L 104/20 Official Journal of the European Union 21.4.2007 COMMISSION REGULATION (EC) No 439/2007 of 20 April 2007 implementing Council Decision 2006/526/EC on relations between the European Community on the one hand, and Greenland and the Kingdom of Denmark on the other THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Decision 2006/526/EC (!), and in particular Article 9 thereof, Having regard to the Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (3), Whereas: (1) Decision 2006/526/EC (hereinafter the Decision) requires the Commission to adopt implementing provisions concerning Part Two of the Decision in close consul- tation with the Home Rule Government of Greenland and the Government of Denmark within the framework of the partnership procedure. (2)  The provisions adopted by the Commission pursuant to Article 9 of the Decision should be consistent with the principles of sound financial management, partnership, complementarity and subsidiarity, and should ensure ownership by the Home Rule Government of Greenland of the development process as well as adequate monitoring and auditing by the Home Rule Government of Greenland itself and the Commission. (3)  Pursuant to Article 11(2) of the Decision and taking into account the specific needs and capabilities of the Home Rule Government of Greenland and the way in which it manages public expenditure, financial assistance should be granted as budgetary support. (4  Provisions should be established for the preparation and adoption by the Home Rule Government of Greenland and the Commission of the indicative Programming Document for the Sustainable Development of Greenland referred to in Article 6 of the Decision and for its implementation, follow-up, evaluation and review, () O] L 208, 29.7.2006, p. 28. () OJ L 248, 16.9.2002, p. 1. Regulation as last amended by Regu- lation (EC, Euratom) No 1995/2006 (O] L 390, 30.12.2006, p. 1). as well as for reporting. Such provisions should cover the participation of the Commission in those activities. (5)  The measures provided for in this Regulation have been subject to consultation with the Home Rule Government of Greenland and the Government of Denmark. (6)  The measures provided for in this Regulation are in accordance with the opinion of the Greenland Committee established by Article 10 of the Decision, HAS ADOPTED THIS REGULATION: Article 1 Subject matter This Regulation lays down the procedures for the programming, implementation, monitoring, review and evaluation of the Community financial assistance to Greenland managed by the Commission from 1 January 2007 to 31 December 2013, in accordance with the provisions of Decision 2006/526/EC and the Financial Regulation applicable to the general budget of the European Communities. Atticle 2 Complementarity and partnership 1. The programming, implementation, monitoring, review and evaluation of support shall be carried out in close consul- tation between the Home Rule Government of Greenland, the Government of Denmark and the Commission. 2. The Home Rule Government of Greenland shall ensure that the local authorities and civil society are adequately consulted during the programming process. 3. The Home Rule Government of Greenland, the Government of Denmark and the Commission shall promote coordination and consistency between measures undertaken pursuant to this Regulation, measures undertaken with contri- butions from the EDF and operations undertaken by the European Investment Bank on the one hand, and contributions from the Government of Denmark on the other.