special report principl addition commiss repli submit pursuant articl subparagraph ec content gt tabl gt summari introduct report concern principl addition main principl govern structur fund court examin verif principl period structur fund object order obtain view implement check carri commiss spot spain germani franc itali unit kingdom questionnair member state paragraph summari main find main find procedur verifi addition implement commiss member state principl addition defin regul differ interpret member state paragraph oblig regul back sanction consequ paragraph procedur verifi principl inadequ difficult observ paragraph divis respons commiss monitor check laid paragraph coordin director gener dg involv paragraph fail hamper work verif addition claus suspend payment absenc inform enabl ant verif observ principl unsatisfactori occas irregular paragraph work verif addition period unfinish member state paragraph period difficult establish principl observ member state methodolog weak affect data submit paragraph main methodolog difficulti verif principl addition difficulti determin public structur expenditur compar expenditur account incomplet exist statist budgetari data problem identifi expenditur head analys compil data paragraph overlap period make difficult compar expenditur program period refer period fact actual program period necessarili coincid calendar year consider extens period order fulfil commit minimum extens year make payment result simultan implement period overlap period result verif carri dispar element imposs compar ant verif paragraph problem connect compar data period previou influenc start point chosen refer period potenti elig expenditur elig area period special circumst privatis account paragraph expenditur broken geograph proport popul surfac area relev zone simplif lead question result paragraph conclus report main conclus difficulti encount caus limit develop principl term concept methodolog joint failur find effect procedur verifi paragraph absenc sanction case member state breach oblig encourag observ relev provis paragraph identif structur assist intervent elig region unreli lead inclus larg number estim hypothes difficult verifi paragraph verif principl addition exercis isol process monitor evalu structur measur mean work commiss member state practic paragraph defici organis coordin commiss depart area reduc effect individu effort paragraph program period accord relev regul procedur verifi addition drawn workabl integr program monitor evalu framework suitabl budgetari statist inform data improv paragraph introduct report concern verif principl addition structur fund sf court check concern object carri mean inspect commiss file questionnair member state meet respons bodi spain germani franc itali unit kingdom oper sf base principl concentr partnership program addition addition design ensur sf appropri place public expenditur member state structur compar project territori elig object concept addition subject numer analys council regul eec march view express quot assist european region develop fund erdf lead member state reduc region develop effort complement effort quot recit subsequ erdf sf regul attempt give precis definit concept addition articl regul eec erdf defin kind addition specif choic left member state reform sf addition object member state chosen respons difficulti implement principl concept reformul final propos sf regul period commiss submit guidelin spite success reformul principl addition sf regul defin term differ interpret member state specif articl regul eec make provis take account quot macroeconom circumst quot quot number specif econom circumst quot quot unusu level public structur expenditur undertaken previou program period quot quot busi cycl nation economi quot commiss attempt make content articl complet precis includ quot statement quot minut council meet held juli text regul govern sf adopt statement kind bind author made clarifi point member state oblig defin regul observ principl addition ensur structur expenditur maintain provid relev inform specif provis consequ failur meet oblig fact provis payment financi control reduct suspens cancel assist concern decis grant aid head individu form assist oper programm global grant major project verif addition carri gener level commun support framework csf procedur verifi addition provis regul procedur verifi addition suppos agre commiss member state concern csf drawn procedur refer provis regul extrem rule standard type establish csf singl program document spd object check commiss member state show verif procedur insuffici enabl principl verifi procedur workabl adapt institut administr statist system member state procedur laid csf spd tackl real methodolog practic difficulti encount previou period state previou period method fact method defin prove inadequ member state process draw csf spd result present incomplet tabl numer data paragraph verif procedur consist oblig send commiss regular basi global tabl cover region area concern includ final provision expenditur previou year estim forecast futur year tabl kind difficult verifi hand relev breakdown data region expenditur categori hand distinct actual forecast expenditur number procedur commiss opinion appear risk respect principl addition endang commiss request member state commun time detail measur intend respect elig financ expenditur commiss decid accord procedur laid regul measur respect expenditur financ structur