European Court of Auditors flags risks to transparency in Horizon Europe and ECF proposals for 2028-2034

The European Court of Auditors has identified several risks related to compliance, transparency, accountability and the traceability of funds in the European Commission’s proposals for the EU's Horizon Europe research programme and the European Competitiveness Fund (ECF) for 2028-2034.

In two opinions published on 12/01/2026, the European Court of Auditors stressed that while simplification measures like lump-sum financing can reduce administrative burden, the rules governing their use must be clear.

The Commission’s proposals made simplified funding models such as financing not linked to costs and simplified cost options, notably lump sums and unit costs for personnel, the standard approach, with reimbursement of actual costs used only in exceptional cases to reduce administrative burden and the risk of error. However, the Court cautioned that these models are not suitable in all circumstances, particularly for low technology-readiness levels (TRL) projects where linking funding to milestones is challenging.

The Court also noted that the proposals would establish a single rulebook…