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Performance-based budgeting has latterly become integral to the governance of EU spending. This study looks at the principles behind this approach and explores how it is being implemented in Cohesion Policy and the Recovery and Resilience Facility. The analysis reveals marked differences between how performance-based budgeting functions in these two frameworks and sheds light on both benefits and drawbacks in their implementation.

The Committee on Budgetary Control (CONT) will hold an exchange of views with the parliamentary Committees on Budget and on Anti-corruption Policies of the Ukrainian Parliament, the Verkhovna Rada, on 20 March 2024. This briefing provides background information for that debate.

As the EU grapples with successive crises, there is mounting pressure to develop swift and robust crisis response mechanisms. This study, divided into two parts, aims to enrich this discourse by examining four instruments – SURE, CRII, CRII+ and REACT-EU – introduced as a response to the pandemic. This paper forms the output of the first phase of the study and aims to distil lessons learned from the design and implementation of these instruments.

Cette étude, commandée par la commission du contrôle budgétaire du Parlement européen, explore les récentes innovations technologiques qui trouvent ou pourraient trouver une application dans le domaine du contrôle budgétaire, et comment elles pourraient être utilisées pour améliorer la prévention des fraudes et de la corruption et assurer la bonne gestion financière des fonds de l’Union européenne. Parmi les innovations abordées dans la présente étude, on citera notamment l’analyse des mégadonnées ...

This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Italy and the country’s candidate.

Sanctions are an essential tool to safeguard EU values and interests, but how can the EU enforce them and protect its budget in the process? With a particular focus on the EU-Russia sanctions, this work-shop looked at the issue from various perspectives, including trade sanctions, criminalising sanctions circumvention, asset freezing and tracing final beneficiaries of EU funds.

Cette étude, commandée par la commission du contrôle budgétaire (CONT) du Parlement européen, vise à déterminer si les institutions de l’Union appliquent bien le devoir de vigilance en matière de droits de l’homme et de durabilité lorsqu’elles achètent des biens et des services. Sur la base d’une analyse documentaire et d’entretiens, les auteurs de l’étude concluent que le devoir de vigilance en matière de durabilité fait défaut dans les marchés publics passés par le Parlement européen, la Commission ...

The workshop highlighted various aspects and perspectives around corporate sponsorship of EU Presidencies, including the follow-up of the EU Ombudsman's recommendations and Council guidelines on the subject-matter.