Fiscalis 2020 Customs 2020 performance measurement framework : final study report

The overall aim of the present study was to contribute to and complete the Performance Measurement Framework (PMF)already partially drafted by the Commission in order to enable the measurement of the Customs and Fiscalis 2020 programmes' implementation, processes and results using a comprehensive, detailed and feasible monitoring system. The drivers for establishing a results-oriented PMF for the Customs 2020 / Fiscalis 2020 programmes are linked to the Commission policies aimed at measuring in a systematic way the impact of the different programmes and increasing the transparency of these impacts by making them visible to the public. Consequently, the Fiscalis 2020 and Customs 2020 legal acts provide for a mid-term and a final evaluation of the programmes which deals with the achievement of the programmes' objectives, their efficiency and the European value added and respectively, the long term impact and the sustainability effects of the programmes. Establishing a solid results-oriented PMF for the new Fiscalis and Customs 2020 programmes therefore represented a priority in line with the Commission's commitment to monitor the EU budget and ensure accountability for value for money. The framework is intended to provide tangible evidence of performance delivered by the programme and improve the transparency of programme results and impacts. As such, it is meant to support the programmes' evaluation function and the steering of the programmes.