Financial Accountability and European Union Cohesion Policy

Abstract

Davies S. and Polverari L. Financial accountability and European Union Cohesion policy, Regional Studies. Many changes in European Union Cohesion policy since the late 1990s have been driven by the need to ensure and demonstrate financial accountability. This paper examines how the increased emphasis on financial management, control and audit in relation to the European Union budget is reshaping the governance of Cohesion policy, as well as the instruments of financial accountability. It also assesses the effects of these new instruments on financial flows and considers how these changes are perceived by policy-makers. Lastly, it explores the difficulties of assessing the impact of administrative changes on financial accountability in Cohesion policy. [image omitted] Davies S. et Polverari L. La responsabilite financiere et la politique de l'Union europeenne en faveur de la cohesion, Regional Studies. Depuis la fin des annees 90, les nombreuses modifications a la politique de l'Union europeenne en faveur de la cohesion ont ete conduites par la necessite d'assurer et de faire preuve de la responsabilite financiere. Cet article cherche a examiner comment l'accent mis de plus en plus sur les notions de gestion, de controle et d'audit financiers par rapport au budget de l'Union europeenne finit par remodeler la gouvernance de la politique en faveur de la cohesion, ainsi que les outils de responsabilite financiere. On evalue aussi l'impact de ces nouveaux outils sur les flux financiers et considere comment ces modifications sont appeciees par le decideurs. Pour conclure, on examine les difficultes d'evaluer l'impact des changements adminsitratifs sur la responsabilite financiere pour ce qui est de la politique en faveur de la cohesion. Responsabilite Gestion financiere Audit Politique en faveur de la cohesion Fonds structurels Davies S. und Polverari L. Finanzielle Rechenschaft und Kohasionspolitik der Europaischen Union, Regional Studies. Viele Veranderungen in der Kohasionspolitik der Europaischen Union seit dem Ende der neunziger Jahre gehen auf das Bedurfnis zuruck, eine finanzielle Rechenschaft sicherzustellen und nachzuweisen. In diesem Beitrag wird untersucht, wie die verstarkte Betonung der finanziellen Verwaltung, Kontrolle und Prufung im Zusammenhang mit dem Etat der Europaischen Union die Umsetzung der Kohasionspolitik sowie die Instrumente der finanziellen Rechenschaft umgestaltet. Ebenso werden die Auswirkungen dieser neuen Instrumente auf die Finanzstrome erortert, und es wird untersucht, wie diese Veranderungen von den Politikern beurteilt werden. Schliesslich werden die Schwierigkeiten bei einer Beurteilung der Auswirkung der administrativen Veranderungen auf die finanzielle Rechenschaft in der Kohasionspolitik erortert. Rechenschaft Finanzverwaltung Prufung Kohasionspolitik Strukturfonds Davies S. y Polverari L. Responsabilidad financiera y la politica de cohesion de la Union Europea, Regional Studies. Muchos de los cambios en la politica de cohesion de la Union Europea desde finales de los noventa ha...

From smart growth to European spatial planning: a new paradigm for EU cohesion policy post-2020

“…For that matter, the 2014-2020 regulations included a set of new obligations intended to improve policy results-orientation, both at the programme design and implementation phases (Polverani, 2016, p. 59). Alongside, the degree of policy accountability has also been increasing over time, with more responsibilities being shared by the EC with the Member States, namely in budget implementation (Davies & Polverari, 2011). Even so, some allude to the weak EU control mechanisms (Blom-Hansen, 2005).…”

“…In this stance, ECP was initially launched as a 'socio-economic cohesion' vehicle, and not as a 'growth and investment' funding policy. Notwithstanding, since then, ECP went through significant changes, in its strategic, management, control and audit approaches (Bauer, 2008;Davies & Polverari, 2011;Kassim, 2008).…”

Financial Compliance in the European Union: A Cross‐National Assessment of Financial Correction Patterns and Causes in Cohesion Policy

“…In countries where Cohesion policy funding accounts for a major share of public investment, there is less scope to fund purely domestic policies, and EU frameworks/rules exert a powerful influence on the design of domestic regional development strategies, instruments and rules (EPRC and EUROREG, ). Conversely, in more‐developed countries with relatively small EU financial allocations, there may be less alignment between EU rules and established domestic rules for national regional policies, making compliance problematic and requiring managing authorities and beneficiaries to undertake dual compliance for projects (Davies and Polverari, ). Formulated as a hypothesis:H4 Non‐compliance decreases with the goodness‐of‐fit between EU and domestic regional policies.…”

“…While Cohesion policy is delivered through multi‐annual programmes designed in partnership between the Commission, Member States and sub‐national authorities, implementation and compliance are primarily the responsibility of Member State authorities. However, the Commission is ultimately responsible for the EU budget and is held accountable for compliance by the EU's budgetary authorities in the European Parliament and ECA under the budgetary discharge procedure (Davies and Polverari, ; Mendez and Bachtler, ).…”

“…Lastly, despite the increasing scholarly interest in compliance issues in Cohesion policy (Davies and Polverari, ; Levy et al, ; Mendez and Bachtler, ), there has been no theory‐driven research of the cross‐national variations and causes in this field. Does non‐compliance in EU Cohesion policy vary across countries?…”