1.The operating structures of the beneficiary countries participating in a cross-border programme shall send the Commission and the respective national IPA coordinators an annual report and a final report on the implementation of the cross-border programme after examination by the joint monitoring committee.
In the case of decentralised management, the reports shall also be sent to the respective national authorising officers.
The annual report shall be submitted by 30 June each year and for the first time in the second year following the adoption of the cross-border programme.
The final report shall be submitted at the latest 6 months after the closure of the cross-border programme.
2.The reports referred to in paragraph 1 shall include the following information:
(a)the progress made in implementing the cross-border programme and priorities in relation to their specific, verifiable targets, with a quantification, wherever and whenever they lend themselves to quantification, using the indicators referred to in Article 94(1)(d) at the level of the priority axis;
(b)detailed information about the financial implementation of the cross-border programme;
(c)the steps taken by the operating structures and/or the joint monitoring committee to ensure the quality and effectiveness of implementation, in particular:
monitoring and evaluation measures, including data collection arrangements;
a summary of any significant problems encountered in implementing the cross-border programme and any measures taken;
the use made of technical assistance;
(d)the measures taken to provide information on and publicise the cross-border programme.
Where appropriate, the information referred to in points (a) to (d) of this paragraph may be provided in summary form.
The information referred to in point (b) shall be included in the reports only in the case of decentralised management.
Information referred to in point (c) need not be included if there has been no significant modification since the previous report.