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.