fund regul lai procedur commiss measur absenc precis legal basi definit natur content measur reason provis appli inform enabl monitor principl addition rare period csf spd member state object paragraph specif case object member state state verif procedur lai precis timet send inform implement commiss alloc respons verif commiss divis respons monitor check observ principl addition adequ laid formalis director gener dg ii dg dg vi dg xvi deal addition issu director depart involv letter secretari gener member state august explain tabl dg charg copi dg ii econom financi affair commiss document set divis respons depart dg charg object respons manag dg ii plai advisori role ow expertis econom sphere suppos receiv report member state dg charg respons examin document send conclus relev dg arrang effect fact dg ii carri analys make propos request modif decis supplementari inform accept formal engag dialogu member state react directli dg ii call particip addition verif exercis object period methodolog adopt dg methodolog base sampl take account object region monitor addition carri framework object csf coordin dg vi agricultur arrang made verifi addition dg vi opinion respons verifi addition li dg ii possess technic expertis carri task member state dg vi provid document verif addition dg xvi region polici cohes horizont depart respons monitor principl addition reli technic aspect concern work carri dg ii depart inform contact geograph unit member state defici coordin horizont depart geograph unit dg ii result document dispers unit peopl commun member state situat make partnership member state difficult make hard obtain view issu dg employ industri relat social affair spite check object european social fund esf carri court situat remain unsatisfactori result audit observ addition object period carri quot audit inspect quot sector financi unit dg disappoint member state el irl nl uk complet exercis rectifi situat paragraph regard period geograph unit receiv inform subject examin circumst failur coordin dg involv file incomplet dispers make difficult commiss administr situat interdepartment discuss discuss member state inform result record file commiss depart ask member state inform provid commiss depart circul order obviat problem member state decid send inform offici possibl respons file post mail suspens claus suspens claus clear illustr consequ lack coordin kind claus automat suspens payment advanc relev inform need ant verif addition provid member state commiss insert decis grant assist mean exert pressur case applic articl regul eec suppos govern suspens payment procedur lack procedur fix criteria state claus insert appli claus kind emploi object object factor circumst justifi insert case member state claus insert region spd addition measur level entir group region object appli commiss justifi practic avoid penalis region provid inform requir result unequ treatment member state member state verif addition object carri depart ident approach sourc suspens claus object explan found li pure formal aspect fact dg charg counterpart member state differ lift claus subject formal procedur decis commun occas relev member state mean letter commission respons accompani amend verif procedur tabl occas lift claus commun mean letter director gener occas written commun case multifund assist singl decis grant assist cover fund suspens claus appli lack coordin absenc monitor financi control respect file result payment approxim ecu million lift suspens claus payment question concern erdf ecu million eaggf guidanc ecu million esf ecu million object ecu million period ecu million period object ecu million major file involv respons dg monitor suspens claus charg object exist suspens claus elig request payment esf submit member state concern grant reveal weak control procedur procedur gener rule commiss send nation author involv result analys document member state procedur laid cover point inform judg insuffici commiss ask member state addit inform inform judg satisfactori member state inform fact nation author unawar statu file lot work hand absenc reaction commiss necessarili consid inform correct happen lack reaction simpli lack analysi commiss case sf manag region spd csf absenc monitor committe nation level made contact commiss member state difficult object concern franc unit kingdom object member state spain concern object member state concern state progress work verif addition introduct commiss issu inform state progress work carri aim verifi observ principl addition commun consult committe develop convers region singl annual report addition object paragraph annual report sf paragraph includ incorrect inform annual report state quot object object confirm addition observ member state quot member state carri post verif oper object ask commiss period work post verif observ principl addition period unfinish member state extrem long period data collect process forward commiss examin discuss exchang letter spread led gradual loss interest part member state commiss exercis requir regul addit fact result formal state publish make knowledg state progress member state object imposs object member state uk involv el irl uk begun post verif case commiss accept difficulti occasion reserv el data result submit member state case extrem late itali germani verif carri period account special circumst länder object dk nl uk situat member state data uk data inadequ italian author send inform year commiss