair list drawn reason case appropri reason structur natur larg number aid measur delai adopt ci reason identifi questionnair administr form intervent financ erdf belong object decemb midwai implement period lowest rate appropri sf emphasis questionnair target popul repli extrapol aid measur sampl programm examin repres result survei prove illustr problem involv appropri major administr repli questionnair regard delai adopt csf spd chief low rate utilis commun appropri regul govern sf program period adopt juli difficult aid measur start januari left month set partnership draw plan object submit commiss defin adopt decis csf spd make suitabl ant evalu present approv aid request plan drawn list elig area determin commiss januari coordin regul stipul provid member state concern month entri forc regul august draw list elig area plan submit month plan receiv commiss decis approv csf adopt lastli csf spd adopt summer relat decemb subsequ csf made specif mean adopt op subsidi individu project expedi process complet coordin regul requir commiss member state ensur action account third fund aid year csf approv commiss month adopt decis relat csf case regard itali spain decemb larg amount plan fund distribut result index period delai adopt regul justif decis grant aid approv main delai utilis commun appropri ey major administr slow commun nation procedur set order ensur complianc commun rule delai caus integr nation budgetari implement procedur manag commun appropri relat implement multiannu programm expenditur manag depend origin fund slow budgetari implement procedur link exist commun financ regard import factor delai procedur ad separ file made manag commun appropri nation counterpart fund administr regard factor import import lengthi administr procedur commun appropri integr nation procedur budgetari implement make easi aid measur ahead speedili flexibl integr project project larg number tailor made budgetari account oper carri implement provis govern financi implement sf multiannu aid measur base commun budgetari implement procedur differenti appropri commun nation level period exist side side implement commit make payment concept multiannu commit alien budgetari procedur appli member state public author busi concept legal financi commit nation level determin point time basic factor establish elig expenditur determin date pose import problem administr difficult overcom practic rise uncertainti case order introduc certainti date commit procedur introduc case protract discuss held member state commiss state affair result solut case directli oppos fact depend administr concern establish procedur reject expenditur incur slightest doubt elig expenditur leav subsequ check sort elig item inelig begin programm period elig mean date payment made initi date commit expenditur establish make ascertain financ relat project project complet commit final date fix make easier carri expenditur hast end period financi implement provis closer member state procedur deviat aim programm base approach impact financ structur oper capac utilis commun appropri differ exist oper involv sf financ exist oper progress rapid happen sf reimburs expenditur incur sf financ oper progress slower start implement procedur difficulti coordin larg number commun nation administr led delai implement case multi fund programm integr approach structur aid concern plai larger role base idea impact measur greater effect combin implement separ case multi fund programm juxtaposit singl fund programm manag independ govern implement provis differ depend fund appli numer ci programm fund involv contribut small amount situat slow procedur offer real ad member state discov shortcom multi fund approach preced period cut number programm type present monitor committe constitut fundament instrument partnership ascertain aid measur implement effici court point improv effect monitor committe fail oper properli set late hold meet procedur adopt decis lengthi organis suitabl manner time studi document allow larg number particip involv monitor committe decis consist propos submit nation author commiss requir explicit confirm set lengthi procedur motion program procedur adopt document form part program slow commun level dg involv nation level close consult partner time need depend institut administr structur member state effect partnership delai itali explain difficulti adapt nation region manag structur suit manag project programm bring line reform sf structur power undergon consider made easier set effect partnership capabl rapidli overcom difficulti arisen program phase commun procedur design manag programm gear find speedi solut problem aris individu project weak programm submit commiss effort made improv qualiti result delai adopt case delai disproportion improv made stem commiss difficulti manag plethora form intervent propos coordin depart build effect partnership cultur member state case month year detail rule implement individu project laid exchang correspond discuss make headwai itali decemb mio ecu aid approv plan total mio ecu programm present adopt global subsidi andalusia present april approv septemb relat agreement sign januari suspens claus relat risk capit measur includ decis rescind novemb suspens claus avoid rescind earlier coordin commiss commiss member state case suspens claus introduc pure formal difficulti lack precis identif aid scheme fact approv commiss file relat claus shelv long time year signific headwai made case innov measur frequent delai overcom problem framework aid measur led oper concern replac tradit measur