The study's first objective is to assess the use of common indicators for ERDF, Cohesion Fund, and JTF in the 2021-2027 period. This involves evaluating how these indicators have been used to build performance frameworks, ensuring consistency with financial allocations, target plausibility across programmes, and identifying significant outliers. It will also identify challenges faced by Managing Authorities, such as double counting and administrative burdens, and suggest changes to underused or relevant indicators for future programming.

The second objective is to explore whether these indicators can serve as payment triggers under a “financing not linked to costs” system, where payments are made by the European Commission based on achieving pre-defined milestones. The study assesses if the 2021-2027 performance framework methodologies can support such a system, evaluating the conditions under which common indicators could be used for payments.

Additionally, it assesses the adequacy of ERDF/CF indicators as payment milestones, addressing weaknesses noted by the European Court of Auditors, such as improving performance monitoring, data transparency, and ensuring consistent, legally compliant reporting.
Finally, the study examines the implications of adopting a “financing not linked to costs” system, weighing its advantages and risks against cost reimbursement, and considering its impact on various stakeholders involved in programming, including project promoters, programmers, auditors, and Managing Authorities.

The study is led by t33, in consortium with Csil, EPSEC and Spatial Foresight.