As a key foreign policy partner and candidate for EU membership, Turkey is the top beneficiary of EU aid outside the EU. We audited the effectiveness of 3.8 billion euro in pre-accession assistance in the areas of the rule of law, governance and human resources. We found that the assistance is generally well-designed and projects deliver outputs. However, mainly due to a lack of political will and because the Commission has made little use of conditions, EU assistance has insufficiently addressed some fundamental needs and the sustainability of results is often at risk. We therefore consider the effectiveness of the funding to be only limited and make a number of recommendations for improvements, including better targeting of funds and increased conditionality.