The European Court of Auditors will present its Opinion 10/2026 on the proposal for a regulation establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, to the Committees on Budgets and on Budgetary Control, on 5 March 2026. The EU budget's performance framework encompasses the systems and tools used to ensure that spending delivers the intended results, and to monitor and report on how effectively the budget achieves its objectives. The Commission's proposal for the next MFF consolidates the performance provisions currently set out across the rules governing more than 50 programmes for the 2021-2027 period. Jorg Kristijan Petrovič, ECA reporting Member, will present this opinion to support the legislative process concerning the design, implementation and potential risks of the proposed horizontal rules.BUDG Rapporteur: Jean-Marc Germain (S&D)CONT Rapporteur: Niclas Herbst (EPP)2025/0545(COD) - Budget expenditure tracking and performance frameworkECA Opinion 10/2026 on performance regulationSource : © European Union, 2026 - EP