In light of the above, this Regulation should adjust the dates for the completion of the ex post evaluation of the programmes to take account of the fact that the deadline set in Article 50(3) of Regulation (EC) No 1198/2006 is not compatible with a comprehensive ex post evaluation exercise, since it will not be possible for an evaluator to examine the impact of the programmes in relation to the objectives when commitments and payments are still ongoing. Indeed, in accordance with Article 55(1) of Regulation (EC) No 1198/2006, the period of eligibility of expenditure under the EFF lasts until 31 December 2015, and therefore payments by and to beneficiaries in accordance with Article 55(1) and (7) of that Regulation can be made until that date. Furthermore, the last application for payment can be sent by the Member States to the Commission until 31 March 2017, in accordance with Article 86(1)(a) of Regulation (EC) No 1198/2006.

This Regulation should also clarify that it is not necessary for Member States to provide to the Commission the annual report referred to in Article 67 of Regulation (EC) No 1198/2006 by 30 June 2016 since the information contained in that report will not arrive in time for its inclusion in the ex post evaluation report referred to in Article 50(3) of Regulation (EC) No 1198/2006. Once sent to the Commission by Member States in June 2016, that report will need to be approved before being examined and integrated in the ex post evaluation by 31 December 2016. Furthermore, that information will be included in the final report referred to in that Article,