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 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 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 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 Information Note on the Annual Report of the Court of Auditors of the European Communities Concerning the Financial Year 1995 written by Court of Auditors of the European Communities and published by . This book was released on 1996 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Information Note on the Annual Report of the Court of Auditors Concerning the Financial Year 1995 written by Communautés européennes Cour des comptes and published by . This book was released on 1996 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 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:

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 Implementing European Union Public Policy written by Roger Levy and published by Edward Elgar Publishing. This book was released on 2000-01-01 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of EU programme management in all of the main spending areas over a 20-year period. After setting out the management framework in each area, the author examines audit evidence to build up a comprehensive performance profile.

Download or read book Official Journal of the European Communities written by and published by . This book was released on 1998 with total page 1176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Specialized Administrative Law of the European Union written by Herwig C. H. Hofmann and published by Oxford University Press. This book was released on 2018-11-30 with total page 892 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume deals with the law governing the administrative implementation of European Union public policy. Much of this law is specific to individual policy sectors. The volume provides a study of such specialized admininstrative law for more than twenty sectors. This cross-sectoral approach allows for detailed comparisons of EU administration in diverse policy fields. It identifies situations where legal structures and approaches may be unnecessarily duplicated, thus indicating where a comprehensive, general system could be advantageous for both Union law and policy achievement. The comparative nature of the study also draws attention to policy fields which have proven to be testing grounds for approaches adopted subsequently in other areas. In addition, the work highlights the distinctive, highly networked, and strongly cooperative character of EU administration, as a reflection of, and a foundation for, the operative nature of the European Union as a whole.

Download or read book Public Expenditure Control in Europe written by Milagros García Crespo and published by Edward Elgar Publishing. This book was released on 2005-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.

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 EU Support to Timber producing Countries Under the FLEGT Action Plan written by and published by . This book was released on 2015 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Illegal logging and trade in illegally logged timber affect most of the forested countries. It causes environmental damage and loss of biodiversity, and has negative economic and social effects. The EU action plan on forest law enforcement, governance and trade (FLEGT) aims to reduce illegal logging globally by supporting forest governance in timber-producing countries and by reducing the imports of illegally harvested timber to the EU. In this report the Court concludes that the commission's support to timber-producing countries in the framework of the FLEFT action plan was not sufficiently well managed. While the FLEGT action plan was conceived in an innovative way, the Commission did not devise and appropriate work plan with clear objectives, milestones and a dedicated budget. It did not clearly prioritise its assistance, and monitoring and reporting procedures were unsatisfactory. The main projects examined were not successful and the envisaged timber licensing schemes are not yet fully operational in any of the partner countries."--Page [4] of cover.

Download or read book 2012 EU Audit in Brief written by European Court of Auditors and published by . This book was released on 2013 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its annual reports on the EU budget and the European Development Funds, the ECA gives its opinion - or statement of assurance - on the reliability of the accounts and the legality and regularity of the transactions that underlie them. The purpose of this information note is to provide a summary of the main findings and conclusions. The full texts of the reports are available on the ECA's website and are published in the Official Journal of the European Union. -- EU Bookshop.