Single programming document
Article 32
1. In accordance with Article 40 of Regulation (EU, Euratom) 2018/1046 the Union body shall send by 31 January each year to the Commission, the European Parliament and the Council its draft single programming document, as endorsed by its Management Board, containing: (a) a multiannual work programme; (b) an annual work programme; (c) an estimate of its revenue and expenditure; (d) a resources programming document; (e) information on its building policy; (f) strategy for cooperation with third countries and/or international organisations; (g) strategy for achieving efficiency gains and synergies; (h) strategy for the organisational management and internal control systems including their anti-fraud strategy as last updated and an indication of measures to prevent recurrence of cases of conflict of interest, irregularities and fraud, in particular where weaknesses, reported under Article 48 or paragraph 6 of Article 78, have led to critical recommendations. The strategies referred to in the first subparagraph shall be assessed annually and updated as necessary. The single programming document shall be drawn up taking into account guidelines set by the Commission. 2. The multiannual work programme shall set out the overall strategic programming for the years N + 1 to N + 3, including the objectives, expected results and performance indicators to monitor the achievement of the objectives and the results. This overall strategic programming shall also show, per activity, the indicative financial and human resources considered necessary to attain the objectives set and shall also demonstrate the contribution of the Union body to the achievement of the EU political priorities. This strategic programming will be updated where appropriate, and in particular, to address the outcome of the overall evaluations referred to in the constituent act. 3. The annual work programme shall set out for the year N + 1: (a) the expected outputs that will contribute to the achievement of the objectives set in the overall strategic programming; (b) a description of the activities to be financed together with an indication of the amount of financial and human resources, showing the number of officials, temporary and contract staff as defined in the Staff Regulations, as well as Seconded National Experts. It shall clearly indicate which tasks of the Union body have been added, changed or deleted in comparison with the adopted annual work programme of the previous financial year. Evaluation results shall be taken into account as evidence of the likely merits of an increase or decrease of the proposed budget of the Union body in comparison with its budget of the previous financial year. The annual work programme shall be coherent with the multiannual programme referred to in paragraph 2. Any substantial amendment to the annual work programme shall be adopted by the same procedure as the initial work programme, in accordance with the provisions of the constituent act. The management board may delegate the power to make non-substantial amendments to the annual work programme to the authorising officer of the Union body. 4. The estimate of revenue and expenditure of the Union body, supported by the general guidelines underlying that estimate, shall include: (a) an estimate of revenue broken down by Title; indicating fees and charges separately, where appropriate; (b) an estimate of expenditure (commitment and payment appropriations), broken down by expenditure Title and Chapter; (c) quarterly estimate of cash payments and receipts; (d) an establishment plan setting the number of permanent and temporary posts by grade and by function group authorised within the limits of the budget appropriations requested for year N + 1. Where there is a change in the number of establishment plan posts requested for year N + 1, a statement justifying the request for new posts shall be provided; The same information shall be provided on the number of contract staff and seconded national experts and shall be expressed in full-time equivalents. 5. The resources programming shall include qualitative and quantitative information on the human resource and budgetary matters for the reporting purposes, in particular: (a) an estimate of the budget result from the year N – 1 as referred to in Article 17; (b) information on contribution in kind granted by the host Member State to the Union body for year N – 1; (c) information on the number of officials, temporary and contract staff as defined in the Staff Regulations as well as seconded experts for year N – 1 and for year N. (d) information on the achievement of all previously set objectives for the various activities for year N – 1, showing the actual use of the human and financial resources by the end of year split between activities. The resource programming document shall be updated annually. 6. Information on the building policy of the Union body shall include: (a) for each building, including of offices away from the main seat, the expenditure and surface area covered by the appropriations of the corresponding lines in the budget of the Union body; (b) the expected evolution of the global programming of surface area and premises for the coming years with a description of the building projects in planning phase which are already identified; (c) the final terms and costs, as well as relevant information regarding project implementation of new building projects previously submitted to the European Parliament and the Council under the procedure established in Article 266 of Regulation (EU, Euratom) 2018/1046 and not included in the preceding year's working documents. 7. The Commission shall send its opinion on the draft Single Programming Document to the Union body in a timely manner in any case not later than 1st July of the year N. If the Union body does not fully take into account the Commission's opinion, it shall provide the Commission with adequate explanations. 8. The final single programming document shall be adopted by the management board. 9. The Union body shall send any later updated version of the single programming document, notably to reflect the Commission's opinion and the outcome of the annual budgetary procedure, to the Commission, the European Parliament and the Council.