Summary: This study will focus on the programming period 2000-2006, analysing financial management and control issues in relation with the ERDF measures implemented in Germany, Spain and the United Kingdom representing some 43% of total ERDF resources. To date, there is limited evidence of the effectiveness of ERDF support in the three Member States whereas the effectiveness of the European Commission’s supervisory function remains constrained in improving Member State financial management and control systems. Consequently the study recommends amongst other things, a more systematic and harmonised evaluation of effectiveness and additionality across all Member States, more comprehensive European Commission reporting on irregularities, and an intensification of cooperation between the Member States’ audit authorities.
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54 p.

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