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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.

This study, commissioned by the European Parliament's Committee on Budgetary Control, explores new technological developments that are being or could be applied in the field of budgetary control and how these could be used to enhance the prevention of fraud and corruption and ensure sound financial management of EU funds. New technological developments covered by the study include big data analytics, artificial intelligence, digital platforms, robotic process automation, distributed ledger technologies ...

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.

This study, commissioned by the European Parliament’s Committee on Budgetary Control (CONT), investigates whether EU institutions implement human rights and sustainability due diligence when they purchase goods and services. Based on documentary analysis and interviews, this study finds that sustainability due diligence is lacking in procurement carried out by the European Parliament, the European Commission and the EU agencies. Accordingly, it makes recommendations to promote better integration ...

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.