CAFS abbreviation stands for Commission Anti-Fraud Strategy. The Commission Anti-Fraud Strategy (CAFS) is an internal policy document binding on the Commission services and executive agencies in their fight against fraud and corruption affecting the EU’s financial interests. It is based on Fraud-Risk Assessment and implemented through an Action plan. The last CAFS was adopted in May 2019. The priority objectives of this 2019 CAFS are therefore to equip the Commission with a stronger analytical capability for purposes of prevention and detection and with a more centralized system of oversight for its anti-fraud action.
Source: Commission Anti-Fraud Strategy (CAFS) of 2019 See also: Information about current and previous CAFS on OLAF’s website |
Capacity building in the fight against fraud is the process by which public officials and their respective organizations obtain, improve, and retain the skills, knowledge, tools, equipment, and other resources needed to do their jobs and to remain attentive to the possibility of occurrence of fraud. Capacity building tools and events can take any form such as seminars, conferences, national and international events, studies, capacity-building toolboxes, exchanges of experience between practitioners, working groups etc. Such actions in the implementation of EU funding and fight against fraud are supported by the European Union, for example through the TAIEX REGIO PEER-2-PEER mechanism.
See also: TAIEX Regio PEER-2-PEER |
Circumvention of the law is a modus operandi where there is no formal breach of the law but the rules are fulfilled in a way which is contrary to the legal and economic objectives of the legislator, with the sole intent to obtain a financial advantage. EU case law has confirmed this as “abuse of law”. As a consequence the advantage is not due.
Source: Art. 4 (3) of Regulation 2988/95
COCOLAF abbreviation stands for Advisory committee for the coordination of fraud prevention.
The Advisory Committee for the Coordination of Fraud Prevention is created with the mission to provide to the Commission expertise in preparation of implementing measures related to the fight against fraud and more specifically to:
- advise the Commission on any matter relating to the prevention and prosecution of fraud and all other illegal activities adversely affecting the financial interests of the Community
- advise the Commission on any matter relating to cooperation between the competent authorities of the Member States or between Member States and the Commission to protect the financial interests of the Community
A conflict of interests exists where the impartial and objective exercise of the functions of a financial actor or other person, as referred to in paragraph 1 of Article 61 of the Financial Regulation, is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other direct or indirect personal interest. Financial actors within the meaning of Chapter 4 of Title IV of the Financial Regulation and other persons, including national authorities at any level, involved in budget implementation under direct, indirect and shared management, including acts preparatory thereto, audit or control, shall not take any action which may bring their own interests into conflict with those of the Union. They shall also take appropriate measures to prevent a conflict of interests from arising in the functions under their responsibility and to address situations which may objectively be perceived as a conflict of interests. Where there is a risk of a conflict of interests involving a member of staff of a national authority, the person in question shall refer the matter to his or her hierarchical superior. Where such a risk exists for staff covered by the Staff Regulations, the person in question shall refer the matter to the relevant authorising officer by delegation. The relevant hierarchical superior or the authorising officer by delegation shall confirm in writing whether a conflict of interests is found to exist. Where a conflict of interests is found to exist, the appointing authority or the relevant national authority shall ensure that the person in question ceases all activity in the matter. The relevant authorising officer by delegation or the relevant national authority shall ensure that any further appropriate action is taken in accordance with the applicable law. A further distinction of the types of conflicts of interests is provided by the OECD, which may be beneficial for practitioners, as follows:
See also: Guide on conflict of interest [EN][BG][CS][DA][DE][EL][ES][ET][FI][FR][HR][HU][IT][LT][LV][NL][PL][PT][RO][SK][SL][SV]
See also:Managing Conflict of interests in the Public sector – A toolkit, publication by the OECD
See also: Managing Conflict of interests in the Public Service – OECD Guidelines and country experiences |
Apparent conflict of interests may exist where it appears that the personal interests of officials could unduly affect the performance of their duties, but this is not the case. The distinction between real, apparent and potential conflict of interests is not implemented by the EU Legislator, but it is suggested as a good practice by the OECD and thus may be found useful by national authorities.
See also: Conflict of interests (Real)
See also: Guide on conflict of interest [EN][BG][CS][DA][DE][EL][ES][ET][FI][FR][HR][HU][IT][LT][LV][NL][PL][PT][RO][SK][SL][SV]
See also:Managing Conflict of interests in the Public sector – A toolkit, publication by the OECD
See also: Managing Conflict of interests in the Public Service – OECD Guidelines and country experiences |
Potential conflict of interests arises where a public official has private interests which are such that a conflict of interest would arise if the official were to become involved in relevant (i.e. conflicting) official responsibilities in the future. The distinction between real, apparent and potential conflict of interests is not implemented by the EU Legislator, but it is suggested as a good practice by the OECD and thus may be found useful by national authorities.
See also: Conflict of interests (Real)
See also: Guide on conflict of interest [EN][BG][CS][DA][DE][EL][ES][ET][FI][FR][HR][HU][IT][LT][LV][NL][PL][PT][RO][SK][SL][SV]
See also:Managing Conflict of interests in the Public sector – A toolkit, publication by the OECD
See also: Managing Conflict of interests in the Public Service – OECD Guidelines and country experiences |