The main objective of the Instrument for Pre-Accession Assistance (IPA II) is to help the candidate and potential candidate countries in their progressive alignment with the standards and policies of the European Union, including the Acquis Communautaire, with a view to membership. IPA II was established by the Regulation (EU) No 231/2014.
The IPA II has five policy areas:
I. Reforms in preparation for Union membership and related institution and capacity building;
II. Socio-economic and regional development;
III. Employment, social, education, promotion of gender equality and human resources development;
IV. Agriculture and rural development;
V. Regional and territorial cooperation.
The management of funds granted under IPA II Regulation should comply with the general management conditions for Community funds set out in Council Regulation (EC, Euratom) No 966/2012 on the Financial Rules applicable to the general budget of the Union and repealing Council Regulation EC Euroatom No 1605/2002.
The IPA II will be implemented through indirect and direct management system. Under the indirect management system, the Commission entrusts budget implementation task to the beneficiary country, while retaining overall final responsibility for general budget execution. Under the direct management system, the Delegation of the European Union (DEU) undertakes responsibility for execution.