Changes from plenary report to adopted text

(v) continue to undertake Member States’ system audits in order to check their adequacy, as well as to obtain reasonable assurance on the compliance with Union and national rules, particularly public procurement, and work closely with the Court to find ways to remove its concerns about the assurance gap;

(vi) look not just into the adequacy of the set-up, but also into the actual functioning of the Member States’ audit and control systems for future performance-based instruments;

(vii) help Member States to implement the RRF projects in the foreseen timeline and to change the methodology of categorisation of cross-border projects so only a real geographical cross-border component is considered;

(viii) further support Member States to increase their administrative capacity to handle the simultaneous implementation of funds and help them reduce unnecessary administrative burdens, particularly for SMEs, simplify tenders and provide for more targeted information;

(ix) pay special attention and maintain an ongoing dialogue with the Member States so that reforms and investments meet the climate targets of the RRF Regulation and fully respect the “do no significant harm” principle;

(x) address reported delays at an early stage by providing, inter alia, technical assistance to Member States;

(xi) keep working with the Court in order to bring the interpretation of M&Ts as close together as possible;

(xii) improve the transparency and presentation of the RRF Scoreboard by eliminating any possibility of misinterpretation of figures and to measure the contribution to resilience more accurately as part of the RRF’s ex-post evaluation;

(xiii) consistently and accurately apply the provisions related to the “final recipients” of the RRF Regulation and to communicate with Member States on the correct application of the definition of “final recipients”;

(xiv) grant the Court, OLAF and EPPO access to the RRF related data, including to FENIX, within the exercise of their respective competences;

(xv) communicate actively with Member States on EPPO’s competence for criminal cases related to RRF funds since corruption or fraud using RRF funds constitutes a crime against the financial interests of the European Union;

(xvi) to communicate more actively with Member States regarding fraud prevention and to encourage them to align the reporting on fraud in a digital standardised way and to make use of the Irregularity Management System;

(xvii) report to OLAF at an aggregated level on the cases of suspected fraud, corruption, and conflict of interests detected in its own audits and by the Member States as reported in the management declarations, and to evaluate the information received to offer guidance to Member States if necessary;

(xix) encourage Member States to put more emphasis on the involvement of local and regional authorities needs by requesting Member States to work more actively in a co-governance approach;

(xx) keep the goal of resilience and recovery in mind, in particular with regard to sectors that are critical in case of crisis, such as the health and the good sectors;

(xxi) use the recommendations of the Court from its work on the RRF and the experience gained in the implementation for the design and implementation of future Union performance-based instruments when relevant;

(xxii) ensure a comparable and proportionate level of precision in the assessment of milestones and targets and keep ensuring equal treatment to Member States when evaluating the satisfactory fulfilment of M&Ts;