fact annual financi plan drawn spd op unrealist contribut low rate utilis appropri rule plan drawn increas annual commit provid financi perspect take account feasibl ground time plan drawn administr programm awar imposs abid annual alloc laid financi plan state affair corrobor amend made plan scale amend aspect consider impact aid measur implement begin period neglect time program delai adopt aid measur admittedli elig expenditur began januari request present commiss end april select procedur individu oper properli case programm adopt case advanc financ aid measur made oper start proper time system payment structur fund advanc programm concept advanc financ sf suppos norm aspect link complet aid measur preced period case overlap commit payment period nation level year gener expenditur elig period alloc order finish unus aid effect reduc potenti expenditur gener aspect great impact member state region largest backlog closur previou aid measur procedur amend spd aid measur gener aim simplif increas power monitor committe practic procedur formal adopt decis commiss cumbersom procedur requir organis inter department consult involv difficulti connect adopt csf spd op case delai propos amend obsolet decid financi channel complex financi channel level commun nation bank period time need authoris procedur larg number parti involv take long time commun fund reach final beneficiari complex difficult monitor stage journei fund reach court occas refer difficulti aris durat divers financi channel fund reach beneficiari coordin regul stipul receiv amount advanc payment shortest time rule exce month date member state receiv appropri provid beneficiari claim satisfi condit stipul make payment condit suffici defin bear mind exist procedur period time pass fund beneficiari variabl rule payment beneficiari made nation author commun payment receiv criteria length time payment depend condit beneficiari control point time expenditur threshold trigger commun payment cross case progress made measur concern main criterion difficult draw estim cash fund beneficiari delai carri aid measur thing happen simultan measur proceed beneficiari find penalis delai measur arrang advanc financ continu case measur proceed slowli beneficiari paid advanc necessarili part sem propos regul structur fund commiss tackl question interest gener fund paid final beneficiari consid possibl interest earn advanc alloc aid measur concern order ensur interest complianc object commun oper case aid scheme bodi grant aid regard final beneficiari exist procedur countri sweden finland advanc paid final beneficiari condit result commun advanc remain administr bodi pend complet work invest case aid scheme repres signific part aid measur bear mind annual financi plan drawn unrealist aid measur proce accord administr estim term decis grant aid undertak utilis commun appropri remain low complet invest payment aid grant analysi situat decemb op saxoni anhalt show public expenditur increas relat initi plan rise repres total year total programm decis grant aid scrutinis transpir programm fulli implement result delai implement programm due lack project financ program account time implement project characterist type oper financ note consider increas rate aid made alloc fund quickli commun nation payment concentr end year fact decis relat aid measur initi decis amend adopt end year advers consequ beneficiari subject annual budget watch whilst estim undermin modifi fund arriv financi year lengthi budgetari procedur need integr fund budget member state fund allow enter budget arriv guarante case appropri year end automat carri weakest point manag aid measur financi physic monitor oper carri oper beneficiari scatter effect procedur set make monitor oper expenditur beneficiari financ oper procedur make easier draw declar expenditur base suitabl set account court note context da declar expenditur reliabl bear mind unsuit natur procedur introduc draw check member state cite difficulti gather financi data beneficiari major factor delai appropri difficulti lead error expenditur declar delai draw fund receiv difficulti coupl length channel data prevent set procedur allow declar expenditur drawn threshold trigger payment reach nation administr awar threshold trigger commun payment addit delai occur data gather process certifi pass sardinia payment claim submit threshold trigger payment consider exceed expenditur incur march reach level allow payment balanc advanc mio ecu octob addit expenditur declar commiss number case aris disburs payment request basi singl expenditur declar confirm make check ensur member state submit claim basi programm stagger year stipul articl coordin regul time commiss scrutinis declar authoris payment exce month start date valid claim receiv time limit compli payment balanc time transmit process data delai payment commun appropri level utilis repres true state progress aid measur partli annual report drawn meet monitor committe held mobilis resourc difficulti aris nation region privat counterpart fund accord plan timet ant assess weak case prior feasibl studi take account procedur time need optimist natur financ plan oper appar prepar implement project counterpart fund task mobilis public resourc take time underestim virtual inevit delai log jam case involv larg scale project innov measur complex region local author receiv aid larg degre financi independ delai payment nation counterpart fund knock effect implement oper court point spd corsica base major public infrastructur project main road ajaccio bastia treatment wast water