CHAPTER I — PERFORMANCE FRAMEWORK
Establishment of the performance framework
1. A performance framework shall be established under the shared responsibility of Member States and the Commission. The performance framework shall allow reporting, monitoring and evaluation of the performance of the CAP Strategic Plan during its implementation.
2. The performance framework shall include the following elements:
(a)
a set of common output, result, impact and context indicators referred to in Article 7 which will be used as the basis for monitoring, evaluation and the annual performance reporting;
(b)
targets and annual milestones established in relation to the relevant specific objective using the relevant result indicators;
(c)
data collection, storage and transmission;
(d)
regular reporting on performance, monitoring and evaluation activities;
(e)
the ex-ante, interim, and ex-post evaluations and all other evaluation activities linked to the CAP Strategic Plan.
Objectives of the performance framework
The performance framework’s objectives shall be to:
(a)
assess the impact, effectiveness, efficiency, relevance, coherence and Union added value of the CAP;
(b)
monitor progress made towards achieving the targets of the CAP Strategic Plans;
(c)
assess the impact, effectiveness, efficiency, relevance and coherence of the interventions of the CAP Strategic Plans;
(d)
support a common learning process related to monitoring and evaluation.
Electronic information system
Member States shall establish a secure electronic information system, or use an existing one, in which they shall record and keep key information on the implementation of the CAP Strategic Plan that is needed for monitoring and evaluation, in particular for monitoring progress towards the objectives and targets set, including information on each beneficiary and operation.
Provision of information
Member States shall ensure that beneficiaries of support under the CAP Strategic Plan interventions and local action groups referred to in Article 33 of Regulation (EU) 2021/1060 provide to the managing authority, or other bodies delegated to perform functions on its behalf, all the information necessary for the purpose of monitoring and evaluation of the CAP Strategic Plan.
Member States shall ensure that comprehensive, timely and reliable data sources are established to enable effective follow-up of policy progress towards objectives using output, result and impact indicators.
Monitoring procedures
The managing authority and the monitoring committee shall monitor the implementation of the CAP Strategic Plan and progress made towards achieving the targets of the CAP Strategic Plan on the basis of the output and result indicators.
Implementing powers for the performance framework
The Commission shall adopt implementing acts on the content of the performance framework. Such acts shall include indicators other than those of Annex I which are needed for the appropriate monitoring and evaluation of the policy, the methods for the calculation of indicators set out in and outside of Annex I, and the necessary provisions to guarantee accuracy and reliability of the data collected by Member States. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 153(2).
CHAPTER II — ANNUAL PERFORMANCE REPORTS
Annual performance reports
1. Member States shall, in accordance with Article 9(3) and Article 10 of Regulation (EU) 2021/2116 provide an annual performance report on the implementation of the CAP Strategic Plan in the previous financial year.
2. The last annual performance report, to be provided in accordance with Article 9(3) and Article 10 of Regulation (EU) 2021/2116, shall comprise a summary of the evaluations carried out during the implementation period.
3. In order to be admissible, the annual performance report shall contain all the information required in paragraphs 4, 5, 7, 8, 9 and 10, and, where relevant, paragraph 6. Without prejudice to the annual clearance procedures provided for in Regulation (EU) 2021/2116, the Commission shall inform the Member State concerned within 15 working days from the submission of the annual performance report if it is not admissible, failing which it shall be deemed admissible.
4. Annual performance reports shall set out key qualitative and quantitative information on the implementation of the CAP Strategic Plan by reference to financial data and to output and result indicators, including at regional level where relevant.
5. The quantitative information referred to in paragraph 4 shall include:
(a)
the realised outputs;
(b)
the expenditure declared in the annual accounts and relevant to the outputs referred to in point (a), before application of any penalties or other reductions, and for the EAFRD, taking into account reallocation of cancelled or recovered funds pursuant to Article 57 of Regulation (EU) 2021/2116;
(c)
the ratio between expenditure referred in point (b) and relevant outputs referred to in point (a) (‘realised unit amount’);
(d)
results and distance to corresponding milestones set in accordance with Article 109(1), point (a).
