Glossary of key concepts

• Author: Mélissa Campagno - Goya Razavi - Brian Kessler - Léna Bonnemains - Olga Mala
• Pages: 5-6

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DG REGIO

Compendium of anti-fraud practices for preventing and detecting fraud and corruption

in ESI Funds

3. Glossary of key concepts

European Structural and Investment (ESI) Funds

ESI Funds includes the Cohesion Fund (CF), the European Regional Development Fund (ERDF), the

European Social Fund (ESF), th e European Agricultural Fund for Rural Development (EAFRD), and the

European Maritime and Fisheries Fund (EMFF).

European Anti-Fraud Office (OLAF)

OLAF investigates fraud against the EU budget, corruption and serious misconduct within the European

institutions, and develops anti-fraud policy for the EC.

Fraud

Fraud is defined by the Convention on the protection o f the European Communities’ financial interests as

the deliberate act of deception intended for personal gain or to cause a loss to another party.

Corruption

A definition of corruption used by the European Commission (EC) is the abuse of (public) position for

private gain.

Practice

For the purposes of this compendium, we considered as “practice” a solution or approach implemented by

one or several authorities within the EU Me mber States (MS) that deserves special attention because of its

potential to improve anti-fraud and anti-corruption sys tems.

Operational Programmes (OPs)

ESI Funds are used to finance several Operational Programmes (OPs), each a iming at achieving specific

objectives within the areas defined as EU priorities. ESI Funds’ competent authorities within the EU MS

are responsible for the sound management and control of OPs .

Managing Authorities (MAs)

MAs are responsi ble for managing one or several OPs in acc ordance with the principle of sound financial

management. The MA is also the end-responsible for putt ing effective and proportionate anti-fraud

measures in place on risk-based approach.

Common Provision Regulation (CPR)

Regulation (EU) N130 3/2013 of the European P arliament and of the Counc il of 17 December 2013 laying

down common provis ions on the ERDF, the CF, the EARDF and the EMFF, and laying down general

provisions on the ERDF, the ESF, the CF and the EMFF fund s and repealing Council Regulation (EC) No

1083/2006.

Audit Authorities (AAs)