A European Commission staff working document published on 28 July 2026 analyses Member States' implementation of recommendations from the 2024 PIF Report, finding that 18 Member States now report having a well-established anti-fraud reporting system with no identified gaps, a more than 60% increase from 11 in 2023. The document, accompanying the 37th Annual Report on the protection of the EU's financial interests, examines responses to a 2024 questionnaire covering reporting gaps, communication channels, national anti-fraud strategies, and digitalisation.
The analysis shows that 24 Member States target prevention most in the anti-fraud cycle, while only three focus primarily on detection. Investigation is often the least targeted area, as it falls outside managing authorities' remit, a point noted by Luxembourg, Slovenia, Czechia, Greece, Germany, and Romania. For Irregularity Management System (IMS) staff knowledge, 22 Member States rely on OLAF or Commission materials, 20 use regular training sessions, 18 use liaison officers, and 17 use national guidance. For new staff training, 19 Member States use clear task allocation, 17 use national-level coordination, 16 use written documentation, and 16 use national IMS guidance. Regional-level coordination, grace periods, and coordination with other Member States are used by no more than seven Member States.
The document concludes that while Member States show broad commitment to anti-fraud reporting with a prevention-led approach, closing the reporting gap depends on operational consistency, staff capacity, and systematic quality control, not just legal obligations. The findings will inform the Commission's ongoing work with Member States to strengthen fraud prevention and detection across EU funds.