concret step carri post verif observ addition object analys carri concern calcul baselin period member state initi final data commiss receiv repli object commiss publish report set result audit carri data provid member state major case insuffici member state examin object appli addition verifi framework csf object commiss conclud principl addition observ countri countri dk nl state principl observ remain countri el irl uk situat monitor process verifi addition complet period begin period initi result ant verif set major csf spd vari degre detail case data need member state dai approv csf spd ant verif object luxembourg carri summer commiss carri ant analys basi tabl member state tabl creat put item data relat region sector unit reliabl properli evalu sourc method draw case lack methodolog tool need examin valid result obtain member state leav commiss altern accept conclus reach nation author tabl show annual averag expenditur develop object region csf spd extrem variat tabl case result qualiti quantiti inform transmit member state data submit member state period sf financ ecu million govern expenditur connect develop french object region german region percentag appar ecu million turn methodolog member state result underestim expenditur connect region develop franc overestim germani lack homogen data submit member state fact member state vari socio econom circumst prioriti difficult draw conclus comparison verif carri object object member state franc convert tabl expenditur current valu updat carri long delai object verif carri ant verif period problem pose transfer assist period overlap short durat resolv doubt separ post verif feasibl member state intend carri verif advantag gain time pend methodolog reflect root problem regard object check made manag dg reveal failur observ timet set spd send data member state data check commiss remind member state oblig carri verif provis made member state dk carri verif object italian author end verif addition object pose problem implement procedur specif commun financ measur provid regul eec ec carri refund expenditur effect spd commiss began discuss member state procedur verifi addition object discuss result agreement suitabl methodolog difficult establish principl addition observ member state period relev csf adopt member state guarante maintain structur expenditur level previou program period circumst permit observ principl addition waiv laid articl regul eec paragraph member state ultim maintain level expenditur inclin make derog allow regul tabl develop expenditur object region ant verif carri context csf spd gt tabl gt tabl develop expenditur object region ant verif carri context csf spd 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 period affect gener environ reduct budget deficit tabl show trend gross fix capit format govern good indic trend govern invest expenditur drop consider member state fell gdp due part privatis field transport energi telecommun note expenditur measur absolut term calcul made verifi addition econom growth account trend expenditur activ measur promot employ indic context verifi addition object period expenditur basi verif work newli defin object statist data dispos commiss make data publish oecd commiss plan creat databas expect oper year improv qualiti reliabl compar data employ polici addit trend expenditur connect activ measur depend great extent unemploy rate hand consider reduct unemploy substanti drop expenditur activ employ polici finland context object hand increas unemploy rate lead reduct expenditur connect activ measur replac passiv measur german länder difficulti detect introduct analys commiss file spot visit answer questionnair reveal numer methodolog difficulti reason absenc theoret basi principl enabl precis methodolog framework particip built verif procedur unsuit circumst member state inform hastili carri ant verif failur examin critic problem encount gener addit inform need verif principl addition notabl object collect numer sourc kind reliabl recent result estim hypothes includ difficulti observ court demonstr make work verifi addition clearer simpler effect tabl govern invest expenditur gross fix capit format govern gdp gt tabl gt expenditur account compil data easi determin public structur expenditur compar expenditur account relev expenditur natur purpos capabl financ sf includ expenditur financ reason theoret identifi expenditur potenti elig relev object practic tabl submit attempt demonstr capac spend commun assist prove exist financ verif addition case expenditur ant addition appli account ident spd financ plan countri context object financ expenditur analys expenditur account expenditur nation region local govern administr bodi carri public servic function public semi public para public relev privat undertak member state identifi sum spent administr bodi undertak expenditur relev privat undertak rare account increas import context sf financ invest infrastructur extent expenditur public bodi undertak account vari case exclud complet signific effort made identifi evalu public administr concern major member state encount difficulti obtain complet data expenditur local level case account spite size expenditur carri central region level identifi object member state account central govern expenditur identifi expenditur head analys pose problem object commiss propos list function categori expenditur base unit nation statist classif cofog fact member state compil inform