The Gross National Income (GNI)-based own resource is the main
source of financing for the EU budget. To ensure that Member
States pay the correct amount of national contributions, the
Commission checks the quality of their GNI data in multi-annual
verification cycles.
We examined the most recently completed GNI verification cycle
(2016-2019) to assess whether the Commission had managed it
effectively and efficiently. We found that, overall, the Commission
was effective in identifying high-risk issues, but did not address
all of them in a timely manner.
We make recommendations to the Commission aimed in
particular at increasing prioritisation of high-risk issues and
further improving the efficiency of the verification cycle.
ECA special report pursuant to Article 287(4), second
subparagraph, TFEU.