1.
All proposals for programmes or activities occasioning budget expenditure shall be the subject of an ex ante evaluation, which shall address: the need to be met in the short or long term; the added value of Union involvement; the policy and management objectives to be achieved, which include measures necessary to safeguard the financial interests of the Union in the field of fraud prevention, detection, investigation, reparation and sanctions; the policy options available, including the risks associated with them; the results and impacts expected, in particular economic, social and environmental impacts, and the indicators and evaluation arrangement needed to measure them; the most appropriate method of implementation for the preferred option(s); the internal coherence of the proposed programme or activity and its relations with other relevant instruments; the volume of appropriations, human resources and other administrative expenditure to be allocated with due regard for the cost-effectiveness principle; the lessons learned from similar experiences in the past.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.