# IMMC.SWD_2019_0170_FIN.ENG.xhtml.1_EN_autre_document_travail_service_part1_v5.docx

european flagEUROPEAN COMMISSION

Brussels, 29.4.2019

SWD(2019) 170 final

COMMISSION STAFF WORKING DOCUMENT

Action Plan

Accompanying the document

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE, THE COMMITTEE OF THE REGIONS AND THE COURT OF AUDITORS

Commission Anti-Fraud Strategy: enhanced action to protect the EU budget

{COM(2019) 196 final} - {SWD(2019) 171 final}

COMMISSION STAFF WORKING DOCUMENT

Action Plan

Accompanying the document

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE, THE COMMITTEE OF THE REGIONS AND THE COURT OF AUDITORS

Commission Anti-Fraud Strategy: enhanced action to protect the EU budget

Table of Contents

Key Abbreviations
     2

Introduction
     4

A.
     Prevention and Detection
     6

A.I. Cross-cutting issues
     6

A.I.1: Priority measures: data collection and analysis
     6

A.I.2: Priority measures: coordination and cooperation

among Commission services and executive agencies
     8

A.I.3. Professional ethics
     10

A.I.4. Training, awareness-raising and technical assistance
     11

A.I.5. Transparency

A.I.6: Fraud-proofing of the legal framework for the implementation of the budget

A.I.7. Miscellaneous

A.II.
     Expenditure

A.II.1. Direct management

A.II.2. Indirect management
     17

A.II.3. Shared management
     18

A.III.
     Revenue
     19

A.III.1. Revenue – traditional own resources (TOR)
     19

A.III.2. Revenue – value added tax (VAT)
     20

B.
     Investigation

B.I. European Public Prosecutor’s Office (EPPO) and PIF Directive

B.II. European Anti-Fraud Office (OLAF)

C. Corrective Measures and Sanctions; Follow-up of OLAF Recommendations
     23

D. Reporting on the Implementation of the CAFS
     24

Key Abbreviations

| Abbreviation | Meaning |
| --- | --- |
| AAR | Annual Activity Report |
| ABAC | Accrual Based Accounting |
| AGRI | Directorate-General Agriculture and Rural Development |
| AOD | Authorising Officer by Delegation |
| BUDG | Directorate-General for Budget |
| CAFS | Commission Anti-Fraud Strategy |
| CFSP | Common Foreign and Security Policy |
| CMB | Corporate Management Board |
| CRMS | Customs Risk Management System |
| DEVCO | Directorate-General International Cooperation and Development |
| DIGIT | Directorate-General Informatics |
| ECFIN | Directorate-General Economic and Financial Affairs |
| ECHO | Directorate-General Humanitarian Aid and Civil Protection |
| EDES | Early Detection and Exclusion System |
| EEAS | European External Action Service |
| EIB | European Investment Bank |
| EMPL | Directorate-General Employment, Social Affairs and Inclusion |
| EPPO | European Public Prosecutor’s Office |
| Europol | EU Agency for Law Enforcement Cooperation |
| FPDNet | Fraud Prevention and Detection Network |
| FPI | Service for Foreign Policy Instruments |
| FR | Financial Regulation |
| GROW | Directorate-General Internal Market, Industry, Entrepreneurship and SMEs |
| HOME | Directorate-General Migration and Home Affairs |
| HR | Directorate-General Human Resources and Security |
| IAS | Internal Audit Service |
| IMS | Irregularity Management System |
| ISO | International Organization for Standardization |
| IT | Information Technology |
| JRC | Joint Research Centre |
| MARE | Directorate-General Maritime Affairs and Fisheries |
| MFF | Multiannual Financial Framework |
| NEAR | Directorate-General Neighbourhood and Enlargement Negotiations |
| OIB | Office for Infrastructures and Logistics in Brussels |
| OIL | Office for Infrastructures and Logistics in Luxembourg |
| OLAF | European Anti-Fraud Office |
| OP | Publications Office |
| PIF
  1 | Protection of the EU’s financial interests |
| PIF Directive | Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law |
| REGIO | Directorate-General Regional and Urban Policy |
| SG | Secretariat-General |
| SJ | Legal Service |
| SRSS | Structural Reform Support Service |
| TAXUD | Directorate-General for Taxation and Customs Union |
| TED | Tenders Electronic Daily |
| TOR | Traditional own resources |
| TRADE | Directorate-General Trade |
| VAT | Value added tax |

Abbreviation

Meaning

AAR

Annual Activity Report

ABAC

Accrual Based Accounting

AGRI

Directorate-General Agriculture and Rural Development

AOD

Authorising Officer by Delegation

BUDG

Directorate-General for Budget

CAFS

Commission Anti-Fraud Strategy

CFSP

Common Foreign and Security Policy

CMB

Corporate Management Board

CRMS

Customs Risk Management System

DEVCO

Directorate-General International Cooperation and Development

DIGIT

Directorate-General Informatics

ECFIN

Directorate-General Economic and Financial Affairs

ECHO

Directorate-General Humanitarian Aid and Civil Protection

EDES

Early Detection and Exclusion System

EEAS

European External Action Service

EIB

European Investment Bank

EMPL

Directorate-General Employment, Social Affairs and Inclusion

EPPO

European Public Prosecutor’s Office

Europol

EU Agency for Law Enforcement Cooperation

FPDNet

Fraud Prevention and Detection Network

FPI

Service for Foreign Policy Instruments

FR

Financial Regulation

GROW

Directorate-General Internal Market, Industry, Entrepreneurship and SMEs

HOME

Directorate-General Migration and Home Affairs

HR

Directorate-General Human Resources and Security

IAS

Internal Audit Service

IMS

Irregularity Management System

ISO

International Organization for Standardization

IT

Information Technology

JRC

Joint Research Centre

MARE

Directorate-General Maritime Affairs and Fisheries

MFF

Multiannual Financial Framework

NEAR

Directorate-General Neighbourhood and Enlargement Negotiations

OIB

Office for Infrastructures and Logistics in Brussels

OIL

Office for Infrastructures and Logistics in Luxembourg

OLAF

European Anti-Fraud Office

OP

Publications Office

PIF
  1

Protection of the EU’s financial interests

PIF Directive

Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law

REGIO

Directorate-General Regional and Urban Policy

SG

Secretariat-General

SJ

Legal Service

SRSS

Structural Reform Support Service

TAXUD

Directorate-General for Taxation and Customs Union

TED

Tenders Electronic Daily

TOR

Traditional own resources

TRADE

Directorate-General Trade

VAT

Value added tax

Introduction

On 24 June 2011, the Commission adopted its current anti-fraud strategy. This comprised: (i) a Communication from the Commission to the other EU institutions
  2
  , describing strategic objectives and key operational steps to attain them; and (ii) a more detailed Commission-internal Action Plan
  3
  .

In preparation of the Multiannual Financial Framework (MFF) 2021 – 2027, the Commission has reviewed its anti-fraud strategy to take account of the developments in the (anti-)fraud landscape and in the design of EU policies. This review is reflected in its Communication ‘Commission Anti-Fraud Strategy: enhanced action to protect the EU budget’
  4
  , which this staff working document accompanies. For the strategy update, the Commission services have carried out a fraud risk assessment, involving also the executive agencies. The results are presented in another staff working document accompanying the Communication
  5
  .

