Europaudvalget 2017-18
EUU Alm.del Bilag 57
Offentligt
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EN
2018
Work Programme
1977 - 2017
 EUU, Alm.del - 2017-18 - Bilag 57: Den Europæiske Revisionsrets arbejdsprogram for 2018
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EUROPEAN COURT OF AUDITORS
12, rue Alcide De Gasperi
1615 Luxembourg
LUXEMBOURG
Tel. +352 4398-1
Enquiries:
eca.europa.eu/en/Pages/ContactForm.aspx
Website:
eca.europa.eu
Twitter:
@EUAuditors
More information on the European Union is available on the internet (http://europa.eu).
© European Union, 2017
Reproduction is authorised provided the source is acknowledged.
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Foreword
01
Our work programme for 2018 covers a broad range of issues, reflecting the challenges
the EU is currently facing. It addresses key concerns such as the sustainable use of
natural resources, growth and inclusion, migration and global development, the single
market, and an accountable and efficient European Union.
We have made our selection of audit tasks based on our assessment of the main risks
to both EU spending and policy delivery. We have also taken account of the sugges-
tions made to us by our stakeholders, especially the European Parliament.
We consider 12 of the newly selected tasks to be of high priority. For these, we intend
to finalise our work during the year so that the reports can be published by the end of
2018.
In addition we are currently carrying out a number of other tasks that will be finalised
during the year.
On the following pages, you will find a detailed list of the special reports, landscape
reviews, briefing papers and the other products we intend to publish in 2018. We
believe that the broad range of topics covered in our 2018 work programme will allow
us to make a valuable contribution to the discussion on the future of the European
Union and its finances.
2017 marks the European Court of Auditors’ 40th anniversary. Since 1977 our aim as the
external auditor of the Union has always been to protect the financial interests of our
citizens. We do this by presenting relevant information on how to make EU policies and
programmes more effective and how to use public funds more efficiently. We will
uphold this commitment in the years to come.
Klaus-Heiner Lehne
President
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High priority tasks in 2018 by priority area
02
Sustainable use
of natural resources
and addressing
climate change
Investment for
cohesion, growth
and inclusion
Food safety
Deserti cation in the EU
Future of the CAP
Migration,
security and
global
sustainable
development
challenges
Landscape review on
transport and mobility
Simplifying Cohesion policy
Functioning
Single
Market and
sustainable
Monetary
Union
Facility for Refugees in Turkey
EU Trust Fund for Africa
Transparency of NGO funding
Financing
and administering
the Union
accountably
and efficiently
European Insurance and
Occupational Pension Authority
H2020 simpli cation measures
Future of the EU budget
Con ict of interest/ethics
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Special reports and other products
to be published in 2018
Priority category
Name of the task
Objective of the task
03
Sustainable use of natural resources and addressing climate change
Food Safety
Desertification in the EU
Future of the CAP briefing
paper
Renewable energy in rural
development
Basic Payment Scheme for
farmers
Instruments for climate action
Priority
Floods prevention, protection
and preparedness
To assess whether the EU framework ensures that food safety control and labelling are well designed and implemented.
To assess whether the EU is well prepared for adapting to desertification.
To provide an overview on a Commission’s Communication on modernising and simplifying the Common Agriculture Policy (CAP).
To examine the role of renewable energy (RE) financed through EAFRD in ensuring sustainable, vibrant rural areas. The audit covers the current
RE framework and rural development framework as far as policy, programming, project approval and selection procedures as well as the new
common monitoring and evaluation system (CMES) arrangements are concerned.
To assess the Commission’s management of the implementation of the Basic Payments Scheme and, at the level of Member States, the manage-
ment systems for the calculation and allocation of payment entitlements.
To assess whether the instruments to support the demonstration of innovative renewable energy and carbon capture and storage (CCS) technol-
ogies were well-managed to ensure their effective contribution to achieving long term climate and energy goals.
To examine whether flood prevention, protection and preparedness in the EU are based on sound analysis and are likely to be effective.
High priority
To assess whether simplified cost options (SCOs) in rural development lead to simplification and increased focus on policy objectives, while
Simplified cost options in rural
ensuring economy. The audit's main focus is the potential of SCOs to simplify the implementation of the policy, enhance the focus on achieve-
development
ment of policy objectives and ensure the economy during implementation of the rural development policy.
To assess how the Commission monitors the EU’s air quality and emissions limits and how selected Member States establish air quality plans
Air Quality
within the context of the Directives.
Animal welfare
To assess whether EU actions for the welfare of farmed animals are effectively applied.
Organic food
To examine if consumers can now have more confidence in authenticity of organic products.
