Trade-offs in auditing the EU Recovery and Resilience Facility: flexibility vs compliance

• Autores: Dimitrios V. Skiadas
• Localización: Eucrim: the European Criminal Law Associations' fórum, ISSN 1862-6947, Nº. 4, 2023 (Ejemplar dedicado a: The protection of the financial interests in a changing context), págs. 349-354
• Idioma: inglés
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• Resumen

  • The EU Recovery and Resilience Facility (RRF) is a very particular option for managing resources at EU level. One of its features is the involvement of national audit authorities when it comes to ensuring that financed projects are implemented in a timely and reliable fashion. In this context, the success of the RRF as a managing and auditing scheme of EU resources is assessed against certain criteria, which can be weighted differently. Using the example of the audit arrangements in Greece, this article seeks to highlight the need for a balanced approach between the two main objectives of the audit process: flexibility and compliance.