The two main vulnerabilities identified in the Fraud Risk Assessment are: (i) an underdeveloped central analytical capacity; and (ii) gaps in the corporate supervision of fraud risk management at department level. The priority objectives (Objectives 1 and 2)
  6
  of the review are therefore to equip the Commission with stronger analytical capabilities and more centralised oversight mechanisms for anti-fraud action by individual Commission departments. The other key objectives (Objectives 3 – 7)
  7
  , based on the guiding principles and standards of the 2019 Commission Anti-Fraud Strategy (‘the 2019 CAFS’)
  8
  and on the Fraud Risk Assessment, are to maintain the highest standards of professional ethics and competence, to optimise the legal framework for and transparency of EU funding, and to improve the fight against revenue fraud.

The measures listed in the tables below aim to meet one or more of these objectives. The measures are grouped according to stages of the anti-fraud cycle (prevention, detection, investigation and correction/sanctioning of fraud). They are divided into two further groups: those that relate to revenue and those that relate to expenditure and, within expenditure, to different management modes. Some action points (e.g. No 49, 50, 52, 55) refer to ongoing projects or measures so as to provide a more complete picture of the Commission's activities in a specific area.

The Action Plan is designed to implement the Communication on the 2019 CAFS. With its recurring (‘continuous’) actions, it will run until the next update of the CAFS, planned for around the mid-point of the coming MFF; in the meantime, the Action Plan will be reviewed and amended as appropriate. The Action Plan’s implementation will be monitored mainly by OLAF, the Fraud Prevention and Detection Network (Directors’ level) and by the Corporate Management Board. Commission services and executive agencies will in due course integrate their action points into their (local) anti-fraud strategies and, as soon as possible, into their planning and programming cycles by including relevant activities in their management plans and reporting on their implementation in their annual activity reports. The latter will be done using suitable output and, where appropriate, result indicators.

For the priority objectives, preliminary corporate-level result indicators should be developed by 2020. These result indicators should be refined and complemented throughout the 2019 CAFS’ implementation, in line with actual experiences and the results of further analysis. Similarly, result indicators for Objectives 3 – 7 should be defined after due analysis. To measure ethical awareness or anti-fraud know-how as result indicators for Objectives 3 and 4, for example, a sound methodology will need to be developed and a Commission-wide baseline established, in close cooperation with the Commission's internal control and ethics functions.

It should be noted that in the below tables the term ‘services’ means the Commission’s departments and administrative offices and the executive agencies. The term ‘(other) EU bodies’ includes regulatory/decentralised agencies, joint undertakings/joint technology initiatives and similar organisations.

| A.
     Prevention and Detection


  A.I. Cross-cutting issues


  A.I.1: Priority measures: data collection and analysis |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 1 | Data collection and analysis | Provide strategic analyses that can feed into fraud risk assessments and fraud prevention activities of the Commission services and the Member States. Data sources for these analyses would include:


  oclosed OLAF investigations;


  ocases reported by the Member States through the Irregularities Management System (IMS). | OLAF



  Support: JRC | 2020 and then continuous |
| 2 | Data collection and analysis | Promote the analytical use of IMS data (also by the Member States) to improve methods and deployment of resources in the field of fraud prevention, detection, investigation and correction.


  This action should be supported by a built-in analytical tool to be developed by OLAF. | OLAF



  Support: REGIO, AGRI, EMPL, MARE, HOME, JRC | 2020 and then continuous





  2021 |
| 3 | Data collection and analysis | Closely monitor Member States’ reporting of irregularities by carrying out respective checks and/or external evaluation, with a view to improving and harmonising the quality and completeness of the data reported in the IMS. | OLAF (coordination), REGIO, EMPL, MARE, AGRI, HOME | 2021 and then continuous |
| 4 | Data collection and analysis | Exploring possibilities to strengthen IT-based fraud prevention and detection (as regards risk scoring and controls for double-funding, (self-) plagiarism, etc.) by:


  oestablishing and disseminating a Commission-wide inventory of existing IT tools;


  oexamining ways to enhance the interoperability of these tools, where possible across management modes, share them among interested services and/or enrich them with data coming from several sources;


  oanalysing needs and potential for new developments, working towards the most cost-effective balance between corporate and local tools.




  Review and improve the ARACHNE risk scoring tool. Continue to promote its use among Member State authorities, supported by an external legal opinion as necessary.






  Explore possibilities for an extended use of ARACHNE and other risk scoring tools in all management modes. | Coordination:


  OLAF / JRC



  Support:


  BUDG, DIGIT, SJ, Spending Services
  9















  EMPL


  Support: REGIO,


  AGRI,


  OLAF, JRC,


  SJ




  Coordination:


  OLAF/EMPL


  Support:


  JRC; RTD, DIGIT, BUDG, SJ, Spending Services | 2020 and then continuous |
| 5 | Data collection and analysis | Examine possible scope, tools and working methods for the exchange of audit results among services and for exploiting audit results for analysis and early detection of risks.






  Explore an extended use of specific applications of audit tools (MAPAR) on audit procedures and developing analysis of findings. | OLAF


  Support:
  RTD, DIGIT, BUDG, Spending services



  REGIO


  Support:


  RTD, DIGIT, OLAF, BUDG, Spending Services | 2020-2021 |
| 6 | Data collection and analysis | Encourage cooperation with academia and practitioners by organising/contracting/co-financing conferences and studies on selected topics. | OLAF | 2020 and then


  continuous |
| 7 | Data collection and analysis | Map and review channels for exchanging fraud-related information between services, other EU bodies, Member States (including exchanges with Eurofisc), non-EU countries and international organisations. | OLAF



  Support: BUDG, SJ, JRC, Spending services | 2020 and then continuous |
| 8 | Data collection and analysis | Develop country profiles to better analyse and assess Member States’ anti-fraud action. | OLAF | 2020 and then continuous |

A.
     Prevention and Detection

A.I. Cross-cutting issues

A.I.1: Priority measures: data collection and analysis

Number

Objective

Action

Lead service

Due date

1

Data collection and analysis

Provide strategic analyses that can feed into fraud risk assessments and fraud prevention activities of the Commission services and the Member States. Data sources for these analyses would include:

oclosed OLAF investigations;

ocases reported by the Member States through the Irregularities Management System (IMS).

OLAF

Support: JRC

2020 and then continuous

2

Data collection and analysis

Promote the analytical use of IMS data (also by the Member States) to improve methods and deployment of resources in the field of fraud prevention, detection, investigation and correction.

This action should be supported by a built-in analytical tool to be developed by OLAF.

OLAF

Support: REGIO, AGRI, EMPL, MARE, HOME, JRC

2020 and then continuous

2021

3

Data collection and analysis

Closely monitor Member States’ reporting of irregularities by carrying out respective checks and/or external evaluation, with a view to improving and harmonising the quality and completeness of the data reported in the IMS.

OLAF (coordination), REGIO, EMPL, MARE, AGRI, HOME

2021 and then continuous

4

Data collection and analysis

Exploring possibilities to strengthen IT-based fraud prevention and detection (as regards risk scoring and controls for double-funding, (self-) plagiarism, etc.) by:

oestablishing and disseminating a Commission-wide inventory of existing IT tools;

oexamining ways to enhance the interoperability of these tools, where possible across management modes, share them among interested services and/or enrich them with data coming from several sources;

oanalysing needs and potential for new developments, working towards the most cost-effective balance between corporate and local tools.