refus treatment water suppli work major project subject agreement respect implement road project difficult find counterpart fund public build led delai settl financi plan project origin plan abandon project relat refus treatment spd suffici public counterpart fund financ inciner author mobilis privat counterpart fund public servic deleg privat sector carri project intend gener public run profit mean oper concess negoti commiss defin concept elig expenditur long time month legal problem achiev implement oper envisag framework spd mobilis privat counterpart fund difficult control depend numer factor mobilis place file suffici advanc feasibl properli establish framework aid measur consider privat involv invest affect econom situat progress easi forecast case programm aim region suffer industri declin case op german länder base privat invest analysi financ project made evalu process saxoni anhalt op show project suffer delai year amount invest underw consider project increas invest reduc scale modif delai show shortcom ant evalu project chief reason cite beneficiari explain main delai invest reduct implement includ length procedur need work start econom situat sector trend busi financ cash flow problem delai due supplier servic provid budgetari restrict relat stabilis public financ run creation econom monetari union regard author repli questionnair import factor low rate utilis appropri found connect restrict level commun appropri increas studi subject drawn behalf european parliament conclud trend found direct influenc implement appropri case examin author reason cite explain situat hand author member state endeavour curtail budgetari contribut financ oper avoid delai arriv commun fund hand made programm make replac measur select project nation counterpart fund project draw board stage introduc op sardinia polici keep spirit regul accompani financi plan account lengthi procedur case project ground year decid born mind lack nation public appropri assist region develop sardinia difficulti make commun appropri region budget made provis volum expenditur potenti elig financ compar public expenditur plan programm entir period variat nation currenc ecu exchang rate advers effect utilis commun appropri effect stem fact measur implement nation currenc account aid measur financi plan drawn ecu event devalu increas expenditur nation currenc order achiev amount provid ecu revalu lead rel decreas commun counterpart cover nation expenditur case program alter speedi reaction impact consider amend exchang rate occur end period itali failur effect action respons situat advers repercuss closur preced period member state provis made measur allevi consequ situat make declar expenditur ecu make declar expenditur nation currenc faster rate creat stock project overbook implement length time elaps reform sf beneficiari insuffici familiar commun rule procedur difficulti experienc sardinia kei element aid measur term commit final beneficiari elig expenditur curtail clarifi context partnership misunderstand relat determin elig expenditur led total cost account public expenditur consequ delai implement mio ecu commun appropri case delai attribut except circumst reorganis depart polit natur catastroph administr environ whilst circumst natur unforese born mind program carri member state introduc major procedur depart order adapt manag mechan commun programm gave rise lengthi delai relat program drawn administr procedur oper begin period greec implement industri op requir legisl text regul articl regul eec reduct suspens suppress aid appli happen frequent effect indirectli progress programm spanish programm cantabria suffer delai affect reimburs amount implement major project period delai programm stem fact region budget adopt march end tranch cancel consider reduc frequent case commiss de facto suspend payment month year whilst wait disagr member state concern settl administr cite exampl delai connect lack suitabl coordin commiss depart interpret matter differ advers effect aid measur manag member state awar reason delai main difficulti encount administr multi fund hainaut spd due project charg esf erdf requir transfer fund relat thereto financi manag system fund multiannu erdf eaggf annual esf administr concern situat led delai month esf payment balanc commit paid annual implement report drawn commiss approv stage continu lead delai case payment balanc made author fail present requir annual report report suffici high standard delai failur measur project account larg portion op financi term aid measur put jeopardi aid measur financi progress held whilst wait amend procedur finalis sardinia case project account total cost implement start halfwai period programm amend decemb fact partner involv point chang begin implement individu oper project encount difficulti late ground relat beneficiari forecast tend optimist tendenc fuell lack feasibl studi administr practic accept forecast check plausibl procedur expropri tender public contract evalu environment impact rare delai occur detail analysi op sardinia corsica appar implement delai stem period time inher procedur need reach agreement partner case import measur op sardinia gasif plant technic difficulti experienc carri project problem agre financi plan bank partner made finalis draft project end measur cancel programm amend decemb circumst give rise delai cost increas unforeseen technic difficulti occur contractor bankrupt addit work delai exacerb slow procedur amend measur concern account circumst prioriti irregular expenditur found check give rise delai