addition basi statist basi budgetari data classifi identifi relev expenditur difficult task carri case case basi budgetari expenditur central govern compar region bodi expenditur record time case subsidi transfer public administr consolid public administr account prevent count object expenditur head chosen case ident case similar occasion total region natur object nation natur object doubl count expenditur occur frequent addit case occur expenditur account includ analys germani object unemploy benefit treat structur assist imposs identifi relev expenditur reason member state introduc simplif rational simplif econom base avail data result consist approach guarante french author account expenditur record nation plan contract state region spd undertook transmit commiss decemb indic financi tabl includ estim public expenditur elig sf base signific inform cover expenditur stake elig area tabl basi monitor addition case object commiss acknowledg difficulti imposs establish expenditur esf sphere intervent reason decid repres sampl bodi basi period underli hypothes confirm approach enabl observ addition verifi correctli comparison made dissimilar element fact assist field object variabl depend busi cycl stabl period comparison addit choos bodi largest beneficiari social fund produc result relev verif financ addition overlap period major difficulti concern overlap period verif addition fact enabl expenditur trend program period compar refer period actual program period necessarili coincid calendar year consider fact addit extens period order fulfil commit minimum extens year make payment result simultan implement period aim match payment program period belong wait year make numer addit adjust order charg expenditur complet calendar year relev csf refer method financ expenditur concern solv problem financ expenditur account possibl deal expenditur calendar year consider refer csf item belong approach pragmat depart rational oper sf option chosen commiss member state adopt approach ant verif period tabl includ csf spd assum final payment appropri made year hypothesi unrealist light implement provis fund result ant verif addition base illog premis note numer measur period close delai regard period object result larg amount fund transfer period major measur period close member state analys nation expenditur basi payment member state franc belgium budgetari commit forecast implement stage paradox weakest aspect addition calcul figur establish expenditur csf spd regard sf nation counterpart member state set tabl sf financ plan nation counterpart submit csf spd ant verif carri basi dispar item data easili compar year close payment mix forecast commit start point compar data kei factor verif addition start point structur expenditur trend period compar previou situat period member state left choos period averag year leav member state choos refer period result advis case object netherland object franc choic refer period decis oblig auditor conclud principl abid opposit effect gener refer period previou member state decid period ant verif object gener refer period chosen sweden finland difficulti concern comparison data period data previou potenti elig expenditur period necessarili previou period provis regul account true elig region area make make reliabl comparison tabl adjust circumst tabl period recalcul take account newli elig area categori expenditur case context definit object expenditur categori object includ data period previou period result artifici increas expenditur phenomenon occur frequent object expenditur categori privatis specif econom circumst account context addition verif procedur provid nation author notifi commiss partial total privatis work partnership establish case case basi procedur take account made provis gener rule spite size privatis phenomenon concret step ensur base comparison homogen case verif continu carri chang absenc precis methodolog framework case commiss left member state choos exclud includ relev expenditur tabl period case expenditur decreas interest member state awar result exclud signific area involv telecommun energi step bring substanti chang final result note privat sector increas extent take invest tradition respons public sector phenomenon account comparison signific effort made member state improv methodolog recent year accompani adjust respect previou year refer period complex cost reason difficult make correct comparison extrapol estim made geograph breakdown expenditur geograph breakdown expenditur take account difficulti identifi elig area object commiss agre pragmat approach involv alloc region nation expenditur relev area proport popul surfac area method compromis reliabl verif principl addition context object start hypothesi structur expenditur divid equal elig elig area simplif necess rise overestim underestim make imposs determin elig area sf replac nation expenditur estim made alloc expenditur elig area give result occas highli debat franc method result expenditur elig area higher region categori unit kingdom breakdown rural expenditur urban popul result alloc area expenditur lower spd itali expenditur broken global basi elig popul period region region object compar expenditur period calcul basi elig popul period main smaller confus elig region area detect itali expenditur area elig object trento bolzano includ object period region examin initi elig previou period treatment commun initi commun measur pose problem ant verif