Review and improve the ARACHNE risk scoring tool. Continue to promote its use among Member State authorities, supported by an external legal opinion as necessary.

Explore possibilities for an extended use of ARACHNE and other risk scoring tools in all management modes.

Coordination:

OLAF / JRC

Support:

BUDG, DIGIT, SJ, Spending Services
  9

EMPL

Support: REGIO,

AGRI,

OLAF, JRC,

SJ

Coordination:

OLAF/EMPL

Support:

JRC; RTD, DIGIT, BUDG, SJ, Spending Services

2020 and then continuous

5

Data collection and analysis

Examine possible scope, tools and working methods for the exchange of audit results among services and for exploiting audit results for analysis and early detection of risks.

Explore an extended use of specific applications of audit tools (MAPAR) on audit procedures and developing analysis of findings.

OLAF

Support:
  RTD, DIGIT, BUDG, Spending services

REGIO

Support:

RTD, DIGIT, OLAF, BUDG, Spending Services

2020-2021

6

Data collection and analysis

Encourage cooperation with academia and practitioners by organising/contracting/co-financing conferences and studies on selected topics.

OLAF

2020 and then

continuous

7

Data collection and analysis

Map and review channels for exchanging fraud-related information between services, other EU bodies, Member States (including exchanges with Eurofisc), non-EU countries and international organisations.

OLAF

Support: BUDG, SJ, JRC, Spending services

2020 and then continuous

8

Data collection and analysis

Develop country profiles to better analyse and assess Member States’ anti-fraud action.

OLAF

2020 and then continuous

A.I.2: Priority measures:

| A.I.2: Priority measures:


  coordination and cooperation among Commission services and executive agencies |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 9 | Coordination, Cooperation and processes | Have the Corporate Management Board strategically monitor and review the Commission’s anti-fraud policies at least once a year. This monitoring exercise will include:


  othe follow-up to OLAF’s recommendations on services’ anti-fraud strategies;


  othe overall progress in the 2019 CAFS Action Plan; and


  othe systemic follow-up to OLAF’s investigation-based recommendations.



  Preparatory work undertaken mainly by OLAF, the FPDNet and by the central services at working level, in line with the Administrative Arrangements between the Commission and OLAF. See also Action 10. | SG


  Support: OLAF, BUDG, HR, SJ | 2019 and then continuous |
| 10 | Coordination, cooperation and processes | Intensify the work of the Commission Fraud Prevention and Detection Network by:


  oorganising an annual Directors’ level meeting to review Commission anti-fraud policies;


  osetting up subgroups of services with similar profiles, based on needs to be analysed and including existing anti-fraud networks composed of ‘families’ of services. OLAF and BUDG should participate in all sub-groups and the External Aid subgroup should be open to the EEAS;


  ochoosing agenda items that relate to colleagues’ daily work experiences for ‘hands-on’ collaboration, including a peer review of fraud risks, red flags and control systems where appropriate; and


  ocollaborating more effectively with the Commission’s Network of Internal Control Coordinators. | OLAF


  Support:


  BUDG | 2019 and then continuous |
| 11 | Coordination, cooperation and processes | Further improve service-level anti-fraud strategies and their implementation in the following ways:


  oContinue to update anti-fraud strategies, taking into account the 2019 CAFS and following a peer review in the relevant FPDNet subgroup at least every three years;


  oOLAF should update its methodological guidance for anti-fraud strategies when necessary;


  oDraft anti-fraud strategies and updates should be subject to mandatory review by OLAF;


  oWithout prejudice to AODs’ responsibilities, the implementation of services’ anti-fraud strategies should be closely monitored by OLAF, from the planning to the reporting stage;


  oBased on drafts and concepts developed by the services concerned, OLAF should issue recommendations on the design and implementation of anti-fraud strategies as appropriate. AODs who decide not to follow a recommendation must justify their position to OLAF in writing. Any issues that cannot be resolved bilaterally between OLAF and the service concerned may be discussed, without prejudice to the AODs’ ultimate responsibility, in the relevant subgroup of the FPDNet and/or in other suitable contexts, such as peer review meetings on critical risks or annual activity reports. They may also be brought to the attention of the CMB. | All services



  Coordination: OLAF



  Support:


  SG, BUDG | 2019 and then continuous |

coordination and cooperation among Commission services and executive agencies

Number

Objective

Action

Lead service

Due date

9

Coordination, Cooperation and processes

Have the Corporate Management Board strategically monitor and review the Commission’s anti-fraud policies at least once a year. This monitoring exercise will include:

othe follow-up to OLAF’s recommendations on services’ anti-fraud strategies;

othe overall progress in the 2019 CAFS Action Plan; and

othe systemic follow-up to OLAF’s investigation-based recommendations.

Preparatory work undertaken mainly by OLAF, the FPDNet and by the central services at working level, in line with the Administrative Arrangements between the Commission and OLAF. See also Action 10.

SG

Support: OLAF, BUDG, HR, SJ

2019 and then continuous

10

Coordination, cooperation and processes

Intensify the work of the Commission Fraud Prevention and Detection Network by:

oorganising an annual Directors’ level meeting to review Commission anti-fraud policies;

osetting up subgroups of services with similar profiles, based on needs to be analysed and including existing anti-fraud networks composed of ‘families’ of services. OLAF and BUDG should participate in all sub-groups and the External Aid subgroup should be open to the EEAS;

ochoosing agenda items that relate to colleagues’ daily work experiences for ‘hands-on’ collaboration, including a peer review of fraud risks, red flags and control systems where appropriate; and

ocollaborating more effectively with the Commission’s Network of Internal Control Coordinators.

OLAF

Support:

BUDG

2019 and then continuous

11

Coordination, cooperation and processes

Further improve service-level anti-fraud strategies and their implementation in the following ways:

oContinue to update anti-fraud strategies, taking into account the 2019 CAFS and following a peer review in the relevant FPDNet subgroup at least every three years;

oOLAF should update its methodological guidance for anti-fraud strategies when necessary;

oDraft anti-fraud strategies and updates should be subject to mandatory review by OLAF;

oWithout prejudice to AODs’ responsibilities, the implementation of services’ anti-fraud strategies should be closely monitored by OLAF, from the planning to the reporting stage;

oBased on drafts and concepts developed by the services concerned, OLAF should issue recommendations on the design and implementation of anti-fraud strategies as appropriate. AODs who decide not to follow a recommendation must justify their position to OLAF in writing. Any issues that cannot be resolved bilaterally between OLAF and the service concerned may be discussed, without prejudice to the AODs’ ultimate responsibility, in the relevant subgroup of the FPDNet and/or in other suitable contexts, such as peer review meetings on critical risks or annual activity reports. They may also be brought to the attention of the CMB.

