European Court of Auditors. Special report 14/2026: RRF traceability and transparency – Gaps remain regarding the traceability and transparency of RRF funds.
The €577 billion Recovery and Resilience Facility (RRF) was established in February 2021 in response to the COVID-19 pandemic. We audited whether the Commission and member states ensured sufficient traceability and transparency of RRF funds. We found that while most member states can trace RRF funds, some data is not always collected in a systematic way, resulting to delays and sometimes incomplete information. Actual cost data is not consistently used by member states to update estimates or requested by the Commission to manage the RRF. Regarding transparency, published information on recipients, actual costs and results achieved is insufficient. We recommend that future instruments provide for systematic collection, use, and publication of all relevant data on the use of EU funds.