This warning is based on the critical issues identified in the analysis of the Recovery and Resilience Facility (RRF) and thus the NRRP of Member States, which, according to the Luxembourg judges, are not sufficiently focused on performance and lack adequate controls.
This is not the first time that the EU Court of Auditors has raised the alarm about the risks to the Union's finances associated with the performance-based spending model for European funds developed under the Recovery and Resilience Facility (RRF). The latest call for attention to the implications of funding not linked to costs comes from Analysis No. 2-2025 “Performance orientation, accountability, and transparency: lessons from the RRF’s critical issues”, just published by the Court, which explicitly states its intention: “to warn against the multiple critical issues identified in view of future key decisions on the EU budget.