All services

Coordination: OLAF

Support:

SG, BUDG

2019 and then continuous

| A.I.3. Professional ethics |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 12 | Integrity and compliance | Continue, and reinforce where appropriate, internal communication and training on questions of professional ethics with special emphasis on conflict of interest, relations with lobbyists, duty of discretion and whistleblowing. The aim is to create a common understanding of the relevant concepts and to encourage ethical practices in the workplace, taking into account that fraud prevention and detection is only one aspect of ethics and integrity. | HR



  Support:


  SG, OLAF | Continuous |
| 13 | Integrity and compliance | Evaluate the use of declarations of interest / absence of conflict of interest in the Commission and in executive agencies. | HR | 2020 |
| 14 | Integrity and compliance | Evaluate the Commission’s policy on whistleblowing in the context of the report required by Article 113 of the Staff Regulations. | HR | 2020 |
| 15 | Integrity and Compliance | Promote the highest ethical standards among other EU bodies through:


  omembership in management boards;


  opresentation of the Commission’s best practices in inter-agency networks;


  osupport for ethics training;


  oadvocating inter-agency task forces on particular issues as necessary. | Partner DGs of other EU bodies



  Support:


  SG, HR, OLAF | Continuous |

A.I.3. Professional ethics

Number

Objective

Action

Lead service

Due date

12

Integrity and compliance

Continue, and reinforce where appropriate, internal communication and training on questions of professional ethics with special emphasis on conflict of interest, relations with lobbyists, duty of discretion and whistleblowing. The aim is to create a common understanding of the relevant concepts and to encourage ethical practices in the workplace, taking into account that fraud prevention and detection is only one aspect of ethics and integrity.

HR

Support:

SG, OLAF

Continuous

13

Integrity and compliance

Evaluate the use of declarations of interest / absence of conflict of interest in the Commission and in executive agencies.

HR

2020

14

Integrity and compliance

Evaluate the Commission’s policy on whistleblowing in the context of the report required by Article 113 of the Staff Regulations.

HR

2020

15

Integrity and Compliance

Promote the highest ethical standards among other EU bodies through:

omembership in management boards;

opresentation of the Commission’s best practices in inter-agency networks;

osupport for ethics training;

oadvocating inter-agency task forces on particular issues as necessary.

Partner DGs of other EU bodies

Support:

SG, HR, OLAF

Continuous

| A.I.4. Training, awareness-raising and technical assistance |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 16 | Know-how and equipment | Maintain and refine a corporate anti-fraud training cycle, including regular refresher courses and elearning modules, which should be mandatory for relevant groups of staff such as financial officers. | OLAF



  Support:


  BUDG, HR | 2020 and then continuous |
| 17 | Know-how and equipment | Ensure specialised anti-fraud training, according to needs identified, for target groups such as:


  oproject managers;


  oauditors;


  oHeads of, and administrative staff in, Representations and Delegations; and


  oHeads of Civilian CFSP Missions and EU Special Representatives and the staff of their offices. | OLAF | 2020 and then continuous |
| 18 | Know-how and equipment | Support other Commission services and executive agencies, decentralised agencies, other EU institutions and bodies and Member States in their anti-fraud training activities. | OLAF | Continuous |
| 19 | Know-how and equipment | Provide technical assistance to Member States through various spending programmes (including the EU Anti-Fraud Programme). | OLAF


  TAXUD


  SRSS


  REGIO | Continuous |
| 20 | Know-how and equipment | Analyse fraud patterns and fraud risks using case compendiums of OLAF investigations according to needs identified. | OLAF | 2021 and then continuous |

A.I.4. Training, awareness-raising and technical assistance

Number

Objective

Action

Lead service

Due date

16

Know-how and equipment

Maintain and refine a corporate anti-fraud training cycle, including regular refresher courses and elearning modules, which should be mandatory for relevant groups of staff such as financial officers.

OLAF

Support:

BUDG, HR

2020 and then continuous

17

Know-how and equipment

Ensure specialised anti-fraud training, according to needs identified, for target groups such as:

oproject managers;

oauditors;

oHeads of, and administrative staff in, Representations and Delegations; and

oHeads of Civilian CFSP Missions and EU Special Representatives and the staff of their offices.

OLAF

2020 and then continuous

18

Know-how and equipment

Support other Commission services and executive agencies, decentralised agencies, other EU institutions and bodies and Member States in their anti-fraud training activities.

OLAF

Continuous

19

Know-how and equipment

Provide technical assistance to Member States through various spending programmes (including the EU Anti-Fraud Programme).

OLAF

TAXUD

SRSS

REGIO

Continuous

20

Know-how and equipment

Analyse fraud patterns and fraud risks using case compendiums of OLAF investigations according to needs identified.

OLAF

2021 and then continuous

| A.I.5. Transparency |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 21 | Transparency | Refine the TED database to improve data quality.


  Closely monitor Member States’ input to the TED database. Consider the possibility of audits or external evaluation. | OP



  Support: GROW | 2020 and then continuous |
| 22 | Transparency | Explore the possibility of using existing IT tools (Financial Transparency System, Single Electronic Data Interchange Area, etc.) to improve information on procurement contracts and grant agreements concluded by the services, having due regard to the requirements mentioned in Article 38(2) FR. | BUDG, JRC, RTD



  Support: GROW, DIGIT, OP, SJ | 2020 - 2021 |

A.I.5. Transparency

Number

Objective

Action

Lead service

Due date

21

Transparency

Refine the TED database to improve data quality.

Closely monitor Member States’ input to the TED database. Consider the possibility of audits or external evaluation.

OP

Support: GROW

2020 and then continuous

22

Transparency

Explore the possibility of using existing IT tools (Financial Transparency System, Single Electronic Data Interchange Area, etc.) to improve information on procurement contracts and grant agreements concluded by the services, having due regard to the requirements mentioned in Article 38(2) FR.

BUDG, JRC, RTD

Support: GROW, DIGIT, OP, SJ

2020 - 2021

| A.I.6: Fraud-proofing of the legal framework for the implementation of the budget |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 23 | Legal framework | When drafting legal instruments for the MFF after 2020, involve OLAF at the early stages to ensure adequate provisions on preventing, detecting and prosecuting fraud.


  This includes legislative proposals, delegated and implementing regulations. It also includes the following types of documents, if such documents are of systemic importance for a policy area: implementing decisions, model contracts and agreements, delegation agreements, guarantee agreements, calls for tenders/proposals/expressions of interest, and policy guidelines.


  Permanent guidance of that type, e.g. DEVCO’s Practical Guide, should be regularly reviewed as necessary, involving OLAF.


  Specify appropriate record-keeping requirements in the context of financing not linked to costs and simplified cost options, with a view to attaining the intended simplification effect while minimising any negative impact simplification measures may have on the possibility to detect and deal with fraud and other irregularities. | Spending services
  10




  Support:


  OLAF / BUDG | Continuous |
| 24 | Legal framework



  Transparency | Where relevant, include fraud risks in impact assessments and evaluations of legal acts and Commission policies required under the Commission’s Better Regulation framework. | All services


  Coordination:


  SG


  Support: OLAF | Continuous |
| 25 | Legal framework | Funding instruments must give the EPPO and OLAF – within the limits of their respective competences and in line with the law applicable to these bodies – authority to investigate suspected fraud in any EU-financed programmes/projects, obliging persons or entities receiving Union funds to provide access to their premises and staff and all relevant documents, information, etc., on request.


  Recipients must be bound to oblige, in any contracts they conclude with third parties for the implementation of the project or funding scheme, those third parties to provide for such access rights, permitting the EPPO and OLAF also to check on all subcontractors, subsidiary companies and implementation partners under any management mode.