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Special reports and other products to be published in 2018
04
Priority category
Name of the task
Objective of the task
Investment for cohesion, growth and inclusion
Transport and mobility land-
scape review
Simplifying Cohesion policy
briefing paper
Public-Private Partnerships
(PPPs)
High Speed Rail
EU Labour mobility
Better regulation
Priority
Project durability
Result-orientation in the
selection and monitoring of
projects
High speed broadband
Absorption
Integration of third-country
nationals briefing paper
Passenger rights
To highlight the main risks and challenges for the EU transport and mobility policy area in the five key modes of transport, i.e. air, road, rail,
maritime and inland waterways.
To provide an overview of the extent to which the Commission and Member States analysed the occurrence of gold plating, the measures taken
to mitigate or eliminate it and the possibilities to further simplify the rules for the 2014‐2020
programme period. The briefing paper would also
analyse the measures put forward to take additional simplification measures for the post 2020 programme period.
To assess whether the EU funded PPP projects have been effectively managed and provided added value.
To assess whether the EU co-funded High Speed Rail lines are well planned, cost-efficient and providing sustainable results and EU added value.
To assess whether the Commission and the Member States effectively facilitate labour mobility.
To assess whether the Commission’s approach to the ex-post review of legislation is coherent and consistent and to determine the extent to
which it actually feeds into the Better Regulation cycle and impacts/informs subsequent legislative initiatives.
To assess whether the ERDF productive investment and business support projects have been managed in a way which ensures durability of
results.
To assess whether the selection procedures and monitoring systems for ERDF and ESF projects in the 2014-2020 programme period are result-ori-
ented. This audit will focus on the selection of projects and the set-up of monitoring systems at Operational Programmes level.
To assess whether the Commission and the Member States are on-track to effectively achieve the Europe 2020 broadband objectives.
To assess whether the Commission is effective in supporting Member States absorb ERDF/CF and ESF funds.
To provide an overview of the EU framework for the integration of third-country nationals. The briefing paper will set out the Commission’s role
in supporting and promoting integration activities, and how different Member States use EU funding in their integration policies.
To assess whether the EU passenger rights mechanism is effective to reduce the delays and cancellations affecting passengers.
High priority
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Special reports and other products to be published in 2018
05
Priority category
Name of the task
Objective of the task
Migration, security and global sustainable development challenges
Facility for Refugees in Turkey
EUTF for Africa
High priority
Transparency of NGO funding
To assess the performance of the Facility for Refugees in Turkey (FRT) system and projects.
To assess if the Commission designed and operated the EUTF for Africa well and whether it achieved its objectives. In addition to that it will be
assessed whether the EUTF added value to the EU response to migration, integration and security challenges.
To assess whether the Commission adequately monitors funding of NGOs in particular in terms of transparency.
Priority
To assess the effectiveness of EU development support in Myanmar/Burma. The audit will examine the needs assessment, the allocation of
Myanmar
funding and coordination with other donors. The audit will also examine the aid implementation and whether the objectives of the development
projects were achieved.
To assess whether the EU provided effective support to the African Peace and Security Architecture (APSA). The audit will examine the design of
Regional Programmes in Africa the EU support to APSA (needs assessment, allocation of funding, consistency with support provided under EU regional programmes), the
implementation of selected support activities and the contribution of the EU support towards sustainable results.
To assess the effectiveness of the Instrument for Pre-accession Assistance (IPA) and IPA II implementation challenges in Turkey. It is expected that
Turkey
the audit results will be in time to feed the first Commission’s evaluation of the sector approach under IPA II expected by June 2018.
Election Observation Mecha- To address support to the implementation of EOM recommendations. The audit will focus on the recommendations and the EEAS/Commission’s
nism (EOM)
use of the tools for supporting their implementation. The focus of the audit is not to assess the state of electoral reform in the host countries.
To assess whether the Centres of Excellence Initiative contributed effectively to mitigating Chemical, Biological, Radiological and Nuclear risks
Follow-up on Centres of
from outside the EU. It aims to follow-up the recommendations made in the Special report No 17/2014 regarding the organisation and manage-
Excellence
ment of the Initiative.
To assess whether the EUCAP Sahel missions in Niger and Mali are effective. It aims to evaluate if the missions are planned, coordinated and
EUCAP Sahel
implemented well and if they strengthen the capacity of the security forces in Niger and Mali.
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Special reports and other products to be published in 2018
06
Priority category
Name of the task
Objective of the task
Functioning Single Market and sustainable Monetary Union
European Insurance and
Occupational Pensions
Authority (EIOPA)
H2020 simplification measures
ECB-Single Supervisory
Mechanism (SSM) II
Erasmus +
European Semester
Horizontal review JTIs
Priority
Single Resolution Board
-Set-up and readiness to
manage a bank resolution
EU's venture capital
interventions
European Semester II
To assess whether EIOPA ensures supervisory convergence and contributes to financial stability in the insurance and pension markets.
To assess whether the simplification measures in Horizon 2020 achieved their intended objectives.
To assess whether the European Central Bank (ECB) has adequate supervisory methodologies and procedures as well as appropriate coordination
and cooperation arrangements in place.
