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HomeAn overview of the assurance framework and the key factors contributing to errors in 2014-2020 cohesion spending
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Cohesion policy accounted for more than one third of the EU budget for the 2014-2020 period. The assurance framework for cohesion has helped reduce the overall level of error since 2007, but it has not been effective in bringing it below the materiality threshold. Our audit results consistently indicate error levels above 2 %, both annually and from a multiannual perspective. This shows that there is room for all key actors to improve the way they implement the assurance model. The review provides a multiannual overview of our audit results, an assessment of the assurance framework and country-specific information. We also point to the root causes of errors and the measures that are in place for the Commission to prevent and correct errors.
- Published:
- Corporate author(s): European Court of Auditors
- Themes: Community finance , Activities of the institutions and bodies
- Subject: audit , budgetary expenditure , economic and social cohesion , EU budget , EU expenditure , financial audit , report
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| ISSN 2811-8197 | ISBN 978-92-849-2379-3 | DOI 10.2865/07062 | Catalogue number QJ-AN-24-003-EN-N |
- Released on EU publications website:
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