Terms of Reference for Pillar Assessments

Terms of Reference for Pillar Assessments

 

The Financial Regulation (FR) applicable to the General Budget of the European Union (EU) sets out that under indirect management the Commission can entrust budget implementation tasks to certain countries, organisations and bodies (further referred to as 'Entities').

The systems, rules and procedures of these Entities must ensure a level of protection of the EU’s financial interests equivalent to that under direct management in the following areas:

  • internal control system
  • accounting system
  • independent external audit
  • provision of financing to third parties
  1. grants
  2. procurement
  3. financial instruments
  • exclusion from access to funding
  • publication of information on recipients
  • protection of personal data 

Pillar Assessments are used to assess whether the protection of the EU’s financial interests is equivalent.

In order to start the Pillar Assessment process, interested Entities need to submit an application (Application form for pillar assessment) to the Commission. The Commission service(s) concerned will then carry out opportunity and (legal) eligibility checks. If the result of the checks is positive, a Pillar Assessment can take place. The Pillar Assessment is usually carried out by external consultants contracted by the interested Entity. In exceptional cases, external consultants are contracted by the Commission service(s) concerned.

Terms of Reference (ToR) for Pillar Assessments are available here: Terms of reference for a pillar assessment contracted by an entity requesting to be entrusted with implementation of the EU budget

(adopted by Commission Decision C(2019)2882 on 17/04/2019)

The use of these ToR is compulsory.

Based on the results of the Pillar Assessment the Commission will decide whether it can entrust budget implementation tasks to the Entity and whether it can conclude specific agreements (i.e. indirect management contribution agreements) under indirect management with the entity.

 

TOOLS

  • The Practical Guide explains contracting procedures for EU external aid contracts financed by the EU general budget (Budget) and the 10th European Development Fund (EDF).

    Consult PRAG

  • E-learning course on the Practical Guide. Do you want to know more about EU external action procedures? See our self-learning distance course on contractual procedures.

    e-Learning PRAG

  • e-Calls PROSPECT is the electronic system developed by EuropeAid to facilitate the submission of applications for call for proposals.

    e-Calls PROSPECT

  • Potential Applicant Data Online Registration database contains information on organisations applying for European Commission grants in the field of external assistance.

    e-Calls PADOR

  • Delegated Cooperation, Cooperation with partner countries and with international organisations, Co-financing and Management Modes.

    Consult DEVCO-Companion