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2020 philippe froidure ad interim since 2021 zacharias kolias greece staffing edit eca staff are mainly officials recruited via the reserve lists from general competitions organised by the european personnel selection office external link epso in certain circumstances however the eca may also engage temporary or contract staff to be eligible for a post at the eca one must be a citizen of one of the european union member states traineeships edit the eca organises two traineeship sessions per year in areas of interest to its work one starting in april one in october traineeships are granted for a maximum of six months and are remunerated 1600 month or non remunerated work edit the eca publishes the results of its audit work in a variety of reports annual reports specific annual reports and special reports depending on the type of audit other published products include opinions and review based publications in total the eca published 93 reports in 2017 all reports opinions and reviews are published on the eca s website in the official eu languages criticism edit statement of assurance edit since 1994 the eca has been required to provide a statement of assurance essentially a certificate that an entire annual budget can be accounted for this has proved to be a problem as even relatively minor omissions require the eca to refuse a statement of assurance for the entire budget even if almost all of the budget is considered reliable citation needed this has led to media reports of the eu accounts being riddled with fraud where issues are based on errors in paperwork even though the underlying spending was legal citation needed the auditing system itself has drawn criticism from this perception the commission in particular has stated that the bar is too high and that only 0 09 of the budget is subject to fraud 18 the commission has elsewhere stated that it is important to distinguish between fraud and other irregularities 19 the controversial dismissal in 2003 of marta andreasen for her criticism of procedures in 2002 has for some called into doubt the integrity of the institutions it is frequently claimed that annual accounts have not been certified by the external auditor since 1994 in its annual report on the implementation of the 2009 eu budget the court of auditors found that the two biggest areas of the eu budget agriculture and regional spending have not been signed off on and remain materially affected by error 20 nonetheless the european commission claims that every budget since 2007 has been signed off 21 terry wynn an mep who served on the parliament s committee on budgetary control and reached the position of chairman has also backed these calls stating that it is impossible for the commission to achieve these standards in a report entitled eu budget public perception fact how much does it cost where does the money go and why is it criticised so much wynn cites consensus that practice in the eu differs from that in the us in the us the focus is on the financial information not on the legality and regularity of the underlying transactions so other than in europe the political reaction in the us to the failure to obtain a clean audit opinion is only a big yawn 22 by comparison the comptroller and auditor general for the united kingdom stated that there were 500 separate accounts for the uk and in the last year i qualified 13 of the 500 if i had to operate the eu system then because i qualify 13 accounts i might have to qualify the whole british central government expenditure despite the problems the barroso commission stated that it aimed to bring the budget within the court s limits by the end of its mandate in 2009 18 the eca made clear in its year report for 2010 that responsibility for the legality and regularity of spending on cohesion policies starts in the member states but the commission bears the ultimate responsibility for the correct implementation of the budget in previous reports the eca has noted that regardless of the method of implementation applied the commission bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts of the european communities article 274 of the treaty 20 size edit the size of the eca has also come under criticism owing to the one member per state system its college of members grew from nine to twenty eight as of 2013 twenty seven after completing of the united kingdom withdrawal from the european union brexit on 31 january 2020 23 24 attempting to get consensus in the body has thus become more difficult this led to the number of its special reports per year shrinking from fifteen to six between 2003 and 2005 despite its staff growing by 200 over the same period some proposals have been for its size to be reduced to five members or just one possibly with an advisory board with members from each member state however neither the european constitution nor the treaty of lisbon proposed any changes to its composition despite calls by former eca members and meps to embrace change 4 25 legislative references edit code of conduct for the members and former members of the court of auditors see also edit secretary general of the european court of auditors cour des comptes france federal court of auditors of germany tribunal de cuentas spain chamber of accounts greece swedish national audit office government accountability office us australian national audit office national audit office china bundesrechnungshof national audit office united kingdom supreme chamber of control of the republic of poland netherlands court of audit court of audit of belgium audit chamber of armenia rigsrevisionen references edit 1 2 staff writer 2024 european court of auditors uia global civil society database uia org brussels belgium union of international associations yearbook of international organizations online retrieved 12 january 2025 glossary of summaries eur lex eur lex europa eu archived from the original on 6 january 2020 retrieved 25 march 2020 1 2 european court of auditors cvce archived from the original on 8 april 2019 retrieved 28 april 2013 1 2 bösch herbert 18 october 2007 speech by herbert bösch chairman of the european parliament s committee on budgetary control europa web portal archived from the original on 19 august 2020 retrieved 17 october 2007 1 2 3 4 institutions of the eu the european court of auditors europa web portal archived from the original on 22 december 2009 retrieved 15 october 2007 power of audit of the european court of auditors cvce