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1. By 31 March 2016 and by 31 March of each subsequent year until and including 2023, the Responsible Authority shall submit to the Commission an annual report on the implementation of each national programme in the previous financial year and may, at the appropriate level, publish that information. The report submitted in 2016 shall cover the financial years 2014 and 2015. The Member State shall submit a final report on the implementation of the national programmes by 31 December 2024.

2. Annual implementation reports shall set out information on:

(a) the implementation of the national programme by reference to the financial data and the indicators;

(b) any significant issues which affect the performance of the national programme.

3. In the light of the mid-term review as referred to in Article 15, the annual implementation report submitted in 2017 shall set out and assess:

(a) the information referred to in paragraph 2;

(b) the progress towards achieving the objectives in the national programmes pursued with the contribution from the Union budget;

(c) the involvement of relevant partners as referred to in Article 12.

4. The annual implementation report submitted in 2020 and the final implementation report shall, in addition to the information and assessment set out in paragraph 2, include information on and assess the progress towards achieving the objectives of the national programme, bearing in mind the outcome of the policy dialogue referred to in Article 13(1).

5. The annual implementation reports referred to in paragraphs 1 to 4 shall be admissible if they contain all the information required by those paragraphs. The Commission shall inform the Member State concerned within 15 working days from the date of receipt of the annual implementation report if it is not admissible, failing which it shall be deemed admissible.

6. The Commission shall inform the Member State concerned of its observations on the annual implementation report within two months from the date of receipt of the annual implementation report. If the Commission does not provide observations within this deadline, the reports shall be deemed to be accepted.

7. The Commission may make observations on issues in the Responsible Authority’s annual implementation report which affect the implementation of the national programme. Where such observations are made, the Responsible Authority shall provide necessary information with regard to those observations and, where appropriate, inform the Commission of the measures taken. The Commission shall be informed not later than three months after it has made such observations.

8. The Commission shall adopt, by way of implementing acts, the models according to which the annual and final implementation reports shall be drawn up. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 59(2).