view fact item expenditur withdrawn expenditur declar replac altern project case saxoni anhalt major invest project involv mio ecu replac court audit conclus budget estim drawn improv order avoid case utilis appropri cut back volum transfer provis govern budgetari implement structur oper relat commit annual tranch review ensur consist financi regul budgetari provis revis provis govern financi budgetari implement structur oper aim make simpler transpar cumbersom propos relat structur fund regul commiss present march simplif area introduc rule commit tranch index date financi program csf form intervent structur oper reproduc chart annual expenditur set financi perspect hard approach account feasibl ground result muddl pictur implement aid measur financi plan practic amend time reflect actual estim implement measur fact amount recur annual concentr year program period lead difficulti close aid measur period reproduc situat observ time closur aid measur preced period forthcom period effort made ensur genuin meaning program base realist timet improv inform system commiss member state make partner reliabl date pictur time situat aid measur project receiv commun financ step direct consid recent propos regul sf requir implement report drawn calendar year tranch suffic data report analys make sf financ transpar prioriti aim end made comput techniqu order make rule pai fund beneficiari transpar commiss make plan member state measur improv financi channel shorten time payment made level recommend financi control report subject drawn frequent made account open behalf commiss nation treasuri make resourc effect cut number oper intermediari involv transfer commiss member state clear delai found commun appropri room improv sf manag system program continu weak ant evalu analysi feasibl aid measur oper project process financi data level manag take long time measur plan time implement procedur need underestim commun manag procedur cumbersom slow dovetail poorli nation procedur budgetari level bear mind shortcom found partnership strengthen monitor committe role work review shortcom point report credit commiss nation administr effort made effort step context partnership order improv manag structur oper report adopt court auditor luxembourg meet septemb court auditor bernard friedmann presid gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt data includ set annex report request european court auditor tabl annual report european court auditor financi year sme leader adapt annual report european court auditor financi year interreg involv project manag oper come final beneficiari compani receiv support aid scheme annual report court auditor financi year paragraph annual report court auditor financi year chapter relat statement assur paragraph annual report court auditor financi year chapter paragraph report support da volum paragraph opinion european court auditor propos council regul euratom ecsc ec amend financi regul decemb applic gener budget european commun paragraph annex commiss regul ec februari amend regul eec arrang ecu purpos budgetari manag structur fund repli questionnair receiv number higher intervent select intervent partner repli separ chosen size repres third fund sf fund involv select analog analysi made basi record regul eec eec eec eec eec eec juli oj region develop plan region social convers plan rural develop plan plan object commiss decis ec ec articl regul eec concept commit spell elig sheet april compulsori legal provis commit financi mean defin decis final beneficiari implement elig oper alloc public fund oj recent annual report financi year paragraph annual report court auditor financi year paragraph articl regul eec elig sheet sem interim evalu measur eu structur fund saxoni anhalt period ministri econom affair technolog european matter saxoni anhalt financi implement provis applic aid measur includ csf spd provid system separ account annual report european court auditor financi year paragraph da report european court auditor financi year regul ec octob aim provid framework financi control carri member state oper financ structur fund oj special report closur erdf form intervent annual report financi year paragraph factor influenc utilis structur fund appropri european parliament director gener studi june annual report european court auditor financi year paragraph annual report court auditor financi year paragraph paragraph special report closur erdf aid measur aim precis easili access inform project financ annual report court auditor financi year chapter relat da paragraph sec final final report financi channel relat transfer structur fund payment member state regul eec euratom art commiss repli summari main observ commiss consid summari court observ give unduli neg impress oper structur fund court concentr inevit imperfect weak fund manag programm problem progress bring clear wide appreci benefit success structur fund requir draw rule major effort massiv scale plan programm formul programm manag monitor budgetari financi manag evalu financi target met time qualiti product ensur larg number peopl involv work level hundr programm hundr thousand project commiss part make contribut manag current programm ensur presenc proper oper member state effici manag control system commiss propos light experi program period start major rule kei area program partnership financi manag control evalu aim simplif decentralis clarif respons design increas us structur fund oper low absorpt rate appropri due slow start program period budgetari execut commun initi affect doubt larg number