Translation glossary

The evaluation plan is the strategic document which will accompany a programme throughout its life and support its result orientation. In the new programming period it is compulsory for the Managing Authority to draft an evaluation plan for their Cooperational Programme. The purpose of an evaluation plan is to improve the quality of evaluations carried out during the programming period, and to provide a framework for planning impact evaluation. In addition, it ensures that evaluations provide inputs for annual implementation and progress reports.

Ex-ante evaluation is evaluation of a programme before its implementation. The ex-ante evaluation ensures that the Cooperational Programme articulates its intervention logic, and that that it contributes to the Europe 2020 strategy.

Ex-post evaluation is the responsibility of the European Commission in close cooperation with Member States and Managing Authorities. The ex-post evaluation is carried out after the programme implementation period in order to obtain a view of the programming period as a whole. The purpose of the ex-post evaluation is to assess the effectiveness, efficiency and impact of EU funds.

Expenditure is payment of cash or cash-equivalent for goods or services as evidenced by an invoice or receipt.

see 'budget line'