What changed
Adds new paragraphs on performance-based instruments and accountability, citing the ECA's views. #3#9#11 The other changes are formal: decimal separators updated, article reference corrected, and paragraph renumbered. #2#4#5#6 Two wording changes add the word "and" in phrases about NGEU repayments. #1#7
3 changes of substance, plus 6 formaland2 wording-only. Each change below carries a one-line ✦ note from the same model. Written from the two texts only — read the highlighted passages before relying on it.
The changes to the text itself, in document order. Cover page, citations (“having regard to …”), standard resolution paragraphs and punctuation-only edits are left out — they are in “Show every difference”.
Change #3 Substance
Adds a new recital M stating that performance is measured by the extent to which an EU-funded action meets objectives and provides value for money, and that financing not linked to costs does not make an instrument performance-based.
M. whereas according to the ECA, performance is a measure of the extent to which an EU-funded action, project or programme has met its objectives and provides value for money; whereas moreover, financing not linked to costs does not, in itself, make an instrument performance-based;
Change #9 Substance
Adds a new paragraph 48 noting that the ECA considers the RRF focuses on implementation progress rather than performance, and that measures focus on outputs rather than results, vary in ambition, lack clarity, and do not always cover key implementation stages.
48. Notes that the ECA considers that the RRF focuses on progress on implementation rather than performance, particularly because RRF-funded measures focus on outputs rather than results, vary in ambition, sometimes lack clarity and do not always cover a measure’s key implementation stages, including completion;
Change #11 Substance
Adds a new paragraph 69 noting that, according to the ECA, future performance-based instruments must not be detrimental to accountability, and that minimum requirements for Member States' controls and Commission's checks should be set.
69. Notes that, according to the ECA, it is essential that future performance-based instruments are not designed and implemented in a way that is detrimental to accountability and, in particular, that appropriate control systems are in place in the Member States and are checked by the Commission before implementation starts; notes that this would involve setting minimum requirements for the Member States’ controls and the Commission’s checks;