Guidance for Member States on Performance framework , review and reserve

The result orientation of the European Structural and Investment Funds (ESI Funds) is based on three pillars: a clear articulation of the specific objectives of programmes with a strong intervention logic (the result orientation of programmes) and result indicators with definitions and measurable targets; the introduction of ex ante conditionalities to ensure that the necessary prerequisites are in place for the effective and efficient use of Union support; and the establishment of clear and measurable milestones and targets to ensure progress is made as planned (performance framework).

The achievement of the objectives of the ESI Funds requires that strategies are well designed and based on sound evidence and that the financial allocations and planned actions and associated outputs are clearly aligned with the strategies. The result orientation sets the broad framework of what is intended to be achieved, recognising that there can be other contributing factors which can affect the result.

On the other hand, the performance framework, which consists of selected financial, output and result indicators as well as key implementation steps for each priority, is intended to ensure the programmes deliver what is under the control of the managing authorities (MA). This means that the priorities are implemented as planned and the programme is kept on course to achieve its objectives. In particular, problems should be anticipated and tackled as soon as they arise.

This guidance concerns the performance framework and the associated performance reserve, which represents 6% of the resources allocated to the ESI Funds, except for the European Territorial Cooperation (ETC) goal and other resources listed in Article 20 CPR, and which will be allocated to the successful programme priorities. It discusses as well the suspension of interim payments and application of financial corrections in relation to priorities with serious failure. 

More information :	Guidance on European Structural and Investment Funds 2014-2020