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1. After 31 December 2027 and by 31 December 2031 at the latest, the Commission shall carry out an independent ex-post evaluation of the Regulation. That ex-post evaluation shall assess the Union contribution to the achievement of the objectives of this Regulation.

2. The ex-post evaluation shall make use of the good practice principles of the OECD Development Assistance Committee, seeking to ascertain whether the objectives have been met and to formulate recommendations with a view to improving future actions.

3. The Commission shall communicate the findings and conclusions of the ex-post evaluation accompanied by its observations and follow-up, to the European Parliament, the Council and the Member States. That ex-post evaluation may be discussed at the request of the European Parliament, the Council or the Member States. The results shall feed into the preparation of future programmes and actions and resource allocation. That ex-post evaluation and follow-up shall be made publicly available.

4. The Commission shall, to an appropriate extent, associate all relevant stakeholders, including beneficiaries, social partners, civil society organisations, regional and local authorities in the evaluation process of the Union’s funding provided under this Regulation, and may, where appropriate, seek to undertake joint evaluations with the Member States and other partners with close involvement of the beneficiaries.