L 244/12 Official Journal of the European Union 19.8.2014 COMMISSION IMPLEMENTING REGULATION (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council estab- lishing a European Neighbourhood Instrument THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 291 thereof, Having regard to Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March 2014 estab- lishing a European Neighbourhood Instrument (!), and in particular Article 12 thereof, Having regard to the Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union’s instruments for financing external action (%), and in particular Article 6(2) thereof, Whereas: (1)  One of the strands of Regulation (EU) No 232/2014 involves cooperation between on the one hand one or more Member States of the European Union and, on the other hand, one or more partner countries as defined in its Annex I and/or the Russian Federation taking place along their shared part of the external border of the Union with a view to enhance cross-border cooperation (‘CBC). (2)  Regulation (EU) No 236/2014 lays down rules for implementation of assistance which are common to all instru- ments for external action. (3)  Regulation (EU) No 232/2014 stipulates that implementing rules laying down specific provisions for the imple- mentation of cross-border cooperation programmes shall be adopted. Those rules shall include provisions on, inter alia, the rate and methods of co-financing; the content, preparation, modification and closure of joint opera- tional programmes; the role and function of the programme structures, including their standing, effective identifi- cation, accountability and responsibility, description of management and control systems, and conditions on the technical and financial management of Union support; recovery procedures in all participating countries; moni- toring and evaluation; visibility and information activities; shared and indirect management. (4)  The programming document provided for in Article 9(1) of Regulation (EU) No 232/2014 establishes the stra- tegic objectives to be pursued by cross-border cooperation and the thematic objectives and expected indicative results of that cooperation and contains the list of joint operational programmes to be established. (5)  Cross-border cooperation should be implemented through multi-annual joint operational programmes covering cooperation for a border or a group of borders and comprising multi-annual priorities that pursue a consistent set of thematic objectives and that may be implemented with the Union support. (6) It is necessary to draw up implementing rules which lay down detailed provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014, while allowing participating countries a certain amount of flexibility as to the detailed arrangements regarding organisation and implementa- tion of specific programmes taking account of the particular features of each programme. On the basis of this principle and in accordance with this Regulation, the participating countries should jointly submit proposals for joint operational programmes to the Commission for adoption in accordance with Article 10(4) of Regulation (EU) No 232/2014. (7)  Taking into account that all participating countries are to be involved in the decision-making structures of the programme while implementation tasks are usually entrusted to a managing authority based in a Member State, there is a need for rules governing the organisational structure covering the functions of managing authority and the division of functions between and within each body being part of the programme structures. () OJL77,15.3.2014,p.27. () OJL77,15.3.2014, p. 95.