Report from the Commission to the European Parliament and the Council on the evaluation of the Union’s finances based on the results achieved

Article 318 TFEU provides that the Commission shall submit to the European Parliament and the Council an evaluation report on the Union's finances based on the results achieved, in particular in relation to the indications given by the European Parliament and the Council pursuant to Article 319. This report is the second and relates to the financial year 2011.

The report provides performance-related information which became available in 2011 for funding under all of the main budget headings.

The report identifies:

- key issues of EU value added, effectiveness and efficiency, indicating when relevant, the limitations inherent to the interim character of many of the available evaluation reports;

- information contributing to modifications in the management of the programmes which could contribute to improve their final impacts;

- examples of evaluation results having contributed to the design of the Commission proposals for the Multi-annual Financial Framework (MFF) 2014-2020. These examples show how evaluations have contributed to simplification of the programmes, better monitoring and evaluation frameworks and how they have influenced policy making.

A full set of evaluation summaries for each budget heading and links to evaluation information from the Annual Activity Reports and Activity Statements are provided in the accompanying Staff Working Paper.

EUR-Lex: COM(2012)675: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:675:FIN

European Commission: SWD(2012)383: Commission staff working document http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SWD:2012:0383:FIN:EN:PDF

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