Brussels, 23 August 2024
This study presents an overview of the current anti-fraud architecture of the European Union, describing the composition, roles and responsibilities of the organisations involved, as well as their governance structures and forms of cooperation and coordination. On this basis, the study identifies potential risks and challenges related to the design and functioning of the architecture which can suggest further actions to improve its effectiveness and efficiency. It places a particular focus on the existing and possible future role of the European Parliament in this context.
Executive Summary
The purpose of this study is to provide the European Parliament’s Committee on Budgetary Control (CONT Committee) with an overview of the structure and functioning of the architecture of components set up to tackle fraud against the EU’s financial interests – referred to as the EU’s anti-fraud architecture (AFA). Specifically, the study aims to:
- Provide a comprehensive overview and analysis of the structure of the EU AFA;
- Analyse the functioning of the EU AFA and the components involved;
- Formulate conclusions and recommendations on the overall functioning of the EU AFA.
The study comprises two distinct parts. The first part provides a descriptive overview of the EU AFA as it currently operates, covering its structure, the relevant legal frameworks, mandates, roles and responsibilities of the different components, and the nature of cooperation and coordination. It also analyses the role of the European Parliament and provides an overview of the CONT Committee’s work on anti-fraud issues, including the discharge procedures.
The second part presents a critical analysis of the EU AFA’s functioning, highlighting key challenges and shortcomings. This analysis places a specific focus on governance, oversight and cooperationrelated challenges. On this basis, the study draws conclusions and provides recommendations on key areas to improve the functioning of the EU AFA, focusing in particular on the role of the CONT Committee.
The findings presented in this study draw on evidence gathered from multiple sources:
(i) desk-based research;
(ii) targeted interviews to capture primary data from the components that are part of the EU AFA;
(iii) an online survey targeting Member State Anti-Fraud Coordination Services (AFCOS); and
(iv) a validation workshop conducted with representatives of the European Commission – DirectorateGeneral for Justice and Consumers (JUST), Secretariat-General (SECGEN) and Directorate-General for Budget (BUDG) – the Council of the EU, the European Parliament (CONT Committee), the )European Public Prosecutor’s Office (EPPO, the European Union’s Anti-Fraud Office (OLAF), Europol and Eurojust. Finally, fiches summarising key information on each EU AFA component were developed and are provided as Annex to this study.
Source – EP Think tank: Study (PDF) – EU anti-fraud architecture – the role of EU-level players, how they cooperate and the challenges they face – 23-08-2024