The information referred to in the first subparagraph, points (a), (b) and (c), shall be broken down per unit amount as set out in the CAP Strategic Plan in accordance with Article 111, point (h), for the purpose of performance clearance. For output indicators which are marked in Annex I as used only for monitoring, only the information referred to in the first subparagraph, point (a), of this paragraph shall be included.
6. For an intervention not covered by the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116, Member States may, in addition to the information provided under paragraph 5 of this Article, decide to provide in each annual performance report:
(a)
either the average unit amounts for the operations selected in the previous financial year and the related number of outputs and expenditure; or
(b)
the ratio between the total public expenditure excluding additional national financing referred to in Article 115(5), committed for operations for which payments have been made in the previous financial year and the realised outputs as well as the related number of outputs and expenditure.
That information shall be used by the Commission for the purposes of Articles 40 and 54 of Regulation (EU) 2021/2116 for each of the years when payments are made for the related operations.
7. The qualitative information referred to in paragraph 4 shall include:
(a)
a synthesis of the state of implementation of the CAP Strategic Plan in respect of the previous financial year;
(b)
any issues which affect the performance of the CAP Strategic Plan, in particular as regards deviations from milestones, where appropriate, giving reasons and, where relevant, describing the measures taken.
8. For the purposes of Article 54(2) of Regulation (EU) 2021/2116, Member States may decide to also include under the qualitative information referred to in paragraph 4 of this Article:
(a)
justification of any excess of the realised unit amount compared to the corresponding planned unit amount or, where applicable, the maximum planned unit amount referred to in Article 102 of this Regulation; or
(b)
where a Member State decides to make use of one of the possibilities provided in paragraph 6 of this Article, justification of any excess of the realised unit amount compared to either the corresponding average unit amount for operations selected or the ratio between the total public expenditure, excluding additional national financing referred to in Article 115(5), committed for operations for which payments have been made in the previous financial year and the related realised outputs, depending on the Member State’s choice.
9. Justification shall be included for the purpose of Article 40(2) of Regulation (EU) 2021/2116 where the excess referred to in paragraph 8, point (a), of this Article is higher than 50 %.
Alternatively, where a Member State decides to make use of the possibility provided for in paragraph 6, justification shall be required only where the excess referred to in paragraph 8, point (b), is higher than 50 %.
10. For financial instruments, in addition to the data to be provided under paragraph 4, information shall be provided on:
(a)
the eligible expenditure by type of financial product;
(b)
the amount of management costs and fees declared as eligible expenditure;
(c)
the amount, by type of financial product, of private and public resources mobilised in addition to the EAFRD;
(d)
interest and other gains generated by support from the EAFRD contribution to financial instruments in accordance with Article 60 of Regulation (EU) 2021/1060 and resources returned attributable to support from the EAFRD in accordance with Article 62 of that Regulation;
(e)
total value of loans, equity or quasi-equity investments in final recipients which were guaranteed with eligible public expenditure excluding additional national financing referred to in Article 115(5) of this Regulation and which were actually disbursed to final recipients.
Where Member States decide to apply paragraph 6 of this Article to financial instruments, the information referred to in that paragraph shall be provided at the level of final recipients.
11. For the purpose of the biennial performance review referred to in Article 135, the annual performance report shall contain information on the additional national financing referred to in Article 115(5), points (a) and (d). That financing shall be taken into account for the biennial performance review.
12. The annual performance reports, as well as a summary for citizens of their content, shall be made available to the public.
13. Without prejudice to the annual clearance procedures provided for in Regulation (EU) 2021/2116, the Commission may make observations on the admissible annual performance reports within one month from their submission. Where the Commission does not provide observations within that deadline, the reports shall be deemed to be accepted. Article 121 of this Regulation on calculation of time limits for Commission actions shall apply mutatis mutandis .
14. The Commission shall adopt implementing acts laying down rules for the presentation of the content of the annual performance report. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 153(2).
