To facilitate improved effectiveness of the future assistance to the Russian Federation the Court makes the following recommendations. (a) The Commission should find ways to shorten the programming process and base all planning of external action programmes on a real dialogue between the Commission and the recipient leading to a real commitment of the latter. (b) Projects should only be financed where all the objectives are specific, measurable, realistic, timed and achievable, and are truly shared by the Commission and the recipient/beneficiary, and in which the steering committees, where appropriate, are made into an important management instrument through giving them the right powers and instituting membership at decision making level; and the investment components (if any) would be co-financed by the beneficiary; and realistic arrangements concerning VAT exemption and indirect in-kind co-financing are made. (c) The Court stresses the need for a stable organisation and for robust and rigorous action in line with the established rules and guidelines: the PCM including the logical framework should be applied whenever appropriate; the Commission should avoid putting small projects together in one larger-scale project with multiple objectives and different beneficiaries; the Commission should promptly react to shortcomings in project implementation; and the Commission should set benchmarks for the speed of its administrative procedures for approvals of and other reactions to the programming and contracting documents and reports. (d) In order to have better overview of the sustainability of the projects the Commission should appraise realistically the potential for sustainability during the planning phase of the projects; ensure the ex post assessment, or evaluation, of the completed projects in order to improve the future projects; and ensure that information on the projects results is made accessible to the public and actively look for the best practices achieved by its and other donorsŐ projects. 
Sodišče je pripravilo naslednja priporočila, da bi Ruski federaciji v prihodnje omogočilo bolj učinkovito pomoč: (a) Komisija bi morala poiskati načine za skrajšanje procesa načrtovanja programov, prav tako pa je treba načrtovanje programov zunanje pomoči graditi na pravem dialogu med Komisijo in prejemnikom, kar bo privedlo do prave zavezanosti s strani slednjega. (b) Projekte bi bilo treba financirati le, če so vsi cilji specifični, merljivi, realni, časovno opredeljeni in dosegljivi, so resnično skupni Komisiji in prejemniku/upravičencu ter če se usmerjevalni odbori, kjer je to ustrezno, preoblikujejo v pomemben instrument upravljanja tako, da se jim dodelijo To poročilo je sprejelo Računsko sodišče v 2006. ustrezne pristojnosti in zagotovi sodelovanje na ravni odločanja; naložbeni del (če obstaja) bi sofinanciral upravičenec, v zvezi z oprostitvijo DDV in neposrednim stvarnim sofinanciranjem pa je vzpostavljena realna ureditev. (c) Sodišče poudarja potrebo po trdni organizaciji ter strogem in vztrajnem ukrepanju v skladu z uveljavljenimi pravili in smernicami: povsod, kjer je ustrezno, je treba uporabljati upravljanje projektnega cikla, vključno z logičnim okvirjem, Komisija bi se morala izogibati združevanju malih projektov v en sam obsežen projekt z več cilji in različnimi upravičenci, nemudoma bi se morala odzvati na pomanjkljivosti pri izvajanju projektov ter določiti merila uspešnosti za hitrost svojih upravnih postopkov glede odobritev in drugih odzivov na načrtovanje programov, pogodbene dokumente in poročila. (d) Komisija bi morala za boljši pregled nad trajnostjo projektov med njihovo fazo načrtovanja realno oceniti možnosti za trajnost, zagotoviti naknadno oceno ali vrednotenje zaključenih projektov, da bi izboljšala prihodnje projekte, in zagotoviti, da bo imela javnost dostop do podatkov o rezultatih projektov, ter dejavno iskati primere najboljše prakse, dosežene pri svojih projektih in projektih drugih donatorjev.