| Author (Corporate) | European Court of Auditors |
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| Series Title | ECA Special Reports |
| Series Details | Number 15 |
| Publication Date | November 2017 |
| ISBN | 978-92-872-8249-1 |
| ISSN | 1977-5679 |
| EC | QJ-AB-17-015-EN-N |
| Content Type | Report |
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Summary: The legislative package for the 2014-2020 programme period introduced two instruments to make Cohesion spending more results oriented: ex-ante conditionalities and the performance reserve. While the former specifies certain conditions that must be fulfilled before the programme implementation, the latter requires most ESIF programmes to set aside 6 % of the total funding to each Member State which will be definitively allocated subject to the outcome of a performance review in 2019. In this report we examined whether these two instruments were effectively used to incentivise better Cohesion spending by Member States. We found that the ex-ante conditionalities provided a consistent framework for assessing the Member States’ readiness to implement EU funds. However, their assessment was a lengthy and time-consuming process and it remains uncertain to what extent they have and will effectively lead to changes on the ground. The maintenance of the ex-ante conditionalities depends on the commitment and ownership by the Member States. We also consider that the performance framework and reserve provide little incentive for a better result orientation of the OPs since they are mostly based on spending and outputs. |
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Link to Main Source
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=43174
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| Subject Categories | Internal Markets |
| Subject Tags | European Structural and Investment Funds [ESIF] |
| International Organisations | European Union [EU] |