initi ci programm improv insuffici payment appropri explain fact budgetari author cut volum payment appropri comparison commiss propos authoris transfer situat court illustr difficulti reconcil budget annual principl multiannu plan structur fund commun payment commit depend implement ground absorpt commun appropri member state difficult forecast accur time limit budgetari procedur union commiss propos forthcom program period system annual commit respect programm made automat inform implement oper includ member state declar expenditur annual progress report programm obtain case annual closur oper commiss present inform annual report structur fund implement program period commiss propos greatli simplifi index system develop common inform system inform present commiss revenu expenditur account financi statement balanc sheet oblig rais margin question interpret comment point precis budgetari forecast multiannu natur oper great varieti situat implement ground commiss member state cooper context sem initi improv forecast realist commiss wish underlin delai paragraph emerg analysi programm progress slowli problem assum widespread number problem mention solv eas recent commiss action adopt precis elig rule commiss propos regulatori chang program period requir greater oper effici level overlap program period differ commun nation procedur variat exchang rate live cope offici concern commiss continu seek ensur partnership member state manag structur fund programm financi program budgetari implement structur oper distribut structur fund appropri object commun initi member state major technic polit oper commiss consid carri effici conform regul magnitud task reason time commiss agre progress commun initi programm gener slow understood programm frequent requir set manag structur type local partnership urban interreg ii programm delai result larg number programm propos late member state countri separ programm project region meet minimum qualiti standard requir adopt ci led implement commit appropri year commiss propos program period ci press fewer individu programm respect shortfal commit appropri volum commit appropri budgetari author final enter commun budget smaller commiss propos budgetari author authoris transfer payment appropri end amount ecu million repres total budget alloc ecu million payment relat theoret financi perspect correl directli structur oper budget implement object place phase accord rule made concentr fund artifici tranch period outlai program entir period fund concentr spread part period addit transfer repres total object alloc rule financi manag base principl proportion expenditur incur ground respect oper volum commun commit payment respect oper question clear commiss commit advanc payment financ oper variabl rate reflect precis actual implement oper give indic actual progress ground commiss regulatori propos program period includ concept initi payment account subsequ commiss payment longer advanc reimburs payment made member state basi commiss payment reflect directli real progress ground commiss propos programm involv commun contribut ecu million longer subject singl commit larger programm commit annual instal annual report enabl member state send commiss inform implement project progress ground commiss order job requir detail inform state execut individu project exist inform implement structur oper commiss take view manag inform system set improv provid oper inform commiss encourag member state improv monitor system provid technic assist period commiss propos member state tighten monitor inform control system return decentralis manag project subject balanc sheet oblig structur action rais question definit commiss view basic oblig deriv edinburgh alloc structur fund cohes fund regul interinstitut agreement balanc sheet oblig defin structur fund alloc includ full index implement amount repres ceil relev oblig outcom subject futur unknown decommit court distinct made legal commit impli reduct amount index extent member state formal made option alloc index specif programm ii amount alloc programm level reserv amount fairli margin end program period constitut oblig structur action addit continu realloc programm level make bottom calcul balanc oblig date impractic problem calcul verifi balanc oblig date commit payment regist account data programm alloc regist rais question interpret commiss explain justifi administr account practic area repli paragraph court annual report paragraph da report standard claus explicitli method close annual instal principl annual commun budget inevit introduc element artifici budgetari treatment structur fund multiannu programm commiss prepar propos major revis financi regul full account court opinion alloc defin amount structur oper structur fund cohes fund establish specif framework regul instrument concern interinstitut agreement special budgetari procedur ensur amount question fact made budgetari manag term commit appropri make ensur provis observ check alloc made decis award commun aid programm project adopt context commit case oper financ commun budget constitut upper limit authoris payment project innov specif financi rule structur fund cohes fund limit time commit success tranch reschedul financi plan programm design adapt program oper actual implement adapt financi plan make ensur full amount commun contribut commit propos regul program period repres simplif system commit made automat year payment base sole actual expenditur incur system automat commit elimin phenomenon reschedul end period commiss set effici system replac arinco