The implementation of the Cohesion policy funds through operational programmes entails a number of activities, which generate costs by the Commission, Member States and beneficiaries.
We examined whether the Commission’s and Member States’ costs of implementing Cohesion policy funds are comparable to other similar schemes building on complete, consistent and coherent information, and whether the cost information allows for analysis and decision taking on legislation such as simplifying the rules.
We concluded that the overall cost of implementing the Cohesion policy funds presented by the Commission is low compared to other EU funds and internationally funded programmes. However, we concluded that the Commission had not collected underlying data on costs that were complete, consistent and coherent enough to allow this data to be used, for example, for assessing the impact of simplifying EU rules on how to implement the Cohesion policy funds.
ECA special report pursuant to Article 287(4), second subparagraph, TFEU.