To assess if Erasmus+ “Learning Mobility” is likely to be successful.
To assess how the Commission is performing its role in using the European Semester to co-ordinate fiscal and economic policy of Member States.
This part of the audit covers the preventive arm of the Stability and Growth Pact (SGP).
To assess the added value of the Joint Undertakings and whether they are effective in implementing their programmes and in achieving their
objectives.
To assess whether the Single Resolution Board is equipped to carry out bank resolutions effectively.
To assess whether the Commission made good use of the venture capital instruments.
To assess how the Commission is performing its role in using the European Semester to co-ordinate fiscal and economic policy of Member States.
This second part of the audit will cover the overall framework of the European Semester, the implementation of Europe 2020 and country reform
programs, as well as related communication strategies.
High priority
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Special reports and other products to be published in 2018
07
Priority category
Name of the task
Objective of the task
Financing and administering the Union accountably and efficiently
Future of the EU budget
briefing paper
Conflict of interest/ethics
EFSI Audit
EU spending on office
accommodation
Priority
Putting EU law into practice
landscape review
To assess whether and how EU programming and budgeting could be improved so as to ensure available funds are directed towards EU strategic
priorities and to add value.
To examine whether the arrangements put in place by the EU institutions to ensure ethical behaviour of its members and staff are appropriate
and whether they are in line with best practices.
To assess whether the Commission’s decision making was based on clear evidence and rationale when designing EFSI, to examine the organiza-
tional set-up, the coherence and complementarity with other financial instruments supported by the EU budget and the additionality and
eligibility of EFSI projects.
To assess whether the management of EU spending on office accommodation is efficient. The audit concentrates on the five biggest EU institu-
tions (European Parliament, Council, European Commission, European Court of Justice and European Central Bank) and the main locations.
To cover the Commission’s oversight of the application of EU law by Member States and how the Commission’s oversight activities contribute to
promoting and enforcing compliance. The audit will examine the Commission’s overall strategy and the approach taken in specific policy areas, in
particular how the Commission: prioritises and resources its oversight activities; identifies and deals with cases of non-compliance; ensures
transparency for stakeholders and uses the lesson learned from its oversight activities to promote and enforce Member States’ compliance with
EU law.
To assess whether the Commission properly manages the risk of fraud in EU spending. The audit examines in particular if the Commission has
appropriate fraud risk oversight at corporate level, if Directorates-General are well prepared to prevent fraud and if there is appropriate response
after fraud is detected.
High priority
Fraud risks in EU spending
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ABOUT US
08
Our output
We produce:
√ annual reports
on the EU budget and European Development Funds, including a
statement of assurance.
√ special reports
on selected audit topics, published throughout the year, mainly as
the result of performance audits.
√ opinions,
which are used by the European Parliament and the Council when
approving EU laws and other decisions with significant financial management
implications, and other review-based outputs.
√ specific annual reports
setting out our financial audit opinions on each of the EU’s
various agencies and bodies.
√ review-based publications
such as landscape reviews and briefing papers.
√ annual activity reports
providing information and insight on our activities for the
year.
As the EU’s external auditor, our mission is to contribute to improving EU financial
management, promote accountability and transparency and act as the independent
guardian of the financial interests of EU citizens.
We warn of risks, provide assurance, indicate shortcomings and successes and offer
guidance to EU policymakers and legislators on how to improve the management of
EU policies and programmes. Through our work, we ensure that Europe’s citizens know
how their money is being spent.
Our audit reports and opinions are an essential element of the EU accountability chain.
They are used to hold to account those responsible for implementing EU policies and
programmes: the Commission, other EU institutions and bodies and administrations in
Member States.
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GETTING IN TOUCH WITH THE EU
In person
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On the phone or by e-mail
Europe Direct is a service that answers your questions about the European Union. You can contact this service
– by freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls),
– at the following standard number: +32 22999696 or
– by electronic mail via: http://europa.eu/contact
FINDING INFORMATION ABOUT THE EU
Online
Information about the European Union in all the official languages of the EU is available on the Europa website at: http://europa.eu
EU Publications
You can download or order free and priced EU publications from EU Bookshop at: http://bookshop.europa.eu. Multiple copies of free publications may be obtained by
contacting Europe Direct or your local information centre (see http://europa.eu/contact)
EU law and related documents
For access to legal information from the EU, including all EU law since 1951 in all the official language versions, go to EUR-Lex at: http://eur-lex.europa.eu
Open data from the EU
The EU Open Data Portal (http://data.europa.eu/euodp/en/data) provides access to datasets from the EU. Data can be downloaded and reused for free, both for commercial and
non-commercial purposes.
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For more information:
1977 - 2017
European Court of Auditors
12, rue Alcide De Gasperi
1615 Luxembourg
LUXEMBOURG
[email protected]
eca.europa.eu