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1.In the event of decentralised management, the operating structure shall send the Commission, the national IPA coordinator and the national authorising officer a sectoral annual report by 30 June each year.
2.A sectoral final report shall be submitted to the Commission, the national IPA coordinator and the national authorising officer at the latest 6 months after the closure of the programme. The sectoral final report shall cover the whole period of implementation and include the last sectoral annual report.
3.The sectoral reports shall be examined by the TAIB committee prior to their transmission to the Commission, the national IPA coordinator and the national authorising officer.
4.The sectoral reports shall include the following information:
(a)quantitative and qualitative elements about the progress made in implementing the programme, priority axes or operations, in relation to specific, verifiable targets;
(b)detailed information about the financial implementation of the programme;
(c)information on the steps taken by the operating structure or the TAIB committee to ensure the quality and effectiveness of implementation, in particular:
the monitoring and evaluation measures, including data collection arrangements;
a summary of any significant problems encountered in implementing the programme and any subsequent measures taken;
the use made of technical assistance;
(d)information on the activities to provide information on and publicise the programme, in accordance with Article 62.