Article 1, Point (22) · Regulation (EU) 2021/836

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(22)Article 25 is replaced by the following:‘Article 25Types of financial intervention and implementing procedures1.The Commission shall implement the Union’s financial support in accordance with the Financial Regulation.2.The Commission shall implement the Union’s financial support in direct management in accordance with the Financial Regulation or, where justified by the nature and content of the action concerned, in indirect management with the bodies referred to in point (c)(ii), (iv), (v) and (vi) of Article 62(1) of the Financial Regulation.3.Financial support under this Decision may take any of the forms laid down in the Financial Regulation, in particular the form of grants, procurement or contributions to trust funds.4.In accordance with point (a) of the second subparagraph of Article 193(2) of the Financial Regulation, taking into account the delayed entry into force of Regulation (EU) 2021/836 of the European Parliament and of the Council^note and in order to ensure continuity, in duly justified cases specified in the financing decision and for a limited period, costs incurred in respect of actions supported under this Decision may be considered eligible as of 1 January 2021, even if they were incurred before the grant application was submitted.5.In order to implement this Decision, the Commission shall adopt annual or multi-annual work programmes, by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 33(2). The annual or multi-annual work programmes shall set out the objectives pursued, the expected results, the method of implementation and their total amount. They shall also contain a description of actions to be financed, an indication of the amount allocated to each action and an indicative implementation timetable. With regard to the financial assistance referred to in Article 28(2), the annual or multi-annual work programmes shall describe the actions foreseen for countries referred to therein.No annual or multi-annual work programmes shall be required for actions falling under the disaster response laid down in Chapter IV, which cannot be provided for in advance.6.For the purposes of transparency and predictability, the budgetary execution and the projected future allocations shall be presented and discussed on a yearly basis in the committee referred to in Article 33. The European Parliament shall be kept informed.7.In addition to Article 12(4) of the Financial Regulation, commitment and payment appropriations that have not been used by the end of the financial year for which they were entered in the annual budget shall be automatically carried over and may be committed and paid up to 31 December of the following year. The carried-over appropriations shall be used solely for response actions. The carried-over appropriations shall be the first appropriations to be used in the following financial year.

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