| Author (Corporate) | European Court of Auditors |
|---|---|
| Publisher | Publications Office of the European Union |
| Series Title | ECA Special Reports |
| Series Details | 24/2021, Number 24 |
| Publication Date | October 2021 |
| ISBN | 978-92-847-6858-5 |
| ISSN | 1977-5679 |
| EC | QJ-AB-21-024-EN-N |
| Content Type | Report |
Summary:We assessed the use of instruments for a performance-based financing of Cohesion policy during the 2014-2020 period. We looked at the requirement to meet specific ex-ante conditionalities; the mandatory performance reserve; and performance-based funding models. Our audit confirmed that all three instruments led to new approaches to implementation. However, they did not make a noticeable difference in how EU funding was allocated and disbursed. We recommend that the Commission should make the best use of the enabling conditions in the 2021-2027 period; prepare the ground for an effective mid-term review in 2025 early on; clarify the rules underlying the ‘financing not linked to costs’ model; and clarify the approach for providing assurance on EU funding through the ‘financing not linked to costs’ model. |
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| Source Link |
Link to Main Source
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=59899
Alternative sources
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| Subject Categories | Economic and Financial Affairs, Politics and International Relations |
| Subject Tags | Cohesion Policy |
| International Organisations | European Union [EU] |
