Travail de recherche/Working paper
| Résumé : | Sound financial management constitutes a major challenge of the national recoveryand resilience plans. The architects of NGEU and the RRF have sought a delicate balancebetween macroeconomic performance (and the rapid injections of funds in nationaleconomies) and the protection of the Union’s financial interests. The result is a singularcompromise, which this Chapter seeks to unveil. On the one hand, the RRF is implemented indirect management, with the Member States as direct beneficiaries. On the other, recoveryplans rest on an elaborate control and audit system à la shared management, which closelyintertwines national and European apparati and is articulated around different proceduralphases, placing national authorities and final recipients of recovery funds under tight andclose scrutiny. The system also involves other supranational actors as external safeguards,namely the European Court of Auditors (ECA), the European Public Prosecutor’s Office(EPPO) and the European Anti-Fraud Office (OLAF). |