current program period lead depart access inform need monitor fund object respons result present annual report structur fund budgetari procedur structur oper budget transfer integr normal part budgetari manag structur fund commiss transfer excess percentag term substanti movement submit budgetari author approv relev support document main ground transfer distribut fund budget chapter rate adopt oper vari object preliminari draft budget prepar account kind element hard predict complet adopt procedur respect oper rate implement cite court csf spd object precis reflect fact utilis case project account budget estim case commit appropri total budget predetermin forecast commiss distribut total amount budget head sem framework commiss establish budgetari network ministri financ member state purpos improv budget forecast complex flexibl form option member state present deliveri system impli degre uncertainti budgetari forecast dealt transfer updat financi plan prepar preliminari draft budget structur fund budget prepar spring account made case commiss base budget forecast payment bottom top method confin appli percentag item item assess payment appropri settl outstand commit ral commit current year forecast member state budgetari network mention point extrapol analysi growth commit relat payment time lump sum adjust budget bottom approach lump sum adjust reflect budgetari rigour commiss emphasis legitimaci transfer mechan mean adjust budget alloc chang requir manag programm awar natur financi plan plan manag tool commiss inform member state financi resourc result applic index member state free make propos alloc addit resourc ongo oper oper commiss consid system work adequ practic index method simplifi period compar previou period complex applic forthcom program period commiss propos csf spd ci adopt current price delai utilis commun appropri level individu form intervent gener observ commiss draw special attent court observ repres result questionnair manag slowest move programm programm circumst fulli mind read court report consider volum financi resourc involv larg number draft program document commiss view insuffici qualiti meant extra time need meet qualiti criteria set regul requir precis quantif object prior apprais expect environment impact complianc principl addition clear nation procedur appli implement structur fund oper affect rate absorpt fund procedur proper account commun requir regul set initi elig limit respect expenditur incur final beneficiari date receipt commiss applic assist member state final date commit appropri commiss decis approv form intervent refer legal financi commit concept valid commit member state defin elig data sheet drawn commiss member state payment system program period propos commiss final date nation commit longer oper consequ true initi final date commit expenditur commiss condit elig expenditur respect commit enter date begin oper commiss receiv applic assist paragraph data sheet elig expenditur commiss confin financ structur fund oper oper contrari provid support oper develop oper commun prioriti commiss agre coordin requir case multi fund programm difficult consid improv monitor committe organis chair member state realiti divers justifi broad generalis effect commiss view case improv plai essenti part manag structur fund oper context reform fund program period commiss propos decentralis decis implement oper simplifi procedur member state program italian author consider difficulti adapt programm approach structur fund consider delai affect programm approv implement programm ground reason commiss italian central region author conclud agreement juli improv manag structur fund itali negoti programm protract due primarili weak propos dg xvi led programm present adopt interreg ii itali austria itali slovenia negoti programm difficult commiss agre conclud rapidli member state propos financ global grant frequent rais difficult issu inevit time settl commiss depart respons state aid sector number step avoid unnecessari delai approv procedur recent approv council regul ec applic articl treati creat possibl commiss exempt import categori aid notif requir articl simplifi facilit implement busi aid measur gener structur fund programm annual distribut provid financi plan provid guid remain year consequ multiannu natur program current financi manag system addit financi perspect drawn budgetari author annual budget establish reflect program structur fund appear ration expenditur attribut success program period attribut period appropri decentralis decis implement oper propos commiss program period basi experi effect simplifi procedur chang programm financi channel commiss endeavour make payment quickli regul provid system advanc order prefin payment member state make structur fund complex financi channel refer court unavoid nation region local author act turn structur fund financ base advanc member state aim facilit smooth implement oper clear nation administr arrang implement import impact progress programm absorpt fund commiss replac member state respect regul ec includ specif provis expect improv situat articl verif member state alloc transfer commun nation fund articl verif payment commun contribut final beneficiari made reduct unjustifi delai low level public expenditur reflect late adopt programm annual distribut expenditur guid financi perspect realist expect implement addit annual tranch establish programm level necessarili gear project financ sax anhalt period payment made decemb compar figur commit commiss propos program period elimin concentr