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The European Court of Auditors’ Audits of 2007-2013 Cohesion Policy

What Were the Main Issues Identified?

Zhivka Kalaydzhieva

This article is a stocktaking exercise which focuses on the European Court of Auditors’ contribution towards the improvement of the Cohesion policy framework for the 2014-2020 programme period; it is based on the observations made in the performance audits carried out over the 2007-2013 period and presents the action taken by the Commission in this respect. It covers in particular the issues of result-orientation, project effectiveness, intervention logic, monitoring and reporting, cost-benefit analysis, and EU added value. The Commission has introduced the legal framework and the relevant guidance documents, but it remains to be seen how this will work in practice and whether the implementation of EU budget will focus on results during the 2014-2020 programme period.

Dr. Zhivka Kalaydzhieva is an auditor at the European Court of Auditors. This text expresses the personal opinion of the author and not that of the Court of Auditors. The author would like to thank Mr. Gerhard Ross for his valuable contribution, and also Sandra Diering, Bernard Witkos and Rafal Czarnecki from the European Court of Auditors.


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