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16 April 2024 INDICATIVE TIMETABLE OF PUBLICATION OF REPORTS FROM APRIL 2024 TO MARCH 2025 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions To assess whether the EU Transparency Register is an effective tool SR 05/2024 EU Transparency Jorg Kristijan European Commission, European Special Report 17 April 2024 for ensuring transparency of lobbying activities in the EU policy and Register Petrovič Parliament and Council decision-making. To follow up on the recommendations made in SR 27/2018 and EU Facility for Refugees in Turkey Special Report Facility for Refugees in Turkey 24 April 2024 Bettina Jakobsen TR - Turkey assess the results of the development strand under the first tranche (FRiT), DG NEAR, ECHO of the Facility for Refugees in Turkey. To give an overview of the ECA’s key results and achievements Activity report Our activities in 2023 6 May 2024 Tony Murphy ECA during the year and describe the main developments in its audit environment and its internal organisation. European Commission (DG BUDG, Jorg Kristijan DG AGRI, DG CNCT, DG EMPL, DG To assess the Commission´s systems to ensure that the EU recovers Special Report Recovering EU funds 7 May 2024 Petrovič INTPA, DG NEAR, DG REGIO and DG irregularly spent funds in an effective and timely manner. RTD) To assess whether the Commission was effective in creating a Special Report Artificial intelligence 29 May 2024 Mihails Kozlovs DG Connect, DG R&I European ecosystem for the development of artificial intelligence. To examine the actions taken by the Commission and, where Security of the supply of gas in DG ENER, DG CLIMA, ACER, CINEA DE - Germany, IT - Italy, relevant, the member states to strengthen the EU’s gas security of Special Report June 2024 Pietro Russo the EU and ENTSOG PL - Poland supply in the long term and to respond to the current gas crisis in the EU. To assess the design of targets/strategic ambitions for hydrogen DG GROW, DG CLIMA, DG MOVE, DE - Germany, ES - Spain, and progress in the EU in order to achieve EU’s industrial policy Special Report Hydrogen - industrial policy June 2024 Stef Blok DG ENER, DG REGIO, DG COMP, NL - The Netherlands, objectives regarding hydrogen by 2030. As far as MS are concerned, Task force (DG ECFIN) PL - Poland they will be auditee for work related to EU funding. Page 1 of 7  16 April 2024 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions DG REGIO, DG EMPL, Cohesion Fund (CF), European Regularity of Cohesion Regional Development Fund To present an overview of our audit findings on the regularity of EU Review spending during the 2014- June 2024 Helga Berger (ERDF), European Social Fund (ESF), spending in Cohesion policy over the 2014-2020 period. 2020 period Fund for European Aid to the Most Deprived (FEAD), Youth Employment Initiative To provide an early assessment of the extent to which the RRF design is appropriate and its implementation on track to facilitate ES - Spain, IT - Italy, Special Report RRF absorption Quarter 3, 2024 Ivana Maletić DG ECFIN, Recover the timely absorption of the funds destined to contribute effectively SK - Slovakia, RO - Romania to MSs addressing the economic and social consequences of COVID- 19. To assess the actions taken by the EMA and the ECDC related to DG SANTE, DG HERA, EMA and COVID-19, including the early preparations for the potential Special Report COVID & EU agencies Quarter 3, 2024 Pietro Russo ECDC outbreak of an unknown pandemic, and the relevant activities of the Commission. To assess whether the new 2023-2027 CAP Strategic Plans are ES - Spain, FR - France, Special Report CAP strategic plans Quarter 3, 2024 Nikolaos Milionis DG AGRI sufficiently developed to meet the EU climate and environmental IE - Ireland, PL - Poland objectives, thereby paving the way for a greener CAP. AT - Austria, CZ - Czech To assess whether the COM and MS have put in place robust Recovery and Resilience Facility, Annemie Republic, FR - France, management and control systems to avoid double-funding of Special Report Double funding Quarter 3, 2024 Cohesion policy funds (ERDF, CF, Turtelboom IT - Italy, MT - Malta, expenditure financed from the RRF and the cohesion policy ESF), Connecting Europe Facility PT - Portugal, SK - Slovakia programmes / the Connecting Europe Facility. To assess whether the Commission has set up an appropriate The new own resource based Lefteris RO - Romania, IT - Italy, framework for managing the new own resource based on non- Special Report on non-recycled plastic Quarter 3, 2024 Eurostat, DG BUDG, DG ENV Christoforou NL - The Netherlands recycled plastic packaging waste, including for collecting and packaging waste verifying Member States' contributions. DG CLIMA, DG AGRI, DG REGIO, DG To assess whether the EU and member states framework on Klaus-Heiner AT - Austria, EE - Estonia, Special Report Climate adaptation Quarter 3, 2024 ENV, DG RTD, EEA, EFRD, CF, EAGF, adaptation and funding on climate adaptation address the effects of Lehne FR - France, PL - Poland EAFRD, LIFE, Horizon 2020 climate change in the EU effectively. Page 2 of 7  16 April 2024 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions To assess whether the design and implementation of the measures EL - Greece, HR - Croatia, included in national recovery and resilience plans match member Special Report Green transition (in the RRF) Quarter 3, 2024 Joëlle Elvinger DG ECFIN, RECOVER, RRF PT - Portugal, SK - Slovakia states’ ambitions to deliver a green transition and their contribution to the relevant EU objectives. То provide a comprehensive insight into the design and Special Report Harmful tax competition Quarter 3, 2024 Ildikó Gáll-Pelcz DG TAXUD implementation of the framework employed for fighting harmful tax competition. Keit Pentus- AT - Austria, IT - Italy, To assess EU support for organic farming in terms of its contribution Special Report Organic farming Quarter 3, 2024 DG AGRI, EAFRD Rosimannus PL - Poland, RO - Romania to the EU’s climate and environmental objectives. To investigate if the framework for digital payments and the related Special Report Digital Payments Quarter 3, 2024 Ildikó Gáll-Pelcz DG FISMA, DG COMP actions of EU bodies contribute to security and efficiency of such payments. IT - Italy, FR - France, To assess whether the implementation of the digital investments DG RECOVER, DG ECFIN, DG RO - Romania, and reforms included in the NRRPs were made in accordance with Special Report Digital transformation Quarter 3, 2024 Ildikó Gáll-Pelcz CONNECT DK - Denmark, NRRPs and effectively contributed to the EU’s digital strategy and LU - Luxembourg the digital transformation. AT - Austria, BE - Belgium, To assess whether the EU system on recognition of professional Recognition of professional Special Report Quarter 3, 2024 Stef Blok DG GROW CZ - Czech Republic, qualifications for regulated professions effectively support the free qualifications within the EU LU - Luxembourg movement of workers. European Union Emergency Trust ET - Ethiopia, GM - To assess whether projects implemented through the EU Trust Fund Special Report EUTF for Africa Quarter 3, 2024 Hannu Takkula Fund for Africa, DG INTPA and DG Gambia, LY - Libya, MR - for Africa have achieved their intended results while respecting NEAR Mauritania, TN - Tunisia basic human rights. To assess the efficiency and effectiveness of EU support for health BI - Burundi, CD - Health systems in partner systems in developing countries, including the Commission's Special Report Quarter 3, 2024 Hannu Takkula DG INTPA Democratic Republic of countries financial and governance contribution to health‐related global the Congo, ZW - Zimbabwe initiatives. To provide the Statement of Assurance concerning the reliability of Annual reports concerning the Annual Report 10 October 2024 Jan Gregor General EU Budget the accounts and the legality and regularity of the underlying financial year 2023 transactions. Keit Pentus- DG SANTE, DG JUST, DG ENV, DG BE - Belgium, IT - Italy, To assess whether food labelling in the EU provides a basis for Special Report Food labelling Quarter 4, 2024 Rosimannus AGRI LT - Lithuania consumers to make informed decisions when purchasing their food. Page 3 of 7  16 April 2024 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions To provide the basis for the Court’s Statements of Assurance on the Specific Annual François-Roger Agencies 2023 Quarter 4, 2024 Agencies reliability of the agencies’ accounts and on the legality and Report Cazala regularity of the transactions underlying these accounts. DG REGIO, DG EMPL, DG HOME, Asylum Migration and Integration Fund (AMIF), European Regional To examine whether Member States have deployed EU CARE/FAST Cohesions Action for Refugees George Marius BG - Bulgaria, DE - Germany, Special Report Quarter 4, 2024 Development Fund (ERDF), cohesion policy funds effectively, efficiently and economically to in Europe (CARE) Hyzler IT - Italy, PL - Poland European Social Fund (ESF), Fund support refugees fleeing from Russia's invasion of Ukraine. for European Aid to the Most Deprived (FEAD) DE - Germany, FR - France, To assess how the COM adjusted EU state aid rules to ensure their George Marius DG REGIO, DG COMP, DG JRC, DG Special Report State aid in times of crisis Quarter 4, 2024 NL - The Netherlands, effective application following COVID-19 and the invasion of Hyzler ECFIN, DG GROW PL - Poland Ukraine, and to examine how Member States applied these rules. DG ENV, DG MARE, DG MOVE, DG To assess whether the Commission and member states have JRC, EEA, EFCA and EMSA, EMFF, designed a coherent framework and whether the policies they Special Report Seawater quality Quarter 4, 2024 Nikolaos Milionis DE - Germany, FR - France EMFAF, FEAMP, INTERREG, Horizon implement help tackle sea water pollution originating from vessels Europe, Horizon 2020 in EU waters. To examine the effectiveness of the initiatives that the EU – in its ES - Spain, MT - Malta, Special Report Digitalisation of healthcare Quarter 4, 2024 Joëlle Elvinger DG SANTE, DG CONNECT supporting role – and member states have put in place to facilitate PL - Poland the digitalisation of national healthcare systems. To examine and report on the following aspects of Volume I of the Review of Annual Jorg Kristijan Volume I of the Commission’s 2023 Commission’s 2022 AMPR: (i) the accuracy of quantified Review Management and Quarter 4, 2024 Petrovič AMPR report performance assertions and; ii) the consistency with ECA reports of Performance Report (AMPR) key performance related statements made by the Commission. To provide the basis for the Court’s Statements of Assurance on the Specific Annual Joint Undertakings 2023 Quarter 4, 2024 Ildikó Gáll-Pelcz Joint Undertakings reliability of the JUs’ accounts and on the legality and regularity of Report the transactions underlying these accounts. To assess the Commission’s and the member states’ actions under Klaus-Heiner EL - Greece, ES - Spain, Special Report Urban pollution Quarter 4, 2024 DG ENV, DG REGIO and EEA the EU framework to tackle air and noise pollution in the selected Lehne PL - Poland urban areas and to conclude upon their effectiveness. Page 4 of 7  16 April 2024 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions HR - Croatia, IT - Italy, To assess whether Member States' control systems for managing Jorg Kristijan Recovery and Resilience Facility Special Report MS RRF control systems Quarter 4, 2024 ES - Spain, FR – France, funds received from the Recovery and Resilience Facility (RFF) are Petrovič (RRF) CZ - Czech Republic well designed to protect the EU's financial interests. To provide a report pursuant to the Financial Regulation of the Specific Annual Katarína European Schools 2023 Quarter 4, 2024 European Schools European Schools on the Schools’ consolidated annual accounts for Report Kaszasová the 2023 financial year. To assess whether projects funded by the Asylum, Migration and Integration of migrants in the Asylum Migration and Integration Special Report Quarter 4, 2024 Viorel Ştefan Integration Fund were efficient and achieved effective integration EU Fund (AMIF) of third‐country nationals. To assess whether the EU civil service has an adequate framework EP (SG office), Council (ORG), COM Jorg Kristijan to efficiently manage human resources and face challenges such as Special Report EU civil service Quarter 4, 2024 (DG HR), Court of Justice (Budget Petrovič the persistence of a crisis environment, inflationary pressure or and finance, HR) possible enlargements. To take stock of ECA’s audit work performed on the Recovery and Resilience Facility (RRF) and to flag risks, challenges and Review RRF Review Quarter 1, 2025 Ivana Maletić DG RECOVER, DG ECFIN opportunities, which could contribute to the assessment of such an instrument and its future use. BE - Belgium, EL - Greece, To assess whether the implementation of reforms in a specific area Special Report RRF reforms 1 Quarter 1, 2025 Ivana Maletić DG EMPL, DG REFORM, DG ECFIN ES - Spain, PL - Poland included in the RRPs promote resilience and convergence. BE - Belgium, IТ - Italy, To assess whether the EU effectively ensures the protection of its François-Roger Special Report VAT fraud on imports Quarter 1, 2025 DG TAXUD, DG BUDG