Performance auditing in EU cohesion policy: what do we know and what should we know?

M. Damen, Nico Groenendijk

Research output: Chapter in Book/Report/Conference proceedingConference contributionAcademic

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Abstract

Recently, the European Commission has put forward proposals for the next program period of EU Cohesion Policy (EUCP). Part of these proposals is an increased emphasis on performance management. This paper analyses what we know so far on performance management of EU cohesion funds. It will be argued that, despite the frequent use of terms like “sound financial management” and “value-for-money”, which implies the availability of information on all so called three E’s (economy, efficiency and effectiveness), performance auditing so far is largely limited to issues of economy. This is due to the EU’s preoccupation -in budgetary control-­ with the issue of legality and with irregularities, which link easily to compliance auditing and the issue of economy, but hardly to efficiency and effectiveness (performance auditing). The empirical paragraph of this paper analyses the reports issued by actors on both the European and national (in casu Dutch) level in 2010 and shows that on average 68% of the content of the reports focuses on compliance auditing, instead of performance auditing (32%). Within the share of performance auditing, most attention is paid to output and outcome of the policy concerned (respectively with 12% and 17%); hardly any attention is given to input and costs (with respectively 2% and 1%). This shows that performance auditing still is not in the centre of attention in EUCP and a shift has to be made to really properly account for EUCP.
Original languageEnglish
Title of host publication9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation
Pages-
Number of pages12
Publication statusPublished - 27 Apr 2012
Event2012 ECSA-C Biennial: 9th ECSA-C biennial conference 'Europe in an age of austerity: Integration, disintegration, or Stagnation' - Carleton University, Ottawa, Canada
Duration: 27 Apr 201228 Apr 2012
Conference number: 9
http://www.ecsa-c.ca/biennial2012/

Conference

Conference2012 ECSA-C Biennial
Abbreviated titleECSA-C Biennial
CountryCanada
CityOttawa
Period27/04/1228/04/12
Internet address

Fingerprint

auditing
group cohesion
EU
performance
economy
budgetary control
efficiency
financial management
legality
European Commission
management
costs

Keywords

  • METIS-287732
  • IR-80599

Cite this

Damen, M., & Groenendijk, N. (2012). Performance auditing in EU cohesion policy: what do we know and what should we know? In 9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation (pp. -)
Damen, M. ; Groenendijk, Nico. / Performance auditing in EU cohesion policy: what do we know and what should we know?. 9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation. 2012. pp. -
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abstract = "Recently, the European Commission has put forward proposals for the next program period of EU Cohesion Policy (EUCP). Part of these proposals is an increased emphasis on performance management. This paper analyses what we know so far on performance management of EU cohesion funds. It will be argued that, despite the frequent use of terms like “sound financial management” and “value-for-money”, which implies the availability of information on all so called three E’s (economy, efficiency and effectiveness), performance auditing so far is largely limited to issues of economy. This is due to the EU’s preoccupation -in budgetary control-­ with the issue of legality and with irregularities, which link easily to compliance auditing and the issue of economy, but hardly to efficiency and effectiveness (performance auditing). The empirical paragraph of this paper analyses the reports issued by actors on both the European and national (in casu Dutch) level in 2010 and shows that on average 68{\%} of the content of the reports focuses on compliance auditing, instead of performance auditing (32{\%}). Within the share of performance auditing, most attention is paid to output and outcome of the policy concerned (respectively with 12{\%} and 17{\%}); hardly any attention is given to input and costs (with respectively 2{\%} and 1{\%}). This shows that performance auditing still is not in the centre of attention in EUCP and a shift has to be made to really properly account for EUCP.",
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Damen, M & Groenendijk, N 2012, Performance auditing in EU cohesion policy: what do we know and what should we know? in 9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation. pp. -, 2012 ECSA-C Biennial, Ottawa, Canada, 27/04/12.

Performance auditing in EU cohesion policy: what do we know and what should we know? / Damen, M.; Groenendijk, Nico.

9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation. 2012. p. -.

Research output: Chapter in Book/Report/Conference proceedingConference contributionAcademic

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N2 - Recently, the European Commission has put forward proposals for the next program period of EU Cohesion Policy (EUCP). Part of these proposals is an increased emphasis on performance management. This paper analyses what we know so far on performance management of EU cohesion funds. It will be argued that, despite the frequent use of terms like “sound financial management” and “value-for-money”, which implies the availability of information on all so called three E’s (economy, efficiency and effectiveness), performance auditing so far is largely limited to issues of economy. This is due to the EU’s preoccupation -in budgetary control-­ with the issue of legality and with irregularities, which link easily to compliance auditing and the issue of economy, but hardly to efficiency and effectiveness (performance auditing). The empirical paragraph of this paper analyses the reports issued by actors on both the European and national (in casu Dutch) level in 2010 and shows that on average 68% of the content of the reports focuses on compliance auditing, instead of performance auditing (32%). Within the share of performance auditing, most attention is paid to output and outcome of the policy concerned (respectively with 12% and 17%); hardly any attention is given to input and costs (with respectively 2% and 1%). This shows that performance auditing still is not in the centre of attention in EUCP and a shift has to be made to really properly account for EUCP.

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Damen M, Groenendijk N. Performance auditing in EU cohesion policy: what do we know and what should we know? In 9th Biennial conference European Community Studies Association - Canada (ECSA-C) 'Europe in an age of austerity: Integration, disintegration, or Stagnation. 2012. p. -