dealt import issu member state except elig entireti object commun initi account true identifi initi break geograph basi easili major member state simpli issu result assist type programm classifi wholli nation financ member state structur assist artifici inflat addit member state uk commun initi duli account refer period period subject verif distort result conclus principl addition replac nation expenditur structur fund appropri clear consider difficulti encount applic practic limit develop concept methodolog relat content partnership commiss member state succeed find effect procedur verifi principl addition short content principl addition properli establish seek fix methodolog make verif principl feasibl commiss provid tool need analys consist plausibl data member state oblig impos regul member state maintain structur expenditur provid commiss financi data back sanction legal consequ member state identifi regist structur assist intervent elig region nation region local govern bodi carri public servic function condit public privat undertak sole purpos calcul addition consider individu effort made member state attempt record case assist size task result consid reliabl addit difficult verifi process larg number estim hypothes includ qualiti verif depend number elig region area number particip task easier countri elig entireti object elig region area correspond statist administr divis estim made lead artifici result verif principl addition isol task integr framework monitor evalu effort made member state commiss verifi principl costli term human physic resourc practic conclus drawn addit defici organis coordin commiss depart reduc effect individu effort oper structur fund base principl program plan region develop plan region social convers plan drawn object difficulti detect reveal search harder tool improv budgetari statist data region level program high qualiti sound analysi trend structur assist produc view difficulti detect ev program period light regulatori provis govern structur fund adopt june commiss partnership member state defin procedur verifi addition simpler concret workabl set implement provis csf spd drawn enabl principl addition integr program framework verif principl addition close coordin process monitor evalu verif procedur suitabl budgetari statist inform step carri ant evalu addition gener circumst effort made commiss member state vain financi sanction penalti appli base precis criteria accord provis regul report adopt court auditor luxembourg court meet decemb court auditor jan karlsson presid principl addition defin articl council regul eec amend regul eec juli oj order achiev genuin econom impact structur fund fifg appropri alloc member state object articl regul eec replac public expenditur structur compar expenditur undertaken member state territori elig object purpos establish implement commun support framework commiss member state concern ensur member state maintain territori concern public structur compar expenditur level previou program period take account macroeconom circumst fund take place number specif econom circumst privatis unusu level public structur expenditur undertaken previou program period busi cycl nation economi commiss member state agre establish commun support framework arrang verifi addition permit verif principl addition member state provid relev financi inform commiss time submiss plan regularli implement commun support framework council regul eec march establish european region develop fund oj council regul eec june european region develop fund oj final march commiss legal servic note januari subject procedur establish object csf spd period annual report financi year oj paragraph begin spanish author inform commiss reaction post verif period object result commiss end commun committe current situat field verifi addition item agenda meet octob annual report addition object audit inspect sector dg seventh annual report sf isbn novemb commiss letter member state remind oblig post verif letter respect object annual report addition object audit inspect sector dg franc inform execut esf financ expenditur miss itali data region analys countri dk nl report spoke circumst limit valid conclus council regul eec juli improv effici agricultur structur oj council regul ec improv effici agricultur structur oj statement articl record minut council meet juli distinct drawn concept expenditur potenti elig provis regul expenditur elig financ form assist adopt expenditur financ declar articl minut council meet juli fact consolid account kind reason french author methodolog suggest commiss spanish author consid million item data account repli questionnair court annual report addition object audit inspect sector dg spain tabl object show consider increas nation govern expenditur period due fact approxim total expenditur period compar result post expenditur previou gener commun commiss quot govern invest framework econom strategi quot final decemb articl council regul ec june lai gener provis structur fund oj commiss repli summari introduct commiss welcom fact court auditor undertaken major examin addition kei principl structur fund base concentr partnership program summari main find respect modal verif basic concept addition simpl implement difficult commiss agre lack sanction case complianc principl addition major weak regret member state reject commiss propos sanction regul order avoid disproportion high administr cost modal verif agre commiss