COMMISSION IMPLEMENTING DECISION of 6.3.2026 on the financing of the Technical Support Instrument and the adoption of the workprogramme for 2026 COMMISSION IMPLEMENTING DECISION of 6.3.2026 on the financing of the Technical Support Instrument and the adoption of the workprogramme for 2026 THE EUROPEAN COMMISSION, Having regard to theTreaty on the Functioning of the European Union, Having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of theCouncil of 23 September 2024 on the financial rules applicable to the general budget of theUnion1(‘the Financial Regulation’), and in particular Article 110(1) thereof, Having regard toRegulation (EU) 2021/240 of the European Parliament and of the Council of10 February 2021 establishing a Technical Support Instrument(‘the programme’)2,and inparticular Article 12(6) thereof, Whereas: (1)In order to ensure the implementation of theprogramme,it is necessary to adoptanannual financing decision, whichis to constitutethe annual work programmefor 2026,in accordance with Article 110(2) of the Financial Regulation.(2)The envisagedsupportis tocomply with the conditions and procedures set out by therestrictive measures3adopted pursuant to Article 215of the Treaty on the Functioningof the European Union.(3)It is necessary to allow forthe payment of interest due for late payment on the basis ofArticle 116(5) of the Financial Regulation.(4)In order to allow for flexibility in the implementation of the work programme, it isappropriate to determine the changes, which should not be considered substantial forthe purposes of Article 110(5) of the Financial Regulation, such as the possibility foradoptionof special measures by the Commission pursuant to Article 12(7)ofRegulation (EU)2021/240.(5)Theactivities should contribute to climate,biodiversity and gender-equalitymainstreaming in line with Commission Communication ‘The European Green Deal’4and in the Interinstitutional Agreement of 16 December 2020on budgetary discipline,on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new ownresources.5 (6)Pursuant to Article 62(1), first subparagraph, point (c), of the Financial Regulation,indirect management is to be used for the actions specified in the work programme.(7)The Commission is to ensure a level of protection of the financial interests of theUnion with regard to persons and entities entrustedwith the implementation of Unionfunds by indirect management as provided for in Article 157(3) of the FinancialRegulation. To that end, and before a contribution agreement can be signed, suchpersons and entities are to be subject to anassessment of their systems and proceduresin accordance with Article 157(4) of the Financial Regulation and, if necessary, toappropriate supervisory measures in accordance with Article 157(5) of the FinancialRegulation.(8)It isnecessaryto authorise the award of grants without a call for proposals and toprovide for the conditions for awarding those grantsin accordance with Article 198(c)and198 (f)of the Financial Regulation, HAS DECIDED AS FOLLOWS: Article 1The work programme Theannual financing decision,constituting the annual work programme for theimplementation of theTechnical Support Instrumentfor2026, as set out in the Annex, ishereby adopted. Article 2Union contribution 1.The maximum Union contribution for the implementation of the programme for2026is set at EUR50890702, and shall be financed from the appropriations entered inbudget line 06.020200of the general budget of the Union.2.The appropriations provided for in the first paragraph may also cover interestdue forlate payment. Article3Flexibility clauseand special measures 1.Cumulated changes to the allocations to specific actions not exceeding 20% of themaximum Union contribution set in Article 2, first paragraph, of this Decision shallnot be considered to be substantial for the purposes of Article 110(5) ofthe FinancialRegulation, where those changes do not significantly affect the nature of the actionsand the objective of the work programme.The increase of the maximum Unioncontribution set in Article 2, first paragraph, of this Decision shall not exceed 20%. 2.In accordance with Article 12(7) of Regulation (EU) 2021/240, a limited part of themaximum Union contribution referred to in the first paragraph of Article 2 of thisDecision, not exceeding10% thereof, may serve to finance special measures in theevent of unforeseen and duly justified grounds of urgency requiring an immediateresponse,including a serious disturbance in the economy or significantcircumstances seriously affecting the economic, social or health conditions in aMemberState,which go beyond its control,under any of the methods ofimplementation identified in the Annex. This shall not be considered to be asubstantial change for the purposes of Article 110(5) ofthe FinancialRegulation. 3.A limited pa