The actions referred to in Article 8 shall be eligible for financial assistance, including the measures necessary for their implementation as well as necessary measures aimed at strengthening the coordination between the EU Aid Volunteers initiative and other relevant schemes at national and international level, building on existing good practices.

The financial assistance referred to in paragraph 1 may also cover expenses pertaining to preparatory, monitoring, control, audit and evaluation activities, which are required for the management of the EU Aid Volunteers initiative and the achievement of its objectives.

Expenses referred to in paragraph 2 may, in particular, cover studies, meetings of experts, information and communication actions as set out in Article 17, including corporate communication of the policy priorities of the Union, as far as they are related to the objectives of the EU Aid Volunteers initiative, expenses linked to IT networks focusing on information processing and exchange (including their interconnection with existing or future systems designed to promote cross-sectoral data exchange and related equipment), together with all other technical and administrative assistance expenses incurred by the Commission.

The financial envelope for the implementation of this Regulation for the period 1 January 2014 to 31 December 2020 shall be EUR 147 936 000 in current prices. Annual appropriations shall be authorised by the European Parliament and the Council within the limits of the multiannual financial framework. If necessary, payment appropriations could be entered in the budget beyond 2020 to cover similar expenses, in order to enable the payment management of actions not yet completed by 31 December 2020.

The financial envelope referred to in paragraph 1 shall be allocated, over the period 2014-2020, in accordance with the operational objectives, thematic priorities and percentages set out in the Annex.

The Commission shall be empowered to adopt delegated acts, in accordance with Article 24, to amend the priorities and adjust each of the figures in the Annex by more than 10 and up to 20 percentage points. Such adjustment shall only take place following the results of a Commission review of the thematic priorities and percentages set out in the Annex in the light of the outcome of the interim evaluation referred to in point (b) of Article 27(4), in which case the delegated acts shall be adopted by 30 June 2018.

Where, in the case of a necessary revision of the budgetary resources available for support for emergency response actions, imperative grounds of urgency so require, the Commission shall be empowered to adopt delegated acts to revise each of the figures set out in the Annex by more than 10 and up to 20 percentage points, within the available budgetary allocations and in accordance with the procedure provided for in Article 25.

The Commission shall implement the Union's financial assistance in accordance with Regulation (EU, Euratom) No 966/2012.

Financial assistance under this Regulation may take any of the forms provided by the Regulation (EU, Euratom) No 966/2012.

In order to implement this Regulation, the Commission shall adopt an annual work programme of the EU Aid Volunteers initiative by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 26(2). The annual work programme shall set out the objectives pursued, the expected results, the method of implementation and the amount of the related total expenditure. The annual work programme shall also contain the description of actions to be financed, an indication of the amount allocated to each action, taking where appropriate into account the assessed needs, and an indicative implementation timetable. For grants, the annual work programme shall include the priorities, the essential evaluation criteria and the maximum rate of co-financing. The annual work programme shall also set out the participation of third countries under the conditions referred to in Article 23.

The Commission shall take appropriate measures ensuring that, when actions financed under the EU Aid Volunteers initiative are implemented, the financial interests of the Union are protected by the application of preventive measures against fraud, corruption and any other illegal activities by effective checks and, if irregularities are detected, by the recovery of the amounts wrongly paid and, where appropriate, by effective, proportionate and dissuasive penalties.

The Commission or its representatives and the Court of Auditors shall have the power of audit, on the basis of documents and on the spot, over all grant beneficiaries, contractors and subcontractors, who have received Union funds under the EU Aid Volunteers initiative.

The European Anti-fraud Office (OLAF) shall be allowed to carry out on-the-spot checks and inspections on economic operators concerned directly or indirectly by such funding in accordance with the procedures laid down in Regulation (Euratom, EC) No 2185/96 and Regulation (EU, Euratom) No 883/2013 with a view to establishing whether fraud, corruption or any other illegal activity has occurred affecting the financial interests of the Union in connection with a grant agreement, grant decision or a contract funded under the EU Aid Volunteers initiative.

Without prejudice to paragraphs 1 and 2, cooperation agreements with third countries and international organisations, grant agreements, grant decisions and contracts resulting from the implementation of this Regulation shall expressly empower the Commission, the Court of Auditors and OLAF to conduct such audits, on-the-spot checks and inspections with due respect to all relevant procedural guarantees.