Court of Auditors reports overview opportunities for the post-2027 EU budget and cohesion policy

Opportunities for the post-2027 MFF

The review of the post-2027 EU budget (MFF) is structured around the main themes of the European Commission’s Communication ‘The road to the next multiannual financial framework (MFF)’. It overviews opportunities for a more focused budget with greater impact; simplification; and budget flexibility.

The simplification of funding instruments, a clear definition of European added value, and the enhancement of performance frameworks will allow for a more effective and transparent allocation of funds.

The Court questions the efficiency of the Resilience and Recovery Facility as a performance-based instrument, highlighting the RRF’s focus on implementation progress, with limited information available on its results or efficiency,

The aim of the review is to contribute to the ongoing debate on the next long-term EU budget,​ a formal proposal on which is expected in July 2025.

The future of EU cohesion policy

In its review of the EU’s cohesion policy, the Court of Auditors outlines ideas to contribute to the ongoing discussion on the future policy, based on results from prior audits, reviews and opinions on various implementation aspects. It sets out opportunities for future objective setting; programming flexibility; simplification; and performance orientation. 

The review recalls the objective of territorial cohesion enshrined in the EU treaty (TFEU, article 174) and cohesion policy’s role in reducing regional disparities. It questions whether the recent multiplication of shorter-term priorities to be covered under that policy undermines its long-term core mission of reducing disparities. 

Strong, needs-based programming and selection practices are needed to ensure that cohesion policy delivers genuine value on the ground, while simplified procedures and strengthened monitoring systems would better capture the diversity of Europe’s territories.