The European Court of Auditors has published its opinion 10/2026: ‘concerning the proposal for a regulation of the European Parliament and of the Council establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (COM(2025) 545 final)’.

The opinion can be consulted directly or downloaded at the European Court of Auditors’ website: https://www.eca.europa.eu/en/publications/OP-2026-10.