In order to provide legal certainty for participating countries, it is appropriate to lay down the specific arrangements and procedures for closure and waivers by the Joint Managing Authorities, respecting the principles of equal treatment, transparency, sound financial management and proportionality.

The Joint Managing Authority may, in specific cases to be identified in appropriate instructions by the Commission and in accordance with the principles of sound financial management and proportionality, waive a recovery order without the prior approval of the Commission.

The deadline of 31 December 2017 as fixed in Regulation (EC) No 951/2007 as amended cannot be met due to the accumulation of delays and to the complexity of the closing process. That deadline should therefore be extended to up to 36 months from the submission of the final report.

It should be acknowledged that the Commission may be prevented from respecting the deadline for closure of joint operational programmes in case of judicial and other investigations and force majeure.

In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.

The measures provided in this Regulation are in accordance with the opinion of the Committee established by Regulation (EU) No 232/2014.

Regulation (EC) No 951/2007 should therefore be amended accordingly,