Download or read book Report of the European Court of Auditors on the Performance of the EU Budget written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is one of two parts of our annual report for the 2020 financial year. It covers the performance of spending programmes under the EU budget as at the end of 2020. The other part covers the reliability of the EU accounts and the legality and regularity of underlying transactions. We split our annual report into these two parts as a two-year pilot project, which started with the annual report for the 2019 financial year. The main reason behind the project was to give more prominence in our annual reporting to the results achieved with the EU budget. In addition, splitting the annual report enabled us to take account of the Annual Management and Performance Report (AMPR), which is the Commission's main high-level performance report on the EU budget. Given that the legal deadline for its adoption comes at the end of June of year n+1, we had not been able, in the past, to cover it in our annual report, which is normally published at the beginning of October.

Download or read book Report of the European Court of Auditors on the Performance of the EU Budget written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Chapter 1 covers an important aspect of the EU budget's performance framework: the Commission's high-level performance reporting through the AMPR and programme statements. We examined whether the Commission has a robust process for producing these reports and whether they give a clear, comprehensive and balanced overview of the performance of EU spending programmes. In order to get the answers, we analysed the relevant reports and Commission internal procedures and interviewed Commission staff. In chapters 2 to 6 we examine the results achieved by EU programmes under, respectively, headings 1a, 1b, 2, 3 and 4 of the 2014-2020 multiannual financial framework. Our purpose was to establish how much relevant performance information is available and, based on that information, to assess how well EU spending programmes have actually performed. Out of 58 spending programmes, we selected nine which, taken together, represent around three quarters of all payments made up to the end of 2019 against the 2014-2020 multiannual financial framework commitments. We based our assessment on the performance information coming from the Commission (including the AMPR, performance indicators and evaluations) and - where available - recent findings from our own audit and review work. We checked the Commission's performance information for plausibility and consistency with our findings, but we did not audit its reliability. When analysing the performance indicators, we classified them into input/output/result and impact indicators. We also assessed whether they were'on track', i.e. whether they were likely to meet their targets. We also assessed performance on a sample of transactions that we audited for the purposes of the statement of assurance. - Chapter 7 presents the results of our follow-up of audit recommendations we made in special reports published in 2016.

Download or read book Annual Activity Report written by European Court of Auditors and published by . This book was released on 2015 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report on the Performance of the EU Budget written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Court of Auditors examined the performance of the spending programmes under the EU budget at the end of 2021, based on performance information from the Commission and other sources, including its own recent audit and review work. The main theme of this year's report on performance is the mainstreaming of horizontal policy priorities into the EU budget. It assessed whether they had been incorporated in selected EU spending programmes, and whether the Commission applied an appropriate performance framework to measure the EU budget's contribution for such priorities.

Download or read book Activity Report written by European Court of Auditors and published by . This book was released on 2014 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Report in Brief 2020 written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The '2020 performance report in brief' provides an overview of our 'Report on the performance of the EU budget - Status at the end of 2020', in which we examined a specific aspect of the EU performance framework, analysed the results achieved by a sample of EU spending programmes and reviewed to what extent recommendations from our 2017 special reports have been implemented by our auditees. The full texts of the reports may be found at eca.europa.eu. The European Court of Auditors (ECA) is the independent external auditor of the EU. We warn of risks, provide assurance, highlight shortcomings and good practice, and offer guidance to EU policymakers and legislators on improving the management of EU policies and programmes. Through our work, we ensure that EU citizens know how their money is being spent.

Download or read book Gaps Overlaps and Challenges written by and published by . This book was released on 2014 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Accountability and audit arrangements for European Union (EU) policies, instruments, entities and related public financial resources and related challenges are considered in this review. For this purpose, accountability refers mainly to democratic (especially parliamentary) oversight of policies and activities of public bodies, whereas public audit refers to the financial and performance audits of policies and related public funds and their link to the accountability process."-- Page 1.

Download or read book Financial Accountability in the European Union written by Paul Stephenson and published by Routledge. This book was released on 2020-11-19 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers comprehensive coverage of various aspects of financial accountability around the EU budget – how it is spent via policies, how institutions engage in checking policy performance (what taxpayers’ money actually delivers), and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure. Presenting conceptual and theoretical approaches including financial accountability, learning, multi-level governance, implementation and throughput legitimacy, it looks at EU institutions (European Parliament, European Court of Auditors, European Ombudsman, European Public Prosecutor’s Office) and national bodies (supreme audit institutions at the national level), examining their contact with the EU budget. It details the historical development of accountability mechanisms (the ‘statement of assurance’, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)), and examines policy areas such as those of agriculture, social policy and cohesion (including Structural Funds and the Common Agricultural Policy), exploring the challenges of financial accountability in practice. Given the recent introduction of non-budgetary financial instruments and tools only partly financed by the EU budget, it sheds light on new burgeoning areas such as the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI) and the challenges they bring for ensuring the accountability of public money. This book will be of key interest to scholars and students of audit and evaluation, budgetary spending and financial control and, more broadly, public administration, public policy and EU institutions and politics.

Download or read book 2012 Report on the Follow up of the European Court of Auditors Special Reports written by European Court of Auditors and published by . This book was released on 2014 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Following up the Court's performance audit reports is a necessary element in the cycle of accountability and helps encourage the effective implementation of report recommendations by the Commission. The current report presents the results of the Court's second review of the Commission's follow-up of a sample of 62 recommendations from 10 Special Reports from the period 2006-10.On the basis of its review the Court concludes that the Commission adequately follows up the Court's recommendations. The review of the sample showed that the Commission has implemented 83% of the Court's recommendations, either fully or in most respects, which has contributed towards improving the financial management in a number of areas of the EU budget." -- Page [4] of cover.

Download or read book Making the Best Use of EU Money written by European Court of Auditors and published by . This book was released on 2014 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second landscape review examines risks to the financial management of the EU budget.--

Download or read book Meaning of the European Court of Auditors written by Mario Palamara and published by GRIN Verlag. This book was released on 2011-05 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2010 in the subject Economics - Macro-economics, general, grade: 2,3, Cologne University of Applied Sciences, language: English, abstract: The European Union is comprised of seven institutions: the European Parliament, the European Council, the Council of the European Union, the European Commission, the Court of Justice of the European Union, the European Central Bank and the Court of Auditors. The latter is the last founded EU Institution and was established by the Treaty to carry out the audit of EU finances. "As the EU's external auditor it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union." This term paper provides an insight into the work procedures of the Court of Auditors and its approach to audit EU ́s budgets according to the Annual Activity Report 2009. Moreover this paper points out the importance and achievements of the Court ́s work particularly on the basis of the special report No 6, 2009 about the "European Union food aid for derived persons".

Download or read book EU Audit in Brief 2016 written by and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Court of Auditors is the EU's independent audit institution - guardians of the EU's finances. This publication provides a summary of the main findings and conclusions of the ECA's 2016 annual reports on the EU budget and the European Development Funds. It covers the reliability of the accounts, the regularity of income and spending and overall performance aspects of the budget. The full texts of the reports are available on www.eca.europa.eu and in the Official Journal of the European Union.

Download or read book EU Audit in Brief 2018 written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The '2018 EU audit in brief' provides an overview of our 2018 annual reports on the EU's general budget and the European Development Fund, in which we present our statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. It also outlines our key findings regarding revenue and the main areas of spending under the EU budget and the European Development Fund, as well as findings relating to budgetary and financial management, the use of performance information, and follow-up of our previous recommendations. The full texts of the reports may be found at www.eca.europa.eu or in the Official Journal of the European Union. The European Court of Auditors (ECA) is the independent external auditor of the EU. We warn of risks, provide assurance, highlight shortcomings and good practice, and offer guidance to EU policymakers and legislators on improving the management of EU policies and programmes. Through our work we ensure that EU citizens know how their money is being spent.

Download or read book Special Reports of the European Court of Auditors written by Eckhard Binder and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication seeks to assist the Members of the European Parliament's Committee on Budgetary Control (CONT) in their work related to the 2021 discharge procedure, scrutinising how the general budget of the European Union is spent. It is based on a sample comprising 17 special reports by the European Court of Auditors (ECA), which have been presented during CONT committee meetings over the past 12 months (December 2021 to November 2022), and for which the committee secretariat prepared working documents. This analysis provides a general overview of the ECA's mandate and the emerging role of performance auditing. The main part of this study is a section of selected tables regarding each ECA special report. The tables seek to gather published information to provide a concise and useful summary.

Download or read book 2012 Report on the Follow up of the European Court of Auditors Special Reports written by and published by . This book was released on 2014 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following up the Court's performance audit reports is a necessary element in the cycle of accountability and helps encourage the effective implementation of report recommendations by the Commission. The current report presents the results of the Court's second review of the Commission's follow-up of a sample of 62 recommendations from 10 special reports from the period 2006-10. On the basis of its review the Court concludes that the Commission adequately follows up the Court's recommendations. The review of the sample showed that the Commission has implemented 83 % of the Court's recommendations, either fully or in most respects, which has contributed towards improving the financial management in a number of areas of the EU budget.

Download or read book EU Audit in Brief 2017 written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The '2017 EU audit in brief' provides an overview of our 2017 annual reports, in which we present our statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. It also outlines our key findings regarding revenue and the main areas of spending under the EU budget and the European Development Fund, as well as findings relating to budgetary and financial management. the use of performance information and follow-up of our previous recommendations. The full texts of the reports may be found at www.eca.europa.eu or in the Official Journal of the European Union. The European Court of Auditors (ECA) is the independent external auditor of the EU. We warn of risks, provide assurance, highlight shortcomings and good practice and offer guidance to EU policymakers and legislators on improving the management of EU policies and programmes. Through our work we ensure that EU citizens know how their money is being spent.

Download or read book 2011 Report of the Follow up of the European Court of Auditors Special Reports written by European Court of Auditors and published by . This book was released on 2012 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following up actions taken by auditees as a result of audit recommendations is a key element in the cycle of accountability. This report reviews the actions taken by the European Commission and assesses the extent to which it has implemented the audit recommendations in seven of the Court's Special Reports selected from the period 2003-09, which cover three budgetary areas: agriculture, energy and external actions. The Court found that the Commission had taken action to implement the Court's recommendations and that of the 45 recommendations requiring implementation, 13 (29%) had been fully implemented, one (2%) had not been implemented, a further 22 (49%) had been implemented in most respects and nine (20%) had been implemented in some respects. Accordingly, the Commission needs to take some further steps to fully address these recommendations.