Research for REGI Committee - Control and Simplification of Procedures within European Structural and Investment Funds (ESIF)

This study assesses the relationship between two components of European Structural and Investment Funds – control and audit systems, and simplification measures designed to reduce the complexity of implementation – and explores how this relationship conditions performance. It sets out financial control and audit systems and tasks in 2014-2020, and assesses the causes of complexity before exploring how issues are being addressed in the simplification agenda. The study reviews the treatment of control and simplification in the post-2020 debate before drawing together conclusions and recommendations for ESIF stakeholders.