Financial accountability and EU Cohesion policy
Résumé
The paper examines changes in the Cohesion policy approach to financial management, control and audit in the 2000s in the context of broader shifts in governance towards greater financial accountability. It focuses in particular on the question of who is responsible to whom in relation to financial accountability; the instruments being used to ensure financial accountability; the impact of financial control on spending; and perceptions of the effects of financial accountability, including the ways that it interacts with other goals, notably administrative efficiency and policy effectiveness. It draws on extensive desk research, published quantitative data, and qualitative data collected via 60 interviews with senior staff in the managing, certifying and audit authorities of regional and sectoral programmes in 15 Member States, and also in the European Commission.
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