We are not the only ones involved in Recovery and Resilience Facility analysis. There is a whole group of entities - including EU ones - that evaluate various aspects of its operation - including the transparency of spending. We would like to introduce you to some of their studies.

For example, this one prepared by the European Parliamentary Research Service (EPRS), on the Recovery and Resilience Facility, which you may find useful in your work in Member States, like Governance and oversight of the Recovery and Resilience Facility. At this link, you can find even more studies by the European Parliamentary Research Service on Recovery Funds. We also like to draw your attention to the reports of the European Court of Auditors on this topic. We also encourage you to read the latest Joint Europol-OLAF Report: Assessing the Threats to the Next Generation EU (NGEU) Fund.

We want to devote a separate paragraph for the report on the COVID-19 pandemic: lessons learned and recommendations for the future (2022/2076(INI)) done by the Special Committee on the COVID-19 pandemic, before which our Krzysztof Izdebski had the pleasure of appearing a few months ago. The report "Underlines, in this regard, the need for better EU practices on transparency and democratic accountability in relation to crises countermeasures in order to strengthen citizens' support and trust." Parliament "Emphasizes that the pandemic and the subsequent changes in the institutions' working procedures resulted in a slowdown in the processing of requests for access to documents; stresses that it is essential for the institutions to put in place mechanisms to ensure that the highest level of transparency and access to documents is maintained, even in the event of a crisis." And - of particular importance to us: it "recommends that Member States should put more effort into sharing data on their national recovery plans and optimizing national recovery and resilience mechanisms with the support of the Commission; welcomes the REPowerEU regulation that obliges Member States to publish information on the top 100 beneficiaries of the Recovery and Resilience Facility; calls for clear commitments from Member States to publish data on final beneficiaries and information on the destination of the funds received; emphasizes the need to address risks of corruption and ineffective spending."