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1. From 2015 to 2023, the Member States shall submit to the Commission, by 30 June of each year, an annual implementation report for the operational programme implemented in the previous financial year. By way of derogation from the first subparagraph, the deadline for the submission of the annual implementation report for the year 2019 shall be 30 September 2020.

2. The Member States shall draft the annual implementation report in accordance with the delegated act referred to in paragraph 6, including the list of common indicators, and for the social inclusion operational programmes, of the programme specific indicators. The Member States shall consult the relevant stakeholders, while avoiding conflicts of interest, on the implementation reports of OP I. A summary of the comments of those relevant stakeholders shall be annexed to the report.

3. The annual implementation reports shall be admissible where they contain all the information required in accordance with the delegated act referred to in paragraph 6. 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. Where the Commission has not informed the Member State within the time limit, the report shall be deemed admissible.

4. The Commission shall examine the annual implementation report and inform the Member State of its observations within two months of the receipt of the annual implementation report. Where the Commission does not provide observations to the Member State within this time limit, the reports shall be deemed to be accepted.

5. The Member State shall submit a final report on implementation of the operational programme together with the closure documents as set out in Article 52 by 15 February 2026 at the latest.

6. The Commission shall be empowered to adopt delegated acts, in accordance with Article 62, laying down the content of the annual and final implementation reports, including the list of common indicators, by 17 July 2014.

7. The Commission may address observations to a Member State concerning the implementation of the operational programme. The managing authority shall within three months inform the Commission of the corrective measures taken.

8. The managing authority shall make public a summary of the contents of each annual and final implementation report.

9. The Commission shall present a summary of the annual implementation reports and the final implementation reports to the European Parliament and to the Council in due course.

10. The procedure concerning implementation reports shall not be excessive in comparison to the resources allocated and to the nature of the support and shall not cause unnecessary administrative burdens.