Which objective(s) does the Commission pursue?

Among the objectives pursued by the proposal are:

• Maintaining the EU acquis fit for purpose

The EU Anti-Fraud Programme is a continuation, with some adjustments and improvements, of already existing initiatives (Hercule, AFIS and IMS). It will ensure and strengthen the continuity of Union support in the fields of the financial interests of the Union, of reporting of irregularities and of mutual administrative assistance between Member States, as well as cooperation between them and the Commission in customs and agricultural matters.

• Simplifying the EU regulatory framework

The adoption of the EU Anti-Fraud programme offers an opportunity to combine the Hercule component with the financing basis AFIS and IMS, streamlining components included therein into a single programme with a view to increasing synergies and budgetary flexibility, and to simplify the Programme's management.

The possibility of modifying the indicative allocation of the financial envelops among the three components will create flexibility between various existing actions and will ensure prompt and proper responses to unforeseen needs.

Estimated savings and benefits

The new Anti-Fraud Programme combines the existing Hercule III spending programme and the financing basis for AFIS and IMS. Thus, the financing of these three components will be brought into a single programme, having the advantage that while each of them will continue to provide the specialized service for which it was created, the conditions for streamlining and creating synergies will be put in place, as well as those for alleviating administrative burden and simplifying management. As an example of this, in the field of fight against tobacco smuggling, the future programme will provide for internal coherence from a policy point of view, whereas in the past some actions were financed under AFIS and other elements under Hercule.

In addition, the proposal reduces the number of performance indicators, in accordance with the general objectives of the new MFF, and indicated that more specific performance indicators for the three components may be detailed in the Work Programmes, thus ensuring the selection of indicators that are fit to measure the outcome of specific actions. This would reduce the burdensomeness of the reporting phase and provide for more realistic and precise measurement of the effectiveness of the financed actions.

It is very difficult to measure the estimated savings and benefits brought by the new regulatory framework. Also the relatively limited size of the Programme (the global financial envelope for the three components adds up to EUR 181 207 000 in current prices over the period 2021-2027) is to be taken into account.

In addition, the structure of the Programme is to be kept in due consideration. For instance, the bulk of AFIS and IMS costs are generally stable and predictable as they relate to the maintenance of the relevant IT systems.

In this context, it is necessary to rely mainly on qualitative analysis and evaluations, also regarding the outcome of specific actions financed, to assess the Programme's effects on the ground. It must be stressed that past evaluations always demonstrated the effectiveness of the Hercule programme, and that AFIS and IMS tools proved effective in identifying and reporting cases of frauds.

Combining the three elements in a single flexible instrument, while keeping their fundamental features, will therefore guarantee significant improvements in terms of cost/effectiveness and better use of resources.