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

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

Marcel Bode

European Structural and Investment Funds Journal, Jahrgang 7 (2019), Ausgabe 1, Seite 24 - 46

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.


Making Better Use of the EU Budget through Financial Instruments – a Reality Check Journal Artikel

Marcel Bode

European Structural and Investment Funds Journal, Jahrgang 4 (2016), Ausgabe 4, Seite 179 - 203

In times of shrinking public budgets, alternative forms of public support other than non-repayable grants have come under the spotlight. This is particularly true for Cohesion Policy, where the use of financial instruments has grown steadily over the last two programming periods, both in terms of the absolute numbers of instruments and resources, with a further increment in terms of value, and of the percentage of the total budget available for the current 2014-2020 period. While there are distinct advantages to repayable instruments as compared with grants, a number of shortcomings can be observed in how FIs have been implemented so far. This paper illustrates changes in the legal provisions between the 2007-2013 programming period and the 2014-2020 one, which might not be the main focus for practitioners, but are still extremely important for effective implementation.


Governance Structure in the Area of Financial Instruments in the 2007-2013 and 2014-2020 Programming Periods Journal Artikel

A Shift Towards a More Systematic But Also More Demanding Approach for National Control Authorities

Marcel Bode

European Structural and Investment Funds Journal, Jahrgang 5 (2017), Ausgabe 4, Seite 277 - 286

Financial instruments (FIs), as a means of public support in Cohesion Policy, have been enjoying increasing interest in recent years, with Member States planning to allocate double their spend on financial instruments in 2014-2020 compared to the previous programming period. Alongside a stronger legally binding framework, there is the issue of an adequate management and control system to ensure compliance with the rules. The management checks by the managing authorities and the audits carried out by the audit authorities are the foremost defence line within this governance system.


Financial Instruments in Cohesion Policy Journal Artikel

Do the Legal Provisions for the 2014-2020 Programming Period Adequately Address Previous Shortcomings in the Way these Repayable Instruments were Implemented?

Marcel Bode

European Structural and Investment Funds Journal, Jahrgang 3 (2015), Ausgabe 3, Seite 173 - 186

While public budgets are increasingly facing austerity, repayable instruments as means of political stimulus come to the fore. Especially in Cohesion Policy the use of repayable instruments, also known as financial instruments (FIs), has significantly increased over the last two programming periods and a further rise is expected for the 2014-2020 period. But the generally accepted advantages of repayable instruments over grants can be diluted by severe shortcomings in how FIs have been implemented. This paper examines some of the most important weaknesses of the FIs set up by Member States in the programming period 2007-2013 and assesses the extent to which the legal framework for the 2014-2020 period addresses these shortcomings.

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