Conflicts of interest are irregularities affecting the EU budget, which occur when the impartial and objective exercise of the functions of a person involved in EU budget management is compromised by reasons involving family, emotional life, political or national affinity, economic interest or any other personal interest.
We examined whether conflicts of interest are adequately addressed in agricultural and cohesion policy. We conclude that the Commission and Member States have a framework in place to prevent and manage conflicts of interest but that gaps remain in promoting transparency and detecting situations at risk.
We recommend that the Commission takes actions to improve the capacity to prevent, detect and report conflicts of interest, and to promote transparency.
ECA special report pursuant to Article 287(4), second subparagraph, TFEU.