Biennial performance review
1. The Commission shall carry out a biennial performance review based on the information provided in the annual performance reports.
2. Where the value of one or more result indicators reported in accordance with Article 134 that have been used by the Member State concerned for performance review in the CAP Strategic Plan in accordance with Annex I reveals a shortfall of more than 35 % from the respective milestone for financial year 2024 and 25 % for financial year 2026, the Member State concerned shall submit a justification for this deviation. Following the assessment of that justification, the Commission may where necessary ask the Member State concerned to submit an action plan in accordance with Article 41(1) of Regulation (EU) 2021/2116 describing the intended remedial actions and the expected timeframe.
3. In 2026, the Commission shall review the information provided in the performance reports for financial year 2025. Where the value of one or more result indicators reported in accordance with Article 134 that have been used by the Member State concerned for performance review in the CAP Strategic Plan in accordance with Annex I reveals a shortfall of more than 35 % from the milestone concerned for financial year 2025, the Commission may ask the Member State concerned for remedial actions.
Annual review meetings
1. Member States shall organise each year a review meeting with the Commission. The review meeting shall be chaired jointly or by the Commission and shall take place not earlier than two months after the submission of the annual performance report.
2. The review meeting shall aim to examine the performance of each plan, including progress made towards achieving established targets and available information on relevant impacts, as well as any issues affecting performance and past or future actions to be taken to address them.
CHAPTER III — REPORTING FOR THE CROP-SPECIFIC PAYMENT FOR COTTON AND THE TRANSITIONAL NATIONAL AID
Annual reporting
By 15 February 2025 and 15 February of each subsequent year until 2030, the Member States that grant the crop-specific payment for cotton laid down in Title III, Chapter II, Section 3, Subsection 2, shall provide the Commission with the following information on the implementation of that payment in the previous financial year:
(a)
the number of beneficiaries;
(b)
the amount of payment per hectare; and
(c)
the number of hectares for which the payment was granted.
Annual reporting on transitional national aid
By 15 February 2025 and 15 February of each subsequent year until 2030, the Member States that grant the transitional national aid laid down in Article 147 shall provide the Commission with the following information on the implementation of that aid in the previous financial year for each relevant sector:
(a)
the number of beneficiaries;
(b)
the total amount of transitional national aid granted; and
(c)
the number of hectares, animals or other units for which that aid has been granted.
CHAPTER IV — CAP STRATEGIC PLAN EVALUATION
Ex-ante evaluations
1. Member States shall carry out ex-ante evaluations to improve the quality of the design of their CAP Strategic Plans.
2. The ex-ante evaluation shall be carried out under the responsibility of the authority responsible for the preparation of the CAP Strategic Plan.
3. The ex-ante evaluation shall assess:
(a)
the contribution of the CAP Strategic Plan to achieving the specific objectives set out in Article 6(1) and (2), taking into account national and regional needs and potential for development as well as lessons drawn from implementation of the CAP in previous programming periods;
(b)
the internal coherence of the proposed CAP Strategic Plan and its relationship with other relevant instruments;
(c)
the consistency of the allocation of budgetary resources with those specific objectives set out in Article 6(1) and (2) that are addressed by the CAP Strategic Plan;
(d)
how the expected outputs will contribute to results;
(e)
whether the quantified target values for results and milestones are appropriate and realistic, having regard to the support envisaged from the EAGF and EAFRD;
(f)
measures planned to reduce the administrative burden on farmers and other beneficiaries;
(g)
where relevant, the rationale for the use of financial instruments financed by the EAFRD.
4. The ex-ante evaluation may incorporate the requirements for the SEA set out in Directive 2001/42/EC taking into account climate change mitigation needs.
