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Lessons from Performance Auditing of EU-funded Transport Investments

Luc T’Joen, Lorenzo Pirelli

This paper reviews and discusses some lessons learnt from auditing the performance of EU-funded transport (mainly infrastructure) investments. Section I introduces EU transport policy, describing its rationale, its budget and the way it is managed. Section II explains what performance audit is, its current use and role in the EU context, and the approach followed by the European Court of Auditors (ECA). Section III provides specific examples and common findings of recent ECA transport performance audits. Section IV concludes and presents possible further directions for the application and impact of performance audit.

Luc T’Joen is a senior administrator at the European Court of Auditors in Luxembourg, who has acted as head of task for a number of performance audits in the area of transport. He is also author of several publications on performance audits in the transport field.

Lorenzo Pirelli is an auditor, who has carried out several performance audits in the fields of transport, energy and rural development. He is also author of several publications on the EU research and innovation policy and on performance audit. This text expresses the personal opinion of the authors, and does not bind the European Court of Auditors, to which they belong.


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