Europäischer Rechnungshof - European Court of Auditors
Auditors provide insight into how future EU cohesion policy could be more successful
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Auditors provide insight into how future EU cohesion policy could be more successful
- One third of the EU budget is allocated to cohesion policy
- EU auditors draw lessons from shortcomings in the design and implementation of the policy and the post-pandemic recovery pot (RRF)
- The next cohesion funds can yield better results and added value for EU regions
A focus on strategic purpose and performance, flexibility in programming funds, timely implementation, simple rules: these are the key elements of EU cohesion policy that the European Court of Auditors (ECA) has been flagging for years. They will help to improve the effectiveness and efficiency of this flagship EU policy, which aims to support regional development and address ambitious horizontal goals. In their review published today, the EU auditors draw lessons from the past in order to help the EU build a better cohesion policy when the next period starts in 2028.
EU cohesion policy has provided around €1 000 billion in funding for 1989-2023, with an additional €400 billion planned until 2027, making it the largest regional development policy of its kind in the world. The European Commission reports that cohesion policy has contributed to reducing social and economic disparities in the EU. However, convergence has been uneven between regions. In their review, the EU auditors point to a number of important factors that have influenced the effectiveness of cohesion funding, as well as the lessons learnt from the Recovery and Resilience Facility (RRF). These are all matters that need to be addressed when designing and implementing the next cohesion policy period, which starts in 2028.
“Cohesion policy is the EU’s main investment policy, and is often seen as a cornerstone of EU integration. However, implementation is not ideal”, says Alejandro Blanco Fernandez, the ECA Member responsible for the review. “As discussions on the direction and features of cohesion in the post-2027 period are ongoing, our review provides valuable insight into the lessons learned from the past policy and the RRF, and offers ideas on how this experience should shape the design, implementation, management and oversight of the policy in the future.”
The auditors note that over time, EU cohesion policy has had to cover an ever-increasing set of EU priorities and objectives. Given the significant resources available for the policy, it has also often been used to respond to exceptional situations, such as the COVID-19 pandemic and the massive flow of refugees from Ukraine in 2022. While the auditors acknowledge the importance of flexibility in using the funds, they also warn that this makes cohesion policy more fragmented, and risks diverting it from its primary goal of reducing regional disparities. It is crucial that the aims of the future cohesion policy remain rooted in each region’s development needs, and continue the focus on strengthening economic and social convergence.
In recent periods, implementation of cohesion policy has included greater emphasis on performance, albeit without much apparent success. In this respect, supporting national and regional reforms to make EU-financed investments more efficient and more effective could be considered. Furthermore, the EU auditors have repeatedly stressed that strengthening performance monitoring and evaluation would facilitate evidence-based policymaking.
Ensuring timely spending (absorption) of cohesion funds is another issue raised by the auditors. To address it, they reiterate the importance of adopting the legislative framework early, thereby ensuring faster programming, and providing an adequate level of prefinancing so that implementation can start in good time. They also highlight the value of synergies with other EU instruments.
EU auditors have repeatedly pointed out that cohesion policy is governed by rules that are often too complex. This can lead to unnecessary red tape and a high risk of error. The current assurance framework is not fully effective at mitigating this risk. The auditors also state that if a performance-based funding model is to be applied to cohesion policy, it is crucial to take stock of the shortcomings found in the RRF, which was initiated in response to the COVID-19 pandemic. In particular, it is essential to ensure that future cohesion funding is managed with sufficient transparency and accountability, and that arrangements for recovering misused funds are effective.
Background information
Cohesion policy is enshrined in Articles 174-178 of the Treaty on the Functioning of the European Union. It aims to promote balanced development across the EU by strengthening economic, social and territorial cohesion and reducing disparities between regions. It focuses on overcoming structural weaknesses and building long-term resilience. The management of cohesion policy is shared between the European Commission and over 400 national and regional authorities in the member states.
Review 04/2025, “The Future of EU cohesion policy: drawing lessons from the past”, is available on the ECA website. It is not an audit report, but a review which brings together previously published ECA audits, reviews and opinions on different aspects of the implementation of cohesion policy, and, where relevant, compares them to conclusions reached about the Recovery and Resilience Facility.
Contact:
ECA press office: press@eca.europa.eu