  The same principles apply, mutatis mutandis, to transactions supported by budgetary guarantees. | Spending services



  Coordination: BUDG



  Support:


  OLAF, SJ | Continuous |
| 26 | Legal framework | Examine in how far certification against ISO standards, most notably ISO 37001 on anti-bribery management systems, could be required from entities applying for EU funds or involved in their implementation under direct, indirect or shared management with a view to reducing fraud risks. | OLAF



  Support:


  GROW, HOME, BUDG, SJ, Spending services | 2021 |

A.I.6: Fraud-proofing of the legal framework for the implementation of the budget

Number

Objective

Action

Lead service

Due date

23

Legal framework

When drafting legal instruments for the MFF after 2020, involve OLAF at the early stages to ensure adequate provisions on preventing, detecting and prosecuting fraud.

This includes legislative proposals, delegated and implementing regulations. It also includes the following types of documents, if such documents are of systemic importance for a policy area: implementing decisions, model contracts and agreements, delegation agreements, guarantee agreements, calls for tenders/proposals/expressions of interest, and policy guidelines.

Permanent guidance of that type, e.g. DEVCO’s Practical Guide, should be regularly reviewed as necessary, involving OLAF.

Specify appropriate record-keeping requirements in the context of financing not linked to costs and simplified cost options, with a view to attaining the intended simplification effect while minimising any negative impact simplification measures may have on the possibility to detect and deal with fraud and other irregularities.

Spending services
  10

Support:

OLAF / BUDG

Continuous

24

Legal framework

Transparency

Where relevant, include fraud risks in impact assessments and evaluations of legal acts and Commission policies required under the Commission’s Better Regulation framework.

All services

Coordination:

SG

Support: OLAF

Continuous

25

Legal framework

Funding instruments must give the EPPO and OLAF – within the limits of their respective competences and in line with the law applicable to these bodies – authority to investigate suspected fraud in any EU-financed programmes/projects, obliging persons or entities receiving Union funds to provide access to their premises and staff and all relevant documents, information, etc., on request.

Recipients must be bound to oblige, in any contracts they conclude with third parties for the implementation of the project or funding scheme, those third parties to provide for such access rights, permitting the EPPO and OLAF also to check on all subcontractors, subsidiary companies and implementation partners under any management mode.

The same principles apply, mutatis mutandis, to transactions supported by budgetary guarantees.

Spending services

Coordination: BUDG

Support:

OLAF, SJ

Continuous

26

Legal framework

Examine in how far certification against ISO standards, most notably ISO 37001 on anti-bribery management systems, could be required from entities applying for EU funds or involved in their implementation under direct, indirect or shared management with a view to reducing fraud risks.

OLAF

Support:

GROW, HOME, BUDG, SJ, Spending services

2021

| A.I.7. Miscellaneous |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 27 | Coordination, cooperation and processes



  Legal framework | For lump sums and financing not linked to costs, develop – across the different management modes – control strategies for deliverables and for the analysis of non-/under delivery, in particular to detect fraud. | Spending services



  Support:


  OLAF, BUDG | 2020 and then continuous |
| 28 | Coordination, cooperation and processes



  Integrity and compliance | Ensure appropriate coverage of fraud-related aspects in the Commission guidelines on Article 61 FR. | BUDG


  Support:


  OLAF, HR, SJ, SG | 2020 |
| 29 | Coordination, cooperation and processes | Evaluate fraud risks and vulnerabilities with regard to spending in emergency situations | Spending services, in particular ECHO, HOME, FPI


  Coordination:


  OLAF


  Support:


  BUDG | 2021 |
| 30 | Coordination, cooperation and processes | Regularly revise and update the corporate IT security strategy and monitor its implementation. Optimise the systems of the Commission and the executive agencies for secure operation of e-procurement, e-grants and other channels of e-governance. | DIGIT | Continuous |

A.I.7. Miscellaneous

Number

Objective

Action

Lead service

Due date

27

Coordination, cooperation and processes

Legal framework

For lump sums and financing not linked to costs, develop – across the different management modes – control strategies for deliverables and for the analysis of non-/under delivery, in particular to detect fraud.

Spending services

Support:

OLAF, BUDG

2020 and then continuous

28

Coordination, cooperation and processes

Integrity and compliance

Ensure appropriate coverage of fraud-related aspects in the Commission guidelines on Article 61 FR.

BUDG

Support:

OLAF, HR, SJ, SG

2020

29

Coordination, cooperation and processes

Evaluate fraud risks and vulnerabilities with regard to spending in emergency situations

Spending services, in particular ECHO, HOME, FPI

Coordination:

OLAF

Support:

BUDG

2021

30

Coordination, cooperation and processes

Regularly revise and update the corporate IT security strategy and monitor its implementation. Optimise the systems of the Commission and the executive agencies for secure operation of e-procurement, e-grants and other channels of e-governance.

DIGIT

Continuous

| A.II.
     Expenditure |
| --- |
| A.II.1. Direct management |
| Number | Objective | Action | Lead service | Due date |
| 31 | Coordination, cooperation and processes | If not yet done, set-up advisory peer groups for clusters of services to review riskier (e.g. larger, complex) projects, in the frame of internal control. | All services



  Coordination:


  BUDG



  Support:


  OLAF, GROW | 2020 |
| 32 | Know-how and equipment | Maintain and reinforce the corporate procurement-related training cycle, a procurement community of practice, and continuous support (e.g. templates, helpdesk), including training and support for staff who are exceptionally involved in a procurement process (e.g. policy officers). | HR / BUDG



  Support:


  GROW, OLAF | 2019 and then continuous |
| 33 | Coordination, cooperation and processes | Where appropriate, include specific anti-fraud measures among the ‘conditionalities’ for budget support.


  For budget support and macro-financial assistance, where appropriate, improve control strategies and strengthen verification mechanisms. | DEVCO, NEAR, ECFIN



  Support:


  OLAF, BUDG | 2020 and then continuous |
| 34 | Coordination, cooperation and processes



  Transparency | Having due regard to data protection legislation,


  oexamine the possibility of setting-up a database of experts involved in EU-funded projects to prevent or detect double claims; and


  oexplore the possibility of making such a database or certain elements thereof public, building on the Financial Transparency System and the Register of Commission Expert Groups. | OLAF



  Support:


  Spending services, DIGIT, BUDG, SJ, SG | 2021 |
| 35 | Coordination, cooperation and processes | Optimise internal workflows regarding budgetary guarantees. | BUDG



  Support:


  ECFIN, OLAF, DEVCO, NEAR | 2020 |

A.II.
     Expenditure

A.II.1. Direct management

Number

Objective

Action

Lead service

Due date

31

Coordination, cooperation and processes

If not yet done, set-up advisory peer groups for clusters of services to review riskier (e.g. larger, complex) projects, in the frame of internal control.

All services

Coordination:

BUDG

Support:

OLAF, GROW

2020

32

Know-how and equipment

Maintain and reinforce the corporate procurement-related training cycle, a procurement community of practice, and continuous support (e.g. templates, helpdesk), including training and support for staff who are exceptionally involved in a procurement process (e.g. policy officers).

HR / BUDG

Support:

GROW, OLAF

2019 and then continuous

33

Coordination, cooperation and processes

Where appropriate, include specific anti-fraud measures among the ‘conditionalities’ for budget support.

For budget support and macro-financial assistance, where appropriate, improve control strategies and strengthen verification mechanisms.