member state pragmat defin framework minimum methodolog requir arriv accept workabl solut adapt specif situat individu member state methodolog difficulti court auditor rightli highlight report resolv great extent provis addition program period provis includ reduct number verif simplif system object region intend facilit applic verif addition principl preserv basic idea replac nation spend commun fund conclus court main conclus commiss comment basic concept addition straightforward actual implement involv methodolog complex overcom partnership commiss member state pragmat solut clear methodolog framework commiss agre absenc sanction mechan case complianc principl addition major weak regret initi propos gener regul structur fund link verif addition alloc perform reserv reject member state simplifi methodolog appli avoid disproportion administr cost necessarili reduc reliabl verif addition region verif addition extrem import sourc inform polit tool avoid reduct nation expenditur region organis structur commiss oblig servic deal aspect matter situat uniqu addition regard organis coordin commiss wish underlin frequent contact offici commiss servic offici commiss servic nation author context meet monitor committe modal verif addition forthcom program period introduc regul simpl concret oper past commiss servic nation author find partnership pragmat solut adapt specif situat object member state introduct gener regul structur fund introduc clear definit addition gener rule respect member state derog includ insist member state emphasis practic derog rare commiss underlin us declar modal verif addition contain minut council meet juli adopt regul notwithstand quot bind quot natur document basic framework practic verif addition contest member state kei provis declar addition take place global level member state level region programm commiss share court concern absenc effect sanction complianc principl addition regard regret initi propos gener structur fund regul link verif addition alloc perform reserv reject member state procedur verifi addition commiss wish underlin consider process inform discuss negoti member state methodolog issu relat addition aim avoid disproportion administr burden strike balanc equal treatment flexibl account specif circumst object member state region standard text csf spd reflect legal undertak compli regul detail case gener inform explain common procedur methodolog verif addition object submit member state letter august secretariat gener object letter march dg xvi inform verif addition object period member state august prepar financi inform verif addition submiss commiss respons member state commiss recognis member state difficulti appli system sought account difficulti notabl basi experi previou program period consider improv achiev comparison regard object except subject special requir financi tabl provid complet contain suffici detail justif identif elig expenditur account verif addition case object inform consid inadequ establish ant verif quot suspens claus quot introduc program document regard ongo monitor verif addition take place basi financi inform prepar member state submit commiss present ant evalu regard procedur adopt complianc addition doubt recognis statutori provis provid commiss power deal matter implement commiss alloc respons verif similar issu relat structur fund final respons verif addition rest dg chef de file object dg ii technic methodolog assist view econom financi expertis coordin similar dg xvi dg vi ask dg ii assist analysi inform submit member state impli dg vi consid dg ii full respons verif addition true respons addition dg xvi divid horizont unit geograph unit involv dg ii system gener oper satisfactorili regard account frequent dai dai contact offici concern audit perform dg result improv report addition data member state member state firm conclus drawn due lack inform effort made oper unit concern collect data complet exercis commiss agre inform receiv member state addition examin depth suspens claus order delai adopt programm object due absenc technic inform addition difficult prepar servic recours quot suspens claus quot intent provid member state extra flexibl regard provis inform proce formal suspens payment relev provis regul order facilit rapid payment amount due inform remov quot suspens claus quot frequent commun member state inform manner commiss agre quot suspens claus quot includ program document cover fund concern acknowledg payment made case prior remov claus point court number payment undertaken quot suspens claus quot forc case shortli formal remov procedur put place avoid repetit situat program period procedur inform relat verif addition present member state meet monitor committe summaris minut methodolog issu discuss inform technic meet person charg monitor committe meet state progress work verif addition introduct requir commiss publish regular inform addition addit part inform submit member state confidenti natur inappropri public explain commun addition context monitor committe meet period period major member state submit requir tabl data accept commiss gener commun inform member state context meet monitor committe audit refer court conclud due lack inform member state follow carri respons paragraph period commiss wish underlin fact intens process inform discuss negoti commiss member state ant evalu addition program period commiss successfulli oblig member state increas transpar addition verif