Evaluation of CAP Strategic Plans during the implementation period and ex post
1. Member States shall carry out evaluations of their CAP Strategic Plans during implementation and ex post to improve the quality of the design and implementation of the plans. Member States shall assess their CAP Strategic Plans’ effectiveness, efficiency, relevance, coherence, Union added value and impact in relation to their contribution to achiving the CAP general objectives set out in Article 5 and those specific objectives set out in Article 6(1) and (2) which are addressed by the CAP Strategic Plan concerned. The CAP Strategic Plan’s overall impact shall be assessed by the ex-post evaluation only.
2. Member States shall entrust evaluations to functionally independent experts.
3. Member States shall ensure that procedures are in place to produce and collect the data necessary for evaluations.
4. Member States shall draw up an evaluation plan providing indications on intended evaluation activities during the implementation period.
5. Member States shall submit the evaluation plan to the monitoring committee no later than one year after the adoption of the CAP Strategic Plan.
6. The managing authority shall be responsible for completing a comprehensive ex-post evaluation of the CAP Strategic Plan by 31 December 2031.
7. Member States shall make all evaluations available to the public.
CHAPTER V — PERFORMANCE ASSESSMENT BY THE COMMISSION
Performance assessment and evaluation
1. The Commission shall establish a multiannual evaluation plan of the CAP to be carried out under its responsibility. That evaluation plan shall also cover the measures under Regulation (EU) No 1308/2013.
2. The Commission shall submit to the European Parliament and to the Council a summary report of Member States’ CAP Strategic Plans by 31 December 2023. The report shall include an analysis of the joint effort and collective ambition of Member States to address the specific objectives set out in Article 6(1) and (2), in particular those mentioned in Article 6(1), points (d), (e), (f) and (i).
3. By 31 December 2025, the Commission shall submit a report to the European Parliament and the Council in order to assess the operation of the new delivery model by the Member States and consistency and combined contribution of the interventions in Member States’ CAP Strategic Plans to achieving environmental and climate-related commitments of the Union. When necessary, the Commission shall issue recommendations to the Member States to facilitate the achievement of those commitments.
4. The Commission shall carry out an interim evaluation to examine the effectiveness, efficiency, relevance, coherence and Union added value of the EAGF and the EAFRD by 31 December 2026, taking into account the indicators set out in Annex I. The Commission may make use of all relevant information already available in accordance with Article 128 of the Financial Regulation.
5. The Commission shall carry out an ex-post evaluation to examine the effectiveness, efficiency, relevance, coherence and Union added value of the EAGF and the EAFRD.
6. Based on evidence provided in evaluations on the CAP, including evaluations on CAP Strategic Plans, as well as other relevant information sources, the Commission shall present a report on the interim evaluation, including first results on the performance of the CAP, to the European Parliament and the Council by 31 December 2027. A second report including an assessment of the performance of the CAP shall be presented by 31 December 2031.
Reporting based on a core set of indicators
In compliance with the reporting requirement pursuant to Article 41(3), point (h)(iii), of the Financial Regulation, the Commission shall present to the European Parliament and the Council the performance information referred to in that Article measured by the core set of indicators set out in Annex XIV to this Regulation.
General provisions
1. Member States shall provide the Commission with the available information necessary to enable it to perform the monitoring and evaluation of the CAP referred to in Article 141.
2. Data needed for the context and impact indicators shall primarily come from established data sources, such as the Farm Accountancy Data Network and Eurostat. Where data for those indicators are not available or not complete, the gaps shall be addressed in the context of the European Statistical Programme established under Regulation (EC) No 223/2009 of the European Parliament and of the Council ( 51 ) , the Farm Accountancy Data Network established by Council Regulation (EC) No 1217/2009 ( 52 ) , or through formal agreements with other data providers such as the Joint Research Centre and the European Environment Agency.
3. Data from administrative registers, such as the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116, the identification system for agricultural parcels referred to in Article 68 of that Regulation, and animal and vineyard registers, shall also be used for statistical purposes, in cooperation with statistical authorities in Member States and with Eurostat.
4. The Commission may adopt implementing acts laying down rules on the information to be sent by Member States, taking into account the need to avoid any undue administrative burden, as well as the data needs and synergies between potential data sources. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 153(2).
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
