Commission Delegated Regulation (EU) 2021/2106 of 28 September 2021 on supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by setting out the common indicators and the detailed elements of the recovery and resilience scoreboard

• Published date: 01 December 2021
• Subject Matter: Economic policy
• Official Gazette Publication: Official Journal of the European Union, L 429, 1 December 2021

1.12.2021 EN Official Journal of the European Union L 429/83

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COMMISSION DELEGATED REGULATION (EU) 2021/2106

of 28 September 2021

on supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by setting out the common indicators and the detailed elements of the recovery and resilience scoreboard

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (1), and in particular Articles 29(4), point (a) and 30(2) thereof,

Whereas:

(1) The aim of the Recovery and Resilience Facility (‘the Facility’) is to provide effective and significant financial support to step up the implementation of sustainable reforms and related public investments in the Member States. The Facility is a dedicated instrument designed to tackle the adverse effects and consequences of the COVID-19 crisis in the Union.

(2) Pursuant to Article 29 of Regulation (EU) 2021/241, the implementation of the Facility is to be monitored and evaluated through common indicators. These indicators are to be used for reporting on progress and for the purpose of monitoring and evaluation of the Facility towards the achievement of the general and specific objectives referred to in Article 4 of Regulation (EU) 2021/241. Member States are to report to the Commission on the common indicators.

(3) Pursuant to Article 30 of Regulation (EU) 2021/241, the performance reporting system of the Facility is to take the shape of a recovery and resilience scoreboard (‘the Scoreboard’). The Scoreboard is to display the progress of the implementation of the recovery and resilience plans of the Member States in each of the six pillars of the scope of the Facility referred to in Article 3 of that Regulation, and in relation to the common indicators. The Scoreboard is to be made publicly available in the form of a website or internet portal and to be updated twice a year.

(4) Articles 29 and 30 of Regulation (EU) 2021/241 are closely related, since the common indicators will form a significant part of the content of the Scoreboard, as provided by Article 30(3) of Regulation (EU) 2021/241. In order to ensure coherence between those provisions which should enter into force at the same time, to facilitate a comprehensive view of the reporting requirements for the Member States and to facilitate the application of that Regulation, it is necessary to include the provisions supplementing those Articles in a single Delegated Regulation.

(5) The Scoreboard aims at transparently providing synthetic information on progress with the implementation of the Facility and the national recovery and resilience plans as approved by means of the respective Council implementing decisions. It is to serve as a basis for the Recovery and Resilience Dialogue with the European Parliament referred to in Article 26 of Regulation (EU) 2021/241.

(6) Pursuant to Article 27 of Regulation (EU) 2021/241, Member States are to report twice a year in the context of the European Semester on the progress made in the achievement of their recovery and resilience plans and on the common indicators. In order for the Scoreboard to be updated with the latest available data and with the same timeline for all Member States, thereby ensuring equal treatment, such reporting should take place at the same time for all Member States, in alignment with the European Semester timeline.

(7) The list of common indicators in the Annex is designed to cover all recovery and resilience plans, but the reporting by a Member State on a specific common indicator is only relevant to the extent that there are corresponding measures in its plan. The non-relevance of a common indicator to a recovery and resilience plan should be discussed between the Commission and the Member State concerned. Given that each common indicator is generally relevant for a large majority of Member States, it is expected that each Member State should report on most indicators.

(8) The common indicators should be defined with a sufficient level of detail to ensure the data collected by Member States is comparable and can be aggregated for displaying the implementation of the Facility at Union level. If displayed at individual Member State level, common indicators should be presented in relative terms, relying as well on data from Eurostat, to avoid misleading comparisons between Member States due to the different size or nature of the recovery and resilience plans.

(9) Pursuant to Article 28 of Regulation (EU) 2021/241, the Commission and the Member States concerned are to foster synergies and ensure effective coordination between the Facility and other Union programmes and instruments. Therefore the indicators included in the Scoreboard should be, as far as possible, coherent with those used for other Union funds.

(10) Pursuant to Article 29 of Regulation (EU) 2021/241, the monitoring of implementation is to be targeted and proportionate to the activities carried out under the Facility. The performance reporting system of the Commission should therefore ensure that data for monitoring the implementation of the activities and results are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements should be imposed on recipients of Union funding.

(11) The other elements of the Scoreboard should be compiled by the Commission through information collected during the process of monitoring the implementation of the recovery and resilience plans and of the Facility. This should ensure comparability of data.

(12) Given that the Scoreboard should be operational by 31 December 2021 and in order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

Content of the recovery and resilience scoreboard and list of common indicators

The scoreboard shall display the progress of the implementation of the recovery and resilience plans in each of the six pillars referred to in Article 3 of Regulation (EU) 2021/241, to be measured in particular by:

(a) the fulfilment of milestones and targets, reflecting the implementation of the reforms and investments set out in the adopted Council implementing decisions, by listing the milestones and targets that have been satisfactorily fulfilled, counting their number, and displaying the percentage over the total number of milestones and targets set out in those Council implementing decisions. In this context it can also be reported on how the fulfilment of the milestones and targets contributes to the implementation of relevant country specific recommendations;

(b) the expenditure financed by the Facility, also under each of the pillars referred to in Article 3 of Regulation (EU) 2021/241, incorporating social expenditures based on the methodology defined in the Commission Delegated Regulation (EU) 2021/2105 (2), based on the break-down of the estimated expenditure provided in the approved recovery and resilience plans;

(c) the status of each recovery and resilience plan;

(d) the progress with the disbursement of the financial contributions and loans;

(e) thematic analyses of measures included in recovery and resilience plans and examples illustrating the progress of the implementation under the six pillars;

(f) common indicators, as set out in Annex, to be used for reporting on the progress and for the purpose of monitoring and evaluation of the Facility towards the achievement of the general and specific objectives.

Article 2

Reporting

1. In order for the Scoreboard, including the common indicators, to be updated consistently and uniformly twice a year, all Member States shall report to the Commission twice a year in the context of the European Semester on the progress made in the achievement of their recovery and resilience plans, including the operational arrangements, and on the common indicators.

2. The reporting on progress made in the achievement of their recovery and resilience plans shall take place each year, as a rule, by mid April and beginning of October, and no later than by 30 April and 15 October, respectively. The reporting period shall cover the full period of implementation of the plan, from 1 February 2020 onwards, where relevant.

3. The reporting for the update of the common indicators shall take place each year by 28 February and 31 August. The reporting period shall cover the full period of implementation of the plan, from 1 February 2020 onwards, where relevant, until the respective cut-off dates of 31 December and 30 June each year.

Article 3

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all...