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Compliance with public procurement and state aid rules is essential for ensuring the integrity and effectiveness of Recovery and Resilience Facility (RRF) funds. In its special report, the ECA has examined the RRF control systems at the Commission and in Member States and whether they provide sufficient assurance on compliance with public procurement and state aid rules. Overall, the ECA found that enforcement of compliance remains inconsistent across Member States, and that, despite improvements in the Commission's audits and monitoring systems, issues with inconsistent coverage, lack of clear guidelines and delayed corrective actions remain. Against this background, the ECA has issued recommendations to improve guidance and transparency and to increase EU level assurance in these areas.