Executive summary -- Introduction -- Audit scope and approach. Audit scope; Audit approach -- Observations. Section 1: The Commission delivered SIS II albeit over 6 years late; Section 2: The cost of developing the central system and network increased from 23 million euro to 189 million euro; Section 3: The Commission did not ensure that the business case for SIS II included a thorough reassessment of the costs and expected benefits, updated to take into account major changes; Section 4: The Commission learnt lessons from its experience during the first part of the project to complete SIS II and prepare future projects -- Conclusions and recommendations -- Annex: Chronology of SIS II -- Reply of the Commission.
"The Schengen Information System contains information on people and property which is used by border guards and police throughout the Schengen Area. In this report the Court of Auditors examines the Commission's management of the project to develop a new, second generation Schengen Information System (SIS II). It explains why the system was delivered 6 years later than planned and at 8 times the initial budget estimate. "