Skip to content

Functions and Responsibilities of National Audit Authorities in the Framework of the Cohesion Policy:

A Synoptic Comparison Between the 2007-2013, 2014-2020, and 2021-2027 Programme Periods

Marcel Bode


The national audit authorities (AAs) form an integral and central pillar within the multi-layer governance system for the EU structural funds, which account for approximately one third of the EU budget and qualifies as the most important vehicle of EU cohesion policy. The main role of the AAs is an independent ex-post control of the use of EU funds. The AAs’ spectrum of responsibilities is very broad and heterogeneous, ranging from current verification and reporting requirements to annual reports and one-off statements. Furthermore, the AAs need to cope simultaneously with different programme periods, which have different functional requirements. This is a highly challenging professional and organisational combination. This article aims to depict the significance and the extent of the AAs’ responsibilities. To this end, it analyses how the tasks entrusted to the AAs developed and what their role is within the management and control system. The paper therefore focuses on scrutinising the legal framework for the programme periods 2007-2013 and 2014-2020 and concentrates on the main responsibilities involved. Additionally, based on the Commission’s proposal for a new cohesion policy framework for the period 2021-2027, it assesses potential future amendments to the AAs’ functions. One aspect of particular interest is the assessment of whether the simplification measures envisaged will come at a cost of reduced certainty about the legality and regularity of EU co-financed expenditure and the effective functioning of the management and control system in general. This study aims to provide valuable information to the national AAs, to the different stakeholders and to the decision-makers for future decisions.

Marcel Bode is an auditor at the European Court of Auditors in Luxembourg. This text expresses the personal opinion of the author and not that of the Court of Auditors.

Share


Lx-Number Search

A
|
(e.g. A | 000123 | 01)

Export Citation