An assessment of the arrangements for closure of the 2007-2013 cohesion and rural development programmes : Special report No 36, 2016

After the end of a programme period, cohesion and rural development programmes have to be closed and financially settled. Both the Commission and the Member States have specific tasks and responsibilities in the closure process. In this audit we examined whether the rules and procedures for the closure provide a basis for the Commission and Member States to close programmes in an efficient and timely manner. Overall, we found that the Commission's closure guidelines for the 2007-2013 period in both cohesion and rural development provide an adequate basis for Member States to prepare effectively for closure but we identified some weaknesses and certain risks that need to be addressed during the closure exercise. We also make a number of recommendations concerning the post-2020 legislative framework.