Work programmes
1. The indirect actions of the 2026-2027 Euratom Programme shall be implemented by work programmes as referred to in Article 110 of the Financial Regulation. Work programmes shall set out, where applicable, the overall amount reserved for blending operations. The Commission shall adopt work programmes by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 16(4).
2. In addition to the requirements of Article 110 of the Financial Regulation, the work programmes shall include the following, as appropriate:
(a)
an indication of the amount allocated to each action and an indicative implementation timetable;
(b)
for grants, the priorities, the selection and award criteria, the relative weight of the different award criteria and the maximum rate of funding of the total eligible costs;
(c)
any additional obligations on beneficiaries, in accordance with Articles 39 and 41 of Regulation (EU) 2021/695;
(d)
a multiannual approach and strategic orientations for the following years of implementation.
3. The Commission shall draw up a multi-annual work programme on direct actions undertaken by the JRC in accordance with Decision 96/282/Euratom.
Monitoring and reporting
1. The Commission shall monitor continuously the management and implementation of the 2026-2027 Euratom Programme. In order to enhance transparency, those data shall be made publicly available in an accessible manner on the Commission’s webpage in accordance with the latest update of those data.
Indicators to report on an annual basis on the progress of the 2026-2027 Euratom Programme towards the achievement of the objectives laid down in Article 3 are set out in Annex II along impact pathways.
2. To ensure the effective assessment of the 2026-2027 Euratom Programme’s progress towards the achievement of its objectives, the Commission shall adopt implementing acts concerning the implementation of the monitoring and evaluation framework, in particular by setting baselines and targets in accordance with Annex II. Those implementing acts shall be adopted in accordance with the advisory procedure pursuant to Article 16(3).
3. The performance reporting system shall ensure that data for monitoring the implementation and the results of the 2026-2027 Euratom Programme are collected efficiently, effectively and in a timely manner without increasing the administrative burden on beneficiaries. To that end, proportionate reporting requirements shall be imposed on recipients of Community funds and, where appropriate, on Member States.
Information, communication, publicity and dissemination and exploitation
1. The recipients of the 2026-2027 Euratom Programme funding shall acknowledge the origin of those funds and ensure the visibility of the Community funding, in particular when promoting the actions and their results, by providing coherent, effective and proportionate targeted information to multiple audiences, including the media and the public.
2. The Commission shall implement information and communication actions relating to the 2026-2027 Euratom Programme, to actions under the 2026-2027 Euratom Programme and to the results obtained. In addition, it shall provide timely and thorough information to Member States and beneficiaries. Evidence-based matchmaking services informed by analytics and network affinities shall be provided to interested entities in order to form consortia for collaborative projects, with particular attention to identifying networking opportunities for legal entities from low research and innovation performing Member States. On the basis of such analysis, targeted matchmaking events may be organised in respect of specific calls for proposals.
3. The Commission shall also establish a dissemination and exploitation strategy for increasing the availability and diffusion of the 2026-2027 Euratom Programme’s research and innovation results and knowledge in order to accelerate exploitation towards market uptake, further research collaboration and boost the impact of the 2026-2027 Euratom Programme.
4. Financial resources allocated to the 2026-2027 Euratom Programme shall also contribute to the corporate communication of the political priorities of the Community as well as information, communication, publicity, dissemination and exploitation activities as far as they are related to the objectives referred to in Article 3.
Evaluation
1. 2026-2027 Euratom Programme evaluations shall be carried out in a timely manner to feed into the decision-making process on the 2026-2027 Euratom Programme, its successor and other initiatives relevant to research and innovation.
2. At the end of the implementation of the 2026-2027 Euratom Programme, but no later than four years after the end of the period specified in Article 1, a final evaluation of the 2026-2027 Euratom Programme and of the 2021-2025 Euratom Programme shall be carried out by the Commission with the assistance of independent experts selected through a transparent process. It shall include an assessment of the long-term impact of previous Euratom Research and Training Programmes and the 2026-2027 Euratom Programme’s effectiveness, efficiency, relevance, coherence and Community added value.
3. The Commission shall publish and communicate the conclusions of the evaluations accompanied by its observations to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
Audits
1. The control system for the 2026-2027 Euratom Programme shall ensure an appropriate balance between trust and control, taking into account administrative and other costs of controls at all levels, especially for beneficiaries. Audit rules shall be clear, consistent and coherent throughout the 2026-2027 Euratom Programme.
2. Actions that receive joint funding from different Union programmes shall be audited only once, covering all involved programmes and their respective applicable rules.
3. The Commission or the relevant funding body may rely on combined systems reviews at beneficiary level. Those combined reviews shall be optional for certain types of beneficiaries and shall consist in a systems and process audit, complemented by an audit of transactions. Such audits of transactions shall be carried out by a competent independent auditor qualified to carry out statutory audits of accounting documents in accordance with Directive 2006/43/EC of the European Parliament and of the Council ( 20 ) . The system and processes audits may be used by the Commission or the relevant funding body to determine overall assurance on the sound financial management of expenditure and for reconsideration of the level of ex post audits and certificates on financial statements.
4. In accordance with Article 127 of the Financial Regulation, the Commission or the funding body may rely on audits on the use of Community contributions carried out by other independent and competent persons or entities, including by other than those mandated by the Union institutions or bodies.
5. Audits may be carried out up to two years after the payment of the balance.
6. The Commission shall publish audit guidelines, aiming to ensure a reliable and uniform application and interpretation of the audit procedures and rules throughout the duration of the 2026-2027 Euratom Programme.
Committee procedure
1. The Commission shall be assisted by a Committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2. The Committee shall meet in two different configurations, dealing respectively with the fission-related aspects and fusion-related aspects of the 2026-2027 Euratom Programme.
With a view to facilitating the implementation of the 2026-2027 Euratom Programme, for each meeting of the Committee as defined in the agenda, the Commission will reimburse the expenses of one representative per Member State, as well as one expert or adviser per Member State for those agenda items where a Member State requires specific expertise, in accordance with Commission’s established guidelines.
3. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 applies.
4. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 applies.
5. Where the opinion of the Committee is to be obtained by written procedure, that procedure shall be terminated without result where the chair of the Committee so decides or a simple majority of Committee members so requests within the time limit for delivery of the opinion.
6. The Commission shall regularly inform the Committee of the overall progress of the implementation of the 2026-2027 Euratom Programme and shall provide the Committee with timely information on all actions proposed or funded under the 2026-2027 Euratom Programme.
Protection of financial interests of the Union
Where a third country participates in the 2026-2027 Euratom Programme by means of a decision adopted pursuant to an international agreement or on the basis of any other legal instrument, the third country shall grant the necessary rights and access required for the authorising officer responsible, OLAF and the Court of Auditors to comprehensively exercise their respective competences. In the case of OLAF, such rights shall include the right to carry out investigations, including on-the-spot checks and inspections, as provided for in Regulation (EU, Euratom) No 883/2013.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
