Monitoring, audit, evaluation and protection of the Union’s financial interests
Article 13
1. Article 41 of Regulation (EU) 2021/947 in relation to monitoring and reporting shall apply to this Regulation mutatis mutandis . The annual report referred to in Article 41(5) of Regulation (EU) 2021/947 shall also contain information on commitments and payments per instrument (IPA, IPA II and IPA III). 2. The key performance indicators for monitoring the implementation and progress of IPA III towards the achievement of the specific objectives set out in Article 3 are listed in Annex IV to this Regulation. 3. For cross-border cooperation with Member States, the indicators shall be those referred to in Article 34 of Regulation (EU) 2021/1059. 4. In addition to the indicators listed in Annex IV, the reports accompanying the annual Commission communication on the Union’s enlargement policy and the Commission’s assessments of the economic reform programmes shall be taken into account in the results framework of IPA III assistance. 5. In addition to the elements referred to in Article 41(5) and (6) of Regulation (EU) 2021/947, the annual report shall contain information on the commitments for specific objectives referred to in Article 3 of this Regulation. 6. Article 42 of Regulation (EU) 2021/947 in relation to the mid-term and the final evaluation shall apply mutatis mutandis . 7. In addition to Article 129 of the Financial Regulation on the protection of the financial interests of the Union, under indirect management, beneficiaries listed in Annex I to this Regulation shall report any irregularities, including fraud, which have been the subject of a primary administrative or judicial finding, without delay, to the Commission and shall keep the Commission informed of the progress of any administrative and legal proceedings in relation to such irregularities. Such reporting shall be done by electronic means, using the Irregularity Management System, established by the Commission.