DEVCO, NEAR, ECFIN

Support:

OLAF, BUDG

2020 and then continuous

34

Coordination, cooperation and processes

Transparency

Having due regard to data protection legislation,

oexamine the possibility of setting-up a database of experts involved in EU-funded projects to prevent or detect double claims; and

oexplore the possibility of making such a database or certain elements thereof public, building on the Financial Transparency System and the Register of Commission Expert Groups.

OLAF

Support:

Spending services, DIGIT, BUDG, SJ, SG

2021

35

Coordination, cooperation and processes

Optimise internal workflows regarding budgetary guarantees.

BUDG

Support:

ECFIN, OLAF, DEVCO, NEAR

2020

| A.II.2. Indirect management |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 36 | Coordination, cooperation and processes | Obtain assurance about internal control of entrusted entities, financial (sub-) intermediaries, fund managers, etc., e.g., through:


  oPositive assessment of the equivalence of the entities’ systems, rules and procedures with those of the Commission regarding the pillar on internal control as provided for in Article 154(3) and (4)(a) FR, including controls concerning risks of error, irregularities and fraud, which must allow to properly and timely prevent, detect and correct fraud and other irregularities;


  oEncouraging the exchange of best practice regarding anti-fraud policies, including in the domain of financial instruments and budgetary guarantees. | Spending services



  Support:


  BUDG, ECFIN, DEVCO, OLAF | Continuous |

A.II.2. Indirect management

Number

Objective

Action

Lead service

Due date

36

Coordination, cooperation and processes

Obtain assurance about internal control of entrusted entities, financial (sub-) intermediaries, fund managers, etc., e.g., through:

oPositive assessment of the equivalence of the entities’ systems, rules and procedures with those of the Commission regarding the pillar on internal control as provided for in Article 154(3) and (4)(a) FR, including controls concerning risks of error, irregularities and fraud, which must allow to properly and timely prevent, detect and correct fraud and other irregularities;

oEncouraging the exchange of best practice regarding anti-fraud policies, including in the domain of financial instruments and budgetary guarantees.

Spending services

Support:

BUDG, ECFIN, DEVCO, OLAF

Continuous

| A.II.3. Shared management |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 37 | Coordination, cooperation and processes | Encourage Member States to put in place national anti-fraud strategies, and provide advice and support in this respect. | REGIO, AGRI, EMPL, MARE, HOME


  Coordination and support: OLAF | Continuous |
| 38 | Legal framework | Where appropriate and possible, reinforce Member States’ obligations for the post-2020 MFF throughout the anti-fraud cycle. | 1) REGIO, EMPL, MARE, HOME


  Coordination: REGIO



  2) AGRI



  Support (ad 1 and 2):


  BUDG, GROW, OLAF, SJ | 2019-2020 |
| 39 | Coordination, cooperation and processes | Explore the possibility of applying the underlying rationale of Action Point 36 to financial instruments under shared management. | REGIO, EMPL, MARE, AGRI, HOME


  Coordination: REGIO


  Support:


  OLAF, JRC, BUDG, SJ | 2021 |
| 40 | Coordination, cooperation and processes


  Transparency | European Semester:


  Analyse/monitor Member States’ general anti-corruption policies through the country reports.


  Explore the possibility and merits of extending the country reports to cover Member States’ policies for protecting the EU’s financial interests from fraud. | HOME



  SG

  Support: OLAF | Continuous



  2021 |
| 41 | Coordination, cooperation and processes



  Transparency | Promote integrity pacts for safeguarding EU funds against fraud and corruption. | REGIO


  Support: GROW | Continuous |
| 42 | Coordination, cooperation and processes



  Transparency | Promote the voluntary ex-ante assessment mechanism for the compliance of large-scale infrastructure projects with EU procurement rules. Measures would include a helpdesk function and an information exchange mechanism. | GROW


  Support: REGIO | Continuous |

A.II.3. Shared management

Number

Objective

Action

Lead service

Due date

37

Coordination, cooperation and processes

Encourage Member States to put in place national anti-fraud strategies, and provide advice and support in this respect.

REGIO, AGRI, EMPL, MARE, HOME

Coordination and support: OLAF

Continuous

38

Legal framework

Where appropriate and possible, reinforce Member States’ obligations for the post-2020 MFF throughout the anti-fraud cycle.

1) REGIO, EMPL, MARE, HOME

Coordination: REGIO

2) AGRI

Support (ad 1 and 2):

BUDG, GROW, OLAF, SJ

2019-2020

39

Coordination, cooperation and processes

Explore the possibility of applying the underlying rationale of Action Point 36 to financial instruments under shared management.

REGIO, EMPL, MARE, AGRI, HOME

Coordination: REGIO

Support:

OLAF, JRC, BUDG, SJ

2021

40

Coordination, cooperation and processes

Transparency

European Semester:

Analyse/monitor Member States’ general anti-corruption policies through the country reports.

Explore the possibility and merits of extending the country reports to cover Member States’ policies for protecting the EU’s financial interests from fraud.

HOME

SG

  Support: OLAF

Continuous

2021

41

Coordination, cooperation and processes

Transparency

Promote integrity pacts for safeguarding EU funds against fraud and corruption.

REGIO

Support: GROW

Continuous

42

Coordination, cooperation and processes

Transparency

Promote the voluntary ex-ante assessment mechanism for the compliance of large-scale infrastructure projects with EU procurement rules. Measures would include a helpdesk function and an information exchange mechanism.

GROW

Support: REGIO

Continuous

A.III.
     Revenue

| A.III.
     Revenue


  A.III.1. Revenue – traditional own resources (TOR) |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 43 | Fighting revenue fraud



  Legal framework | Review Council Regulation (EC) No 515/97
  11
  with a view to increasing mutual assistance among and cooperation with national customs authorities. | OLAF | 2020 |
| 44 | Fighting revenue fraud



  Coordination, cooperation and processes | Continue to ensure effective and efficient fraud prevention and detection in the area of TOR at Commission level through a strategic steering function, meeting regularly at Director and at technical level, composed of TAXUD, BUDG and OLAF as permanent members and other interested services (in particular TRADE, AGRI, MARE) on an ad-hoc basis. | Coordination: rotates among TAXUD, BUDG and OLAF.



  Support:


  All TOR DGs | Continuous |
| 45 | Fighting revenue fraud



  Data collection and analysis | Strengthen the Commission’s and the Member States’ analytical capacities in the anti-fraud customs area by sharing approaches and good practices and by increasing awareness and making best use of data sources. Improve the exchange of risk information and risk analysis through the common Customs Risk Management System (‘Reshape of CRMS2’). | OLAF


  JRC


  TAXUD



  Support:


  BUDG | Continuous |
| 46 | Fighting revenue fraud



  Coordination, cooperation and processes | Strengthen international cooperation on customs matters, with Belarus, China, Georgia, Moldova, Russia, Ukraine and the United Arab Emirates among others. | TAXUD


  OLAF | Continuous |
| 47 | Fighting revenue fraud



  Legal framework | Develop anti-fraud measures in preferential tariff arrangements. | OLAF | 2020 and then continuous |
| 48 | Fighting revenue fraud



  Coordination, cooperation and processes | Implement the 2nd Commission Action Plan to fight the illicit tobacco trade 2018-2022
  12
  ,
  with a view to:


  - deepening engagement with key source and transit countries;


  - addressing the issue of non-branded ‘cheap whites’ cigarettes in particular. | OLAF | Continuous |

A.III.1. Revenue – traditional own resources (TOR)

Number

Objective

Action

Lead service

Due date

43

Fighting revenue fraud

Legal framework

Review Council Regulation (EC) No 515/97
  11
  with a view to increasing mutual assistance among and cooperation with national customs authorities.