and OLAF IE - Ireland, FR - France, financial interests when traders use VAT‐related special import Cazala SI - Slovenia procedures. EL - Greece, To assess the effectiveness of the legislative framework and actions Special Report Geo-blocking Quarter 1, 2025 Ildikó Gáll-Pelcz DG CNECT, DG GROW, DG JUST LU - Luxembourg, taken by the Commission and Member States in removing barriers RO - Romania, EE - Estonia to cross‐border e‐commerce and protecting consumer rights. To assess whether the Action Plan on Military Mobility, as a Special Report Military mobility Quarter 1, 2025 Marek Opioła DG MOVE, DG DEFIS, CINEA agency prerequisite for EU “Strategic autonomy”, is on track to facilitate rapid and seamless military movements within and beyond the EU. Page 5 of 7  16 April 2024 Type of Name of the report/ Publication Reporting Audited funds / areas / Countries covered Objective of the audit task Product audit task date ECA Member institutions Horizon 2020, ERDF, ESF, EFSI, Horizon Europe, Digital Europe IT - Italy, DE - Germany, NL - The Netherlands, To assess whether the Commission and Member States were Annemie Programme, Important Projects of Special Report Microchip Industry Quarter 1, 2025 BE - Belgium effective in supporting a globally competitive microchip industry in Turtelboom Common European Interest (IPCEI) the EU. state aid, IPCEI FOAK ad-hoc, ad- hoc state aid, Chips Fund, Invest EU To examine whether EU actions were effective in ensuring the sustainability of the pensions systems by supporting private Special Report Private pensions Quarter 1, 2025 Mihails Kozlovs DG FISMA, EIOPA pensions, encompassing occupational pensions (pillar II) and personal pensions (pillar III). To assess the European Commission’s oversight of the application Lefteris of EU law by Member States, in particular how the infringement Special Report Infringement procedures Quarter 1, 2025 DG BUDG, SG, Legal Service Christoforou procedures contribute to promoting and enforcing compliance with EU law. To assess the overall performance of the EFSI in mobilising European Fund for Strategic Lefteris EFSI additional investment and private capital to address market failures Special Report Quarter 1, 2025 Investments (EFSI) Christoforou European Commission, EIB group and suboptimal investment situations and thereby boost economic growth. To outline the state of play and the main trends of the EU electricity Modernising EU electricity Keit Pentus- Review Quarter 1, 2025 DG ENER DE - Germany, IT - Italy grids and related policies, as well as opportunities and challenges in grids Rosimannus the context of the clean energy transition. DG ECFIN, SG RECOVER, DG GROW, AT - Austria, BG - Bulgaria, To assess whether the implementation of reforms in a specific area Special Report RRF reforms 2 Quarter 1, 2025 Ivana Maletić DG REFORM CY - Cyprus, ES - Spain included in the RRPs promote resilience and convergence. For any further information, please contact [email protected]. Page 6 of 7  16 April 2024 Audit Reports and Opinions The ECA publishes the results of its audit work in a variety of reports – annual reports, specific annual reports and special reports – depending on the type of audit. Other published products include opinions and review-based publications. Annual reports contain the results of financial and compliance audit work on the European Union budget and European Development Funds. They comprise the annual statements of assurance, and also cover budgetary management and performance aspects. Specific annual reports present the results of the annual financial audits of EU’s agencies, decentralised bodies and joint undertakings. Special reports present the results of selected performance and compliance audits of specific spending or policy areas, or budgetary or management issues. Reviews are based on our accumulated knowledge and experience. They cover different EU-related policy and management topics, and their objectives vary. They may provide scene-setting description and analysis based on our published audits, often from a crosscutting perspective. We also use them to present our analysis of areas or issues we have not yet audited, or to establish facts on specific topics or problems. Opinions provide our views on new or updated laws with a significant impact on EU financial management. All reports, opinions and reviews are published on the ECA’s website in the official EU languages. Page 7 of 7