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2. The annual work programme 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. The annual work programme shall be coherent with the multiannual work programme referred to in paragraph 4. It shall clearly indicate tasks that have been added, changed or deleted in comparison with the previous financial year. Multiannual or annual programming shall include information about the implementation of the international cooperation framework referred to in Article 20(1), point (a), and the actions linked to that framework. It shall also include the Agency’s planned research and innovation activities referred to in Article 21.

3. The Management Board shall amend the adopted annual work programme when a new task is given to the Agency. Any substantial amendment to the annual work programme shall be adopted by the same procedure as the initial annual work programme. The Management Board may delegate the power to make non-substantial amendments to the annual work programme to the Executive Director.

4. The multiannual work programme shall set out overall strategic programming including objectives, expected results and performance indicators. It shall also set out resource programming, including the multiannual 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 51.

5. The multiannual and annual work programmes shall be prepared in compliance with Article 32 of Delegated Regulation (EU) 2019/715.

1. By 15 December of each year, the Management Board shall adopt a draft single programming document containing multiannual and annual programming and the documents listed in Article 32 of Commission Delegated Regulation (EU) 2019/715 , based on a draft put forward by the Executive Director, after consulting the Scientific Committee, taking into account the opinion of the Commission, and, in relation to multiannual programming, after consulting the European Parliament. Where the Management Board decides not to follow elements of the opinion of the Commission or elements arising following the consultation of the European Parliament or of the Scientific Committee, it shall provide a justification. The Management Board shall forward the single programming document to the European Parliament, the Council and the Commission by 31 January of the following year. The Single Programming Document shall become final once the general budget of the Union has been definitively adopted and shall, if necessary, be adjusted accordingly.