procedur made consider progress improv qualiti inform data sourc methodolog issu comparison period commiss agre comparison addition tabl member state difficult reason firstli ignor signific differ member state expenditur object region polit prioriti organis rel import structur fund account fact commiss encourag member state includ develop relat expenditur addition tabl meant excess administr burden commiss prioriti ident expenditur categori current refer addition tabl requir exclus expenditur commiss acknowledg qualiti inform submit member state intermedi verif addition vari consider object situat link heavi administr burden present system verif undoubtedli improv consider simplif system introduc program period indic gross fix capit format gfcf gener govern calcul system econom account differ indic elig expenditur addition limit comparison indic gfcf account expenditur human resourc program period verif addition object base expenditur activ labour market polici justifi action accord regul structur fund articl verif continu base inform submit member state harmonis statist databas labour market polici present establish commiss complement inform submit member state difficulti detect expenditur account compil data commiss agre verif addition clear oper simpl relat member state commiss sought pragmat arriv accept workabl solut adapt specif situat defin framework minimum methodolog requir futur verif addition facilit consider simplif system introduc regul overlap period commiss recal addition relat spend member state exclud contribut structur fund issu overlap spend period delai close programm relev verifi addition practic overlap spend program period significantli affect assess addition extent time profil structur fund spend impact time profil member state expenditur member state time profil structur fund spend expect margin effect final pragmat approach chosen commiss major advantag verif addition real time year event start point compar data refer period adopt baselin measur addition result discuss commiss nation author chosen arbitrarili member state aim find recent reliabl refer period take account specif situat countri case sweden time financi year coincid calendar year recent reliabl data financi year includ data municip level privat sector undertak invest area tradition consid remit public sector extrem difficult extend verif addition includ privat invest exercis involv collect scrutini account rang privat compani oblig provid nation author commiss relev inform geograph breakdown expenditur view small size area elig object budgetari data commiss altern accept pragmat approach estim expenditur area unsatisfactori situat main reason commiss suggest shift expenditur activ labour market polici nation level verif addition object program period commun initi includ ant verif addition due small budgetari impact alloc time ant verif conclus commiss agre conclus court basic concept addition clear actual implement involv methodolog complex case difficulti overcom partnership commiss member state identif pragmat solut broad methodolog framework import examin verif addition distinguish object structur fund object account structur fund spend remain object applic principl proportion commiss rigid assess addition object flexibl object order avoid impos disproportion administr burden nation region author overcom major problem data avail regard commiss note greater number difficulti identifi present report concern object region commiss agre instrument sanction complianc principl addition inform public suspens payment insuffici commiss regret initi propos gener structur fund regul introduc workabl sanction mechan link verif addition alloc perform reserv reject member state time legisl parti verif addition view imposs take account public elig expenditur commiss member state pragmat order arriv accept workabl solut adapt specif situat defin framework minimum methodolog requir commiss urg member state includ develop relat expenditur addition tabl meant excess administr burden ident expenditur categori current addition tabl refer tabl commiss agre verif addition easier member state total elig object assist receiv major part structur fund unavoid recours estim smaller region area necessarili impli result reliabl forthcom program period problem reduc consider concept verif addition object integr addition monitor evalu system commiss underlin frequent contact offici commiss servic offici commiss servic nation author context monitor committe meet commiss agre room improv coordin action servic commiss deal addition step end time acknowledg difficulti circumst organis structur commiss oblig servic deal aspect matter situat uniqu addition gener region inform statist situat improv come year european system integr account esa oblig member state provid improv extend region econom statist addition region data reduc consider program period chang concept verif addition object commiss view modal verif addition forthcom program period introduc regul simpl concret oper articl gener regul inform provid member state august respond point rais court frequenc verif reduc total number ant mid term end period verif addition object place nation level basi expenditur activ labour market polici derog appli determin refer level ant failur submit satisfactori inform addition ant lead delai approv program decis past commiss servic nation author find partnership pragmat solut adapt specif situat object member state