OLAF

2020

44

Fighting revenue fraud

Coordination, cooperation and processes

Continue to ensure effective and efficient fraud prevention and detection in the area of TOR at Commission level through a strategic steering function, meeting regularly at Director and at technical level, composed of TAXUD, BUDG and OLAF as permanent members and other interested services (in particular TRADE, AGRI, MARE) on an ad-hoc basis.

Coordination: rotates among TAXUD, BUDG and OLAF.

Support:

All TOR DGs

Continuous

45

Fighting revenue fraud

Data collection and analysis

Strengthen the Commission’s and the Member States’ analytical capacities in the anti-fraud customs area by sharing approaches and good practices and by increasing awareness and making best use of data sources. Improve the exchange of risk information and risk analysis through the common Customs Risk Management System (‘Reshape of CRMS2’).

OLAF

JRC

TAXUD

Support:

BUDG

Continuous

46

Fighting revenue fraud

Coordination, cooperation and processes

Strengthen international cooperation on customs matters, with Belarus, China, Georgia, Moldova, Russia, Ukraine and the United Arab Emirates among others.

TAXUD

OLAF

Continuous

47

Fighting revenue fraud

Legal framework

Develop anti-fraud measures in preferential tariff arrangements.

OLAF

2020 and then continuous

48

Fighting revenue fraud

Coordination, cooperation and processes

Implement the 2nd Commission Action Plan to fight the illicit tobacco trade 2018-2022
  12
  ,
  with a view to:

- deepening engagement with key source and transit countries;

- addressing the issue of non-branded ‘cheap whites’ cigarettes in particular.

OLAF

Continuous

| A.III.2. Revenue – value added tax (VAT) |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 49 | Fighting revenue fraud



  Legal framework | Support the adoption and phasing-in of a revamped VAT system
  13
  , under which cross-border intra-EU transactions will be taxed in the customer’s country, while reporting and payment of VAT is carried out in the Member State of the supplier. | TAXUD | Continuous |
| 50 | Fighting revenue fraud



  Coordination, cooperation and processes | Support the implementation of the amendments to the Council Regulation on administrative cooperation and combating fraud in the field of VAT (2010/904/EU), in particular with regard to data exchanges and cooperation among tax authorities and Eurofisc and with OLAF, Europol and the EPPO.


  Reinforce Eurofisc’s role in tackling cross-border VAT fraud, particularly by making better use of the information available within the network. | TAXUD,


  OLAF | Continuous |
| 51 | Fighting revenue fraud


  Coordination, cooperation and processes | Strengthen the international exchange of best practice. Based on Council mandates, strengthen administrative co-operation and mutual assistance in the recovery of VAT claims with non-EU countries. | TAXUD | Continuous |

A.III.2. Revenue – value added tax (VAT)

Number

Objective

Action

Lead service

Due date

49

Fighting revenue fraud

Legal framework

Support the adoption and phasing-in of a revamped VAT system
  13
  , under which cross-border intra-EU transactions will be taxed in the customer’s country, while reporting and payment of VAT is carried out in the Member State of the supplier.

TAXUD

Continuous

50

Fighting revenue fraud

Coordination, cooperation and processes

Support the implementation of the amendments to the Council Regulation on administrative cooperation and combating fraud in the field of VAT (2010/904/EU), in particular with regard to data exchanges and cooperation among tax authorities and Eurofisc and with OLAF, Europol and the EPPO.

Reinforce Eurofisc’s role in tackling cross-border VAT fraud, particularly by making better use of the information available within the network.

TAXUD,

OLAF

Continuous

51

Fighting revenue fraud

Coordination, cooperation and processes

Strengthen the international exchange of best practice. Based on Council mandates, strengthen administrative co-operation and mutual assistance in the recovery of VAT claims with non-EU countries.

TAXUD

Continuous

| B.
     Investigation



  B.I. European Public Prosecutor’s Office (EPPO) and PIF Directive
  14 |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 52 | Coordination, cooperation and processes | Support the setting-up of the EPPO and provide it with administrative assistance in the start-up phase. | JUST / OLAF



  Support: HR,


  BUDG, OIL | 2019-2020 |
| 53 | Coordination, cooperation and processes | Cooperation with the EPPO:


  The Commission, like all EU institutions and bodies, and national competent authorities, must without undue delay report to the EPPO any criminal conduct in respect of which it could exercise its competence (Article 24 of Regulation 2017/1939
  15
  ). To comply with this obligation by the time the EPPO becomes operational, services should have efficient procedures in place to carry out a preliminary evaluation of allegations reported to them.


  The EPPO Regulation provides that EU institutions and bodies may make use of OLAF for this preliminary evaluation (Recital 51). Commission services and executive agencies should systematically make use of OLAF's expertise as a final quality control for the preliminary evaluation of allegations and put in place the necessary procedures for that to happen. | All services



  Support: OLAF | 2020 and continuous |
| 54 | Legal framework | Support Member States’ transposition and implementation of the PIF-Directive. | JUST / OLAF | 2019 and then continuous |

B.
     Investigation

B.I. European Public Prosecutor’s Office (EPPO) and PIF Directive
  14

Number

Objective

Action

Lead service

Due date

52

Coordination, cooperation and processes

Support the setting-up of the EPPO and provide it with administrative assistance in the start-up phase.

JUST / OLAF

Support: HR,

BUDG, OIL

2019-2020

53

Coordination, cooperation and processes

Cooperation with the EPPO:

The Commission, like all EU institutions and bodies, and national competent authorities, must without undue delay report to the EPPO any criminal conduct in respect of which it could exercise its competence (Article 24 of Regulation 2017/1939
  15
  ). To comply with this obligation by the time the EPPO becomes operational, services should have efficient procedures in place to carry out a preliminary evaluation of allegations reported to them.

The EPPO Regulation provides that EU institutions and bodies may make use of OLAF for this preliminary evaluation (Recital 51). Commission services and executive agencies should systematically make use of OLAF's expertise as a final quality control for the preliminary evaluation of allegations and put in place the necessary procedures for that to happen.

All services

Support: OLAF

2020 and continuous

54

Legal framework

Support Member States’ transposition and implementation of the PIF-Directive.

