Simplification and proportionality in management and control systems of Cohesion policy

The European Commission proposal for a Regulation on common provisions for Structural and Cohesion Funds 2014-2020 includes proposals for simplification and proportionality through the merger of authorities, a new system of accreditation and annual clearance and rolling closure of accounts. These proposals raise a number of issues and have met with considerable resistance on the part of the Member States and the European Court of Auditors. This briefing note seeks to highlight the arguments and propose recommendations for dealing with these issues.