The contribution aims to investigate the relationship between public spending and performance referring both to administrative decisions and to administrative organization, as a condition of an action that guarantees the achievement of the targets. In particular, the intervention strategies outlined in the PNRR will be analysed, functional both to the modernization of processes and organizational models, and to the strengthening of capacity building, to guarantee the improvement of the Administration’s action in terms of efficiency and effectiveness, as well as the performance evaluation systems, including the performance management system and the digitalization processes.
As conceived in the PNRR, the role of audits must be rationalized,
with a view to ensuring an adequate system that does not paralyze action, with coordination between the European and national Court of Auditors. External audits are necessary with the obligation to adapt the flow of data and information between the relevant bodies. The analysis will focus the attention on the audit related to the financing programme identifying the necessary paths to frame the planning of interventions in a framework of reliability and transparency, as well as completeness and adequate degree of detail, not only so that the evaluations by European bodies can take place without obstacles, but also for ensure effective management of resources in the implementation phase, with a view to achieving the objectives associated with the planned investments and reforms.
The National Recovery and Resilience Plan (PNRR) stands as a fundamental crossroads for orienting and rationalizing European funds in a concrete sense, within the differentiated interests that emerge. The contribution aims to carry out an initial analysis regarding the risk of misuse of European funds in relation to the multiplicity of purposes included in the PNRR but, above all to the procedures that can be set up to prevent this risk and ensure the full achievement of the (micro and macro) recovery and resilience objectives.
Assuring healthcare sustainability has always been representing the key challenge to be addressed. Enhancing a dynamic balance of economic, financial and social goals should drive health system governance and management. This balance is complex itself, due to: the multidimensional feature of both economic and social scope; the diversified target needs; the innovation paths. Sustainability is confirmed to be the cornerstone of health system governance in both PNRR and EU4Health programs; both call for an urgent perspective shift to a sustainability frame, intrinsically integrating all economic and social dimensions. This requires a deep innovation of the programming and control systems, grounded on a balanced system of efficiency, effectiveness, appropriateness and social impact indicators. These last will serve as a compass for the quality of public spending, within a renewed and integrated programming and control system and effective organizational networks.