JUST / OLAF

2019 and then continuous

| B.II. European Anti-Fraud Office (OLAF) |
| --- |
| Number | Objective | Action | Lead service | Due date |
| 55 | Legal framework | Negotiate the Commission's proposal for the review of the OLAF Regulation
  16
  in order to:


  oadapt how OLAF operates following the establishment of the EPPO;


  oimprove the effectiveness of OLAF’s investigative role; and


  oclarify and simplify the OLAF-Regulation. | OLAF | 2019-2020 |
| 56 | Coordination, cooperation and processes | Optimise cooperation between services/other EU bodies and OLAF by, among other actions:


  odefining the role and responsibilities of OLAF contact points in the various services;


  omaking the reporting of information of potential investigative interest more efficient through direct channels between the services and OLAF;


  oclarifying as necessary the respective responsibilities of OLAF and the services at an operational level;


  oimproving OLAF’s communication on its dismissal of cases reported by the services;


  oreinforcing cooperation between the shared management DGs and OLAF to obtain information of potential investigative interest from Member State authorities; and


  oencouraging the EEAS and other EU bodies to join such initiatives for better cooperation. | All services



  Coordination: OLAF



  Support: SG, BUDG,


  partner DGs of other EU bodies | 2019 and then continuous |
| 57 | Legal framework | Following thorough legal analysis, develop criteria for the scope of possible investigations in cases of budget support. | OLAF / SJ



  Support:


  DEVCO, NEAR, ECFIN | 2020 |

B.II. European Anti-Fraud Office (OLAF)

Number

Objective

Action

Lead service

Due date

55

Legal framework

Negotiate the Commission's proposal for the review of the OLAF Regulation
  16
  in order to:

oadapt how OLAF operates following the establishment of the EPPO;

oimprove the effectiveness of OLAF’s investigative role; and

oclarify and simplify the OLAF-Regulation.

OLAF

2019-2020

56

Coordination, cooperation and processes

Optimise cooperation between services/other EU bodies and OLAF by, among other actions:

odefining the role and responsibilities of OLAF contact points in the various services;

omaking the reporting of information of potential investigative interest more efficient through direct channels between the services and OLAF;

oclarifying as necessary the respective responsibilities of OLAF and the services at an operational level;

oimproving OLAF’s communication on its dismissal of cases reported by the services;

oreinforcing cooperation between the shared management DGs and OLAF to obtain information of potential investigative interest from Member State authorities; and

oencouraging the EEAS and other EU bodies to join such initiatives for better cooperation.

All services

Coordination: OLAF

Support: SG, BUDG,

partner DGs of other EU bodies

2019 and then continuous

57

Legal framework

Following thorough legal analysis, develop criteria for the scope of possible investigations in cases of budget support.

OLAF / SJ

Support:

DEVCO, NEAR, ECFIN

2020

| C. Corrective Measures and Sanctions; Follow-up of OLAF Recommendations |
| --- |
| Number | Objective | Action | Lead Service | Due Date |
| 58 | Coordination, cooperation and processes


  Know-how and equipment | Evaluate and optimise the EDES, including cooperation between OLAF and other actors, in the light of the recent IAS audit.


  Integrate information about how to consult and operate the EDES into corporate anti-fraud training. | BUDG / OLAF | 2019 |
| 59 | Coordination, cooperation and processes | Apply OLAF’s "Instructions on drafting Financial Recommendations and related sections of the Final Report" and "Guidelines on Financial Monitoring" and provide training if needed. | OLAF



  Support: BUDG | Continuous |
| 60 | Coordination, cooperation and processes | Closely monitor Member States’ follow-up of OLAF’s financial recommendations.



  Coordination for the purposes of systemic follow-up in the FPDNet and by the Corporate Management Board. | REGIO, EMPL, MARE, AGRI, HOME



  OLAF | Continuous |
| 61 | Coordination, cooperation and processes | Closely monitor services’ follow-up of OLAF’s administrative recommendations, to feed into the general monitoring under the Administrative Arrangements between the Commission and OLAF (see Action Point 9). | OLAF | Continuous |

C. Corrective Measures and Sanctions; Follow-up of OLAF Recommendations

Number

Objective

Action

Lead Service

Due Date

58

Coordination, cooperation and processes

Know-how and equipment

Evaluate and optimise the EDES, including cooperation between OLAF and other actors, in the light of the recent IAS audit.

Integrate information about how to consult and operate the EDES into corporate anti-fraud training.

BUDG / OLAF

2019

59

Coordination, cooperation and processes

Apply OLAF’s "Instructions on drafting Financial Recommendations and related sections of the Final Report" and "Guidelines on Financial Monitoring" and provide training if needed.

OLAF

Support: BUDG

Continuous

60

Coordination, cooperation and processes

Closely monitor Member States’ follow-up of OLAF’s financial recommendations.

Coordination for the purposes of systemic follow-up in the FPDNet and by the Corporate Management Board.

REGIO, EMPL, MARE, AGRI, HOME

OLAF

Continuous

61

Coordination, cooperation and processes

Closely monitor services’ follow-up of OLAF’s administrative recommendations, to feed into the general monitoring under the Administrative Arrangements between the Commission and OLAF (see Action Point 9).

OLAF

Continuous

| D. Reporting on the Implementation of the CAFS |
| --- |
| Number | Objective | Action | Lead Service | Due Date |
| 62 | Data collection and analysis | Refine:


  oreporting about service-level anti-fraud strategies through the annual activity reports;


  othe contents of the Annual Management and Performance Report with regard to anti-fraud action;


  othe role of other reporting channels;


  while keeping in mind that documents intended for the institutions and the general public need to be of a reasonable length and easy to read. | SG / BUDG/ OLAF | 2019-2020 |
| 63 | Coordination, cooperation and processes | In close cooperation with the Commission's internal control and ethics functions, develop or refine result and impact indicators for the CAFS objectives, including measuring anti-fraud awareness among staff. Provide advice on the indicators to be used for service-level anti-fraud strategies. | OLAF



  Support: SG/


  BUDG/HR/JRC | Preliminary result indicators for priority objectives by 2020 |

D. Reporting on the Implementation of the CAFS

Number

Objective

Action

Lead Service

Due Date

62

Data collection and analysis

Refine:

oreporting about service-level anti-fraud strategies through the annual activity reports;

othe contents of the Annual Management and Performance Report with regard to anti-fraud action;

othe role of other reporting channels;

while keeping in mind that documents intended for the institutions and the general public need to be of a reasonable length and easy to read.

SG / BUDG/ OLAF

2019-2020

63

Coordination, cooperation and processes

In close cooperation with the Commission's internal control and ethics functions, develop or refine result and impact indicators for the CAFS objectives, including measuring anti-fraud awareness among staff. Provide advice on the indicators to be used for service-level anti-fraud strategies.

OLAF

Support: SG/

BUDG/HR/JRC

Preliminary result indicators for priority objectives by 2020

French acronym for "protection des intérêts financiers de l'Union européenne".

Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee, and the Committee of the Regions and the Court of Auditors of 24 September 2011 on the Commission Anti-Fraud Strategy, COM (2011) 376 final.

Communication to the Commission, Commission Internal Action Plan for the Implementation of the Commission Anti-Fraud Strategy, SEC (2011) 787/3.

COM (2019) 196.

SWD (2019) 171.

See the Annex to Communication COM (2019) 196.

See the Annex to Communication COM (2019) 196.

See Section 4.1. of the Communication (reference in FN 4).

Each service that is business owner of an IT tool has the lead responsibility for the analysis and adaptation of that tool in line with the action point.

And other services launching instruments with a potential impact on the protection of the EU's financial interests.

Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters, OJ L 82, 22.3.1997, p. 1, as amended.

Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee of 7 December 2018, COM (2018) 846 final.

Commission Proposal of 4 October 2017 for a Council Directive amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States, COM (2017) 569 final.

Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law, OJ L 198, 28.7.2017, p. 29. Transposition deadline: 4 July 2019.

Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’), OJ L 283, 31.10.2017, p. 1.

Commission Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU, Euratom) No 883/2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) as regards cooperation with the European Public Prosecutor's Office and the effectiveness of OLAF investigations of 23 May 2018, COM (2018) 338.