Regulation (EU) No 514/2014 is amended as follows:
(1)
Article 17(3) is replaced by the following:
‘3. Expenditure shall be eligible for support under the Specific Regulations if it has been both incurred by a beneficiary and fully disbursed by the designated Responsible Authority between 1 January 2014 and 30 June 2024.’;
(2)
Article 40 is amended as follows:
(a)
in paragraph 1, the introductory wording is replaced by the following:
‘1. Member States shall submit the following documents by 31 December 2024:’;
(b)
paragraph 2 is replaced by the following:
‘2. The payments made by the Responsible Authority from 16 October 2023 to 30 June 2024 shall be included in the last annual accounts.’;
(3)
Article 50(4) is replaced by the following:
‘4. The commitments related to the last 2 years of the period shall be decommitted in accordance with the rules followed for the closure of the programme.’;
(4)
Article 54(1) is replaced by the following:
‘1. By 31 March 2016 and by 31 March of each subsequent year until and including 2023, the Responsible Authority shall submit to the Commission an annual report on the implementation of each national programme in the previous financial year and may, at the appropriate level, publish that information. The report submitted in 2016 shall cover the financial years 2014 and 2015. The Member State shall submit a final report on the implementation of the national programmes by 31 December 2024.’;
(5)
Article 57 is amended as follows:
(a)
in paragraph 1, point (b) is replaced by the following:
‘(b)
an ex-post evaluation report on the effects of actions under their national programmes by 31 December 2024.’;
(b)
in paragraph 2, point (b) is replaced by the following:
‘(b)
an ex-post evaluation report on the effects of this Regulation and the Specific Regulations, following the closure of the national programmes, by 30 June 2025.’.