In an opinion of 6 May 2025, the European Court of Auditors (ECA) highlighted risks arising from proposed changes to the 2021-2027 cohesion policy framework. The opinion concerns two legislative proposals put forward by the Commission on 1 April 2025 in connection with its mid-term review of the cohesion funds. The changes aim to enable cohesion policy resources to be re-allocated to newly defined EU priorities, particularly defence, housing, energy, and water resilience.

The ECA believes inter alia that the proposed changes would put additional pressure on administrative capacities, lead to greater complexity in programming and delivery, and dilute the cohesion policy’s focus on reducing regional disparities. The differentiated application of eligibility periods and financing conditions, depending on the extent of reallocation, could create inconsistencies in the treatment of programmes and complicate the overall management of the policy. The Auditors formulated several issues that the co-legislators (European Parliament and Council) should consider when negotiating the Commission's legislative proposals.