Annual implementation report
Article 114
1. By 31 May 2016, and by 31 May of each subsequent year up to and including 2023, Member States shall submit to the Commission an annual implementation report on the implementation of the operational programme in the previous calendar year. The report submitted in 2016 shall cover the calendar years 2014 and 2015. 2. In addition to the provisions of Article 50 of Regulation (EU) No 1303/2013, annual implementation reports shall include: (a) information on financial commitments and expenditure by measure; (b) a summary of the activities undertaken in relation to the evaluation plan; (c) information on the actions taken in cases of serious infringements as referred to in Article 10(1) of this Regulation, and of non-respect of the conditions laid down in Article 10(2) of this Regulation, as well as on remedy actions; (d) information on actions taken to comply with Article 41(10) of this Regulation.; (e) information on the actions taken to ensure the publication of beneficiaries in accordance with Annex V to this Regulation, for natural persons in accordance with national law, including any applicable threshold. 3. The Commission shall adopt implementing acts laying down rules concerning the format and presentation of the annual implementation reports. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 127(3).