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3. The Management Board shall, where necessary, amend the annual programming document after adoption of BEREC’s final annual work programme referred to in Article 21 and where a new task is assigned to BEREC or to the BEREC Office. Any substantial amendment to the annual programming document shall be adopted by the same procedure as that used to adopt the initial annual programming document. The Management Board may delegate the power to make non-substantial amendments to the annual programming document to the Director.

4. The multiannual programming document shall set out overall strategic programming including objectives, expected results and performance indicators. It shall also set out resource programming including multi-annual budget and staff. The resource programming shall be updated annually. The strategic programming shall be updated where appropriate, and in particular to address the outcome of the evaluation referred to in Article 48.

5. The single programming document of the BEREC Office shall include the implementation of BEREC’s strategy for relations with competent Union bodies, offices, agencies and advisory groups, with competent authorities of third countries and with international organisations as referred to in Article 35(3), the actions linked to that strategy and the specification of associated resources.

1. Each year, the Director shall draw up a draft programming document containing annual and multiannual programming (‘single programming document’) in line with Article 32 of Delegated Regulation (EU) No 1271/2013, taking into account guidelines set by the Commission. By 31 January each year, the Management Board shall adopt the draft single programming document and forward it to the Commission for it to provide its opinion. The draft single programming document shall also be submitted to the European Parliament and to the Council. The Management Board shall subsequently adopt the single programming document, taking into account the opinion of the Commission. It shall submit the single programming document, as well as any subsequent updates, to the European Parliament, the Council and the Commission. The single programming document shall become definitive after adoption of the general budget of the Union and, if necessary, shall be adjusted accordingly.

2. The annual programming document shall comprise detailed objectives and expected results, including performance indicators. It shall also contain a description of the actions to be financed and an indication of the financial and human resources allocated to each action, in accordance with the principles of activity-based budgeting and management, as referred to in Article 31. The annual programming document shall be consistent with the BEREC’s outline of the annual work programme and the final annual work programme as referred to in Article 21 and with the multiannual programming document of the BEREC Office referred to in paragraph 4 of this Article. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year.