Download or read book The Annual Report of the European Court of Auditors and the Statement of Assurance written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by . This book was released on 1996 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Annual Report of the European Court of Auditors and the Statement of Assurance for 1995 written by Great Britain. National Audit Office and published by . This book was released on 1996 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Audit Office Annual Report of the European Court of Auditors and the Statement of Assurance for 1995 Report by the Comptroller and Auditor General written by and published by . This book was released on 1996 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book EU Audit in Brief 2019 written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The '2019 EU audit in brief' provides an overview of our 2019 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, and follow-up of our previous recommendations. 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 Committee of Public Accounts Tenth Report The Annual Report of the European Court of Auditors and the Statement of Assurance Together with the Proceedings of the Committee Relating to the Report and Appendices written by and published by . This book was released on 1995 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 EU Audit 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 EU audit in brief' provides an overview of our 2020 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, and follow-up of our previous recommendations. 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 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 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 Audit of the Clearance of Accounts Procedure written by European Court of Auditors and published by . This book was released on 2010 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The European Court of Auditors has assessed the clearance of accounts procedure to determine whether it met the objectives set and allowed the European Commission and other stakeholders to gain the necessary information as to the accuracy of the accounts and the legality and regularity of the agricultural payments ... Overall, the Court observed that the conformity clearance procedure is too long. At the end of 2008, the clearance of accounts was not complete for any year later than 2001. Furthermore, at the end of the procedure, the Commission does not formally recognise, at a given point in time, the expenditure chargeable to a particular budgetary year, as stipulated in the Financial Regulation. In the absence of such a legality and regularity decision, the expenditure for the year in question cannot be considered as being fully cleared at the time of the discharge. In order to better comply with the overall objective of the procedure and more fully meet the needs and expectations of the various stakeholders, the Court recommends a comprehensive review and subsequent reform of the clearance of accounts procedure."--Provided by publisher.

Download or read book Fifteenth Report of Session 2005 06 written by Great Britain: Parliament: House of Commons: European Scrutiny Committee and published by The Stationery Office. This book was released on 2006-01-30 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fifteenth report of Session 2005-06 : Documents considered by the Committee on 18 January 2006, including, energy efficiency, civil aviation security, value added tax, 2004 annual reports of the European Court of Auditors, access to European databases on

Download or read book The last Line of Defence at national Level for protecting the financial Interests of the European Union in the Cohesion Policy Audit Authorities Role as Assurance Providers written by Marcel Bode and published by GRIN Verlag. This book was released on 2022-06-07 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Document in the subject Politics - International Politics - Topic: European Union, , language: English, abstract: This book portrays the multilevel governance structure of the EU's Cohesion Policy, describes and critically assesses the evolution of the functions and responsibilities of the national audit authorities. Furthermore, this analysis puts a focal point on the impact of the audit authorities' work on the assurance level of the EU’s spending in the Cohesion Policy. The European Union (EU) is committed to creating more and better jobs and a socially inclusive society. In this sense, EU cohesion policy plays a key role, as it aims to reduce development disparities between countries and regions, restructure declining industrial areas and encourage cross‐border, transnational and interregional cooperation in the EU in order to strengthening economic, social and territorial cohesion. The budget for this policy field has developed steadily and represents meanwhile more than one third of appropriations for the current multiannual financial framework. It is therefore the EU’s main investment policy. In order to achieve Cohesion Policy’s objectives and to ensure high impact for limited funds, a proper and effective management and control system is vital. Cohesion Policy is implemented under shared management, which means that responsibility for implementing the policy and the related funds, including control activities, is shared between the European Commission and the Member States. For the 2007-2013 programming period, a formal three-level control structure was introduced at national level for the first time, with the audit authority as the first “independent” audit layer. In a multi-level governance system, and based on the single-audit concept, audit authorities act as cornerstones of the overall assurance process by providing the European Commission with assurance as to the effective functioning of the management systems and internal controls for operational programmes – and thus the legality and regularity – of the expenditure certified by the Member State to the Commission. Together with other structural reforms, the formalisation of the internal control structure with a clear separation of functions and greater independence for management and control bodies is regarded as a material contribution towards a more robust governance system in relation to the audit of Cohesion expenditure.

Download or read book Financial management in the European Union written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2007-04-18 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This NAO report examines the state of financial management in the European Union. It is divided into three parts, with appendices. Part one, looks at the background; Part two, presents key findings in respect of the main expenditure areas, irregularities and possible fraud; Part three, looks at improving the financial management. Amongst the findings and recommendations of the National Audit Office are: for 2005, the European Union's expenditure totalled £71.1 billion, with a revenue of £72.3 billion, and the UK's net contribution coming to £2.5 billion, comprising payments of £8.3 billion, with a £3.5 billion abatement. Against this background of financial contribution, was a report from the European Court of Auditors, in October 2006, which found the accounts of the European Union did reflect the revenue and expenditure for the year, but had noted some errors in relation to balance sheet items, which led the Court not to issue a Statement of Assurance, which confirms the legality and regularity of the European Community's expenditure. For the NAO, the main findings included the views of the European Court of Auditors, that financial management had been strengthened and consolidated. Further anti-fraud measures, as introduced by OLAF (the European Union's Anti-Fraud Office) had also been strengthened, and that European Union expenditure was not subject to excessive fraud. The NAO sees the success of gaining a Statement of Assurance, as linked to the implementation of the European Commission's action plan of simplifying the rules and regulations governing European Union programmes (as noted in the HCP 498, session 2004-05, ISBN 0215023870). The Court of Auditor's also noted some weaknesses in the UK's management and control of structural measures programmes, and the NAO states that relevant UK authorities should ensure their risk management arrangements focus on the need for proper control and management of European Union funds.

Download or read book Information Note on the Annual Report of the European Court of Auditors Concerning the Financial Year 1997 written by Court of Auditors of the European Communities and published by . This book was released on 1998 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book HC 342 xiv Fifteenth report of session 2015 16 written by Great Britain. Parliament. House of Commons. European Scrutiny Committee and published by The Stationery Office. This book was released on 2015 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Information Note Concerning the Annual Report of the European Court of Auditors Concerning the Financial Year 1996 written by Court of Auditors of the European Communities and published by . This book was released on 1997 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: