Verordening tot vaststelling van een kader voor begrotingsprestaties
Opinion factsheet
Op deze pagina
- Economie en financiën
- Meerjarig financieel kader (MFK)
- Klimaatverandering en Energie
- Klimaatveranderingsbeleid
- Cohesiebeleid
- Cohesion policy reform
- Werkgelegenheid en sociaal beleid
Opinion number:
CDR-3317-2025
Status:
Goedgekeurd
Objective
The opinion aims to support a simpler, more transparent and harmonised EU budget expenditure tracking and performance framework, while ensuring that it remains territorially sensitive, trustworthy, proportionate, compatible with multilevel governance, and able to support cohesion rather than unintentionally weakening it.
Essential points
THE EUROPEAN COMMITTEE OF THE REGIONS (CoR)
- welcomes the proposal’s objective of introducing greater simplification, transparency and harmonisation in the monitoring and execution of the EU budget; notes that the CoR has repeatedly supported this direction in various opinions; underlines that this should not come at the expense of multilevel governance, subsidiarity, the partnership principle and the Treaty objective of territorial cohesion;
- calls for the introduction of an additional horizontal principle ‘do no harm to cohesion’, which, in accordance with previous opinions of the CoR, shall provide a systematic safeguard to ensure that EU funding programmes do not generate negative territorial impacts;
- emphasises that, as highlighted in European Court of Auditors reports on the Recovery and Resilience Facility and cohesion policy, applying a performance-budgeting approach without adequate guidance and support does not guarantee greater efficiency or impact and may even encourage irregular or risk-averse behaviour that harms regional development, innovation and the impact of European Funds;
- is of the view that the shift to a full performance-based approach entails substantial changes in the management and evaluation systems of the funds and demands a transition period, during which the relevant provisions of the performance framework shall not apply, to allow Member States and managing authorities that so request sufficient time to adapt;
- believes that, in accordance with Regulation (EU, Euratom) 2024/2509, the gateway should provide aggregated and user-friendly data about the territorial concentration (by NUTS 2) of all the different funding instruments, including shared, direct and indirect management.