commiss commit payment year end procedur refer court set member state commiss agre member state expenditur declar reliabl proper applic regul ec expect improv situat commiss awar delai financi procedur caus problem inform flow member state recal payment gener form advanc cover member state expenditur declar expect provis articl regul ec audit trail improv qualiti speed inform flow trigger point calcul basi expenditur amount financi plan percentag provid articl regul eec basi ignor trigger point member state level justifi commiss propos program period provid commiss make payment basi member state expenditur declar longer reach specif minimum level order trigger payment delai payment commiss gener affect final instal programm due lack suffici inform member state commiss close programm put posit evid implement rate programm speed inform flow final beneficiari intermediari commiss consider affect rate commun payment payment give indic real progress ground reflect precis mobilis resourc court comment base situat itali true italian region check court central govern financ reach region late region region author opt prefin amount payabl central govern problem solv repli paragraph annual report separ negoti commiss corsica drop plan inciner bastia ajaccio financ spd technic reason project readi launch region author prefer carri project time applic financ privat invest check ensur conform current aid scheme germani gemeinschaftsaufgab measur impact economi extern factor recognis italian administr procedur long complex stipul intesa agreement italian govern commiss juli aim improv structur fund itali streamlin procedur adjust structur fund programm includ financi plan account delai exist procedur commiss long awar effect nation currenc ecu exchang rate fluctuat power attenu effect neg legisl requir financi plan account oper drawn ecu elimin exchang risk commun budget promot commun currenc effect refer disappear member state euro zone itali fluctuat lira ecu detriment effect closur programm clear effect reaction impli increas nation spend draw commun aid option case due fact work nation currenc made declar basi amount receiv nation treasuri lire intermediari organis manag global grant practic increas exist budget implement definit commit final beneficiari elig expenditur clarifi adopt elig datasheet commiss consult member state gener commiss make continu effort provid inform member state particip work requir regul applic structur fund member state inevit requir set administr system adapt nation system disburs account expenditur eu moni start problem aros larg resolv offset recoveri payment level nation implement author account practic aim simplif procedur consid valid reason delai implement subsequ programm commiss rightli make payment member state present inform erdf esf administ region manag fund familiar handl differ commiss lead dg act coordin coordin achiev interdepartment meet oper financi question rais solv charg hainaut spd project erdf social fund manag access inform elig structur fund separ fund made clear spd partnership meet region wallonia gener regul propos commiss detail content annual report articl intermedi payment fund made annual implement report previou year data articl commiss articl addit commiss requir notifi member state design author condit disburs intermedi payment fulfil financi profil measur sardinia region programm adjust reprogram adopt decemb measur modifi improv flexibl elimin project implement requir time scale process continu forthcom monitor committe depend progress made implement revis programm import minimis delai relat ensur project compli relev commun regul sardinia comment paragraph corsica delai reprogram spd decid commiss juli procedur introduc compet member state author novemb januari view improv monitor implement spd delai inevit imposs plan implement project precis amend procedur simplifi commiss propos decentralis implement oper irregular correct mean delai conclus annual commit appropri enter budget structur action correspond financi perspect difficult make accur forecast requir payment appropri relat variabl progress hundr programm hundr thousand individu project commiss member state seek improv forecast current major review financi regul commiss intend clarifi relationship horizont sector financi rule commiss approach budgetari commit structur fund programm confus imag clear precis relationship currenc programm commit commun budget hand real progress programm ground hand financi plan consid programm manag commiss propos period design clarifi respons area program increas degre decentralis member state concern polici manag financi manag programm level possess inform requir order job properli commiss recent regul ec financi control includ requir audit trail improv qualiti financi inform commiss hope establish program period improv horizont inform system replac arinco concern structur fund access global stock inform commiss requir access detail inform project level main requir ensur beneficiari receiv unjustifi delai payment entitl commiss paid advanc depend essenti effici member state financi circuit procedur commiss oblig make payment commerci bank member state payment made ecu member state authoris nation treasuri account ecu complic disappear member state member euro zone commiss point court chapter delai reflect experi manag programm greatest delai total programm proce great delai commiss accept aspect programm manag improv speed propos reform program period make major contribut improv commiss intend plai part full effort favour improv