Gay Mitchell
Question:66 Mr. G. Mitchell asked the Minister for Finance the procedures in place across the EU to pursue value for money for expenditure made by the EU. [9942/03]
Written Answers. - EU Expenditure.
Responsibility for ensuring that EU expenditure represents good value is shared between the various EU institutions. In the first instance, the Commission is responsible for the effective day to day use of EU funds. The member states have a dual role of assisting the Commission in this task both at a pan-European level and within their own respective national territories.
The European Court of Auditors audits independently the collection and spending of EU funds and, through this, assesses the way that the European institutions discharge their functions. The court examines if financial operations have been properly recorded, legally and regularly executed and managed so as to ensure economy, efficiency and effectiveness. In undertaking its work, the court aims to contribute to improving the financial management of EU funds at all levels. The European Parliament has the responsibility of scrutinising, principally through its respective sectoral and budgetary control committees, the effective use of EU funds.
The roles of the Commission, the member states, the Court of Auditors and the European Parliament are laid down in general terms in the treaty and in detail in regulations derived from the treaty. A further institution, OLAF, has a specific remit to investigate fraud and in this respect also contributes towards ensuring correct use of EU financing.
With regard to expenditure on the Common Agricultural Policy, CAP, and the Structural Funds, which together comprise some 80% of EU budget expenditure, particular provisions apply. For example, the Structural Funds regulations require that evaluations of expenditure take place at three phases. What is termed the ex-ante evaluation of Structural Funds provides the rationale for the investments proposed and examines their consistency with EU policies. The mid-term evaluation reviews the performance of the programmes in terms of the objectives set down and assesses the implications of any changes in the socio-economic environment. Finally, the ex-post evaluation examines the utilisation of resources and the efficiency, effectiveness and impact of expenditure.
Overall the EU and the member states, including Ireland, are thoroughly committed to ensuring value for money for EU expenditure. There is constant review of procedures and willingness to introduce such new procedures as may be judged necessary in the light of experience.
Question No. 67 answered with Question No. 58.
Question No. 68 answered with Question No. 65.