archived from the original on 9 june 2013 retrieved 28 april 2013 eu may force region to repay cash bbc news 16 october 2007 archived from the original on 19 october 2007 retrieved 17 october 2007 budgetary control 1996 discharge raises issue of confidence in the commission europa web portal 1999 archived from the original on 26 september 2008 retrieved 15 october 2007 consultative powers of the european court of auditors cvce archived from the original on 9 january 2014 retrieved 28 april 2013 council decision 77 656 eec euratom ecsc 18 october 1977 cvce archived from the original on 20 april 2025 retrieved 22 may 2025 composition of the european court of auditors cvce archived from the original on 3 october 2012 retrieved 28 april 2013 organisation and operation of the european court of auditors cvce archived from the original on 3 october 2012 retrieved 28 april 2013 glossary the european court of auditors europa web portal archived from the original on 28 april 2025 retrieved 22 may 2022 1 2 organisation of the european court of auditors cvce archived from the original on 3 october 2012 retrieved 28 april 2013 a lifetime in public sector auditing european court of auditors 29 october 2025 retrieved 18 july 2026 presidents of the european court of auditors cvce 13 august 2011 archived from the original on 3 october 2012 retrieved 28 april 2013 organisation eca europa eu retrieved 26 march 2026 1 2 mulvey stephen 24 october 2006 why the eu s audit is bad news bbc news archived from the original on 9 november 2006 retrieved 15 october 2007 protection of the european union s financial interests fight against fraud annual report 2009 vid p 5 pdf europa archived from the original pdf on 29 july 2010 retrieved 22 december 2010 1 2 openeurope openeurope archived from the original on 27 october 2011 retrieved 14 september 2011 fact check on the eu budget european commission archived from the original on 30 march 2019 retrieved 29 march 2019 eu budget public perception fact vid ii 1 2 conclusion terry wynn archived from the original on 16 july 2011 retrieved 22 december 2010 timeline the eu uk withdrawal agreement former members karlsson jan tobisson lars 6 june 2007 much talk little action at european court of auditors european voice archived from the original on 26 november 2020 retrieved 15 april 2020 external links edit archives of the european court of auditors at the historical archives of the eu in florence access to documents of the court of auditors on eur lex european court of auditors page on cvce eu v t e european union articles history timeline ideas of european unity before 1948 founders 1948 1957 1958 1972 1973 1993 1993 2004 since 2004 predecessors defence policy western union 1948 1954 western european union 1954 2011 european communities 1967 2009 international authority for the ruhr 1949 1951 european coal and steel community 1951 2002 european economic community 1958 1993 european community 1993 2009 european atomic energy community est 1958 central bank european monetary cooperation fund 1973 1994 european monetary institute 1994 1998 financial stability european financial stability facility 2010 2012 european financial stability mechanism 2010 2012 enlargements 1954 1973 1981 1986 1990 1995 2004 2007 2013 withdrawals 1962 1984 1985 2012 2020 geography geography demographics external border environmental issues extreme points geographic centre institutional seats of the european union larger urban zones largest cities member states protected areas regions first level nuts special territories statistics urban areas bodies institutions legislature european parliament president vice presidents secretariat committees elections constituencies political groups european political parties european political foundations council of the european union presidency general secretariat eurogroup executive european council president euro summit european commission president vice presidents commissioners directorates general judiciary court of justice of the european union court of justice general court central bank european central bank president system of central banks eurosystem supreme audit institution european court of auditors secretary general other international law eu bodies european atomic energy community eib group european investment bank european investment fund eib institute european university institute european stability mechanism unified patent court independent offices european ombudsman european data protection supervisor agencies agencies of the european union advisory bodies european committee of the regions european economic and social committee military bodies political and security committee european union military committee european union military staff law acquis charter of fundamental rights competition law copyright law directive citizens rights mechanism for cooperation and verification official journal legislative procedure citizens initiative referendums regulation lgbtq rights enhanced cooperation treaties opt outs withdrawal economy budget currencies community preference government procurement eurozone euro international status and usage transport traceca minimum wage average wage unemployment rate health expense per person politics concepts european integration eurosphere intergovernmentalism multi speed europe neofunctionalism optimum currency area supranational union euroscepticism eurosclerosis euromyths federalisation pro europeanism budget accountability censorship democratic legitimacy differentiated integration privileged partnership potential superpower status policies area of freedom security and justice migration and asylum policy schengen area european judicial network criminal matters citizenship passports identity card list driving licence vehicle registration plates common foreign and security policy common security and defence policy permanent structured cooperation enlargement policy neighbourhood policy global strategy economic and monetary union emu eurozone european banking union european banking supervision single resolution mechanism capital markets union european system of financial supervision single market agricultural policy cultural policies customs union educational policies energy policy environmental policy european green deal fisheries policy healthcare health insurance card labour mobility regional development european structural and investment funds space policy sport policies vat area foreign relations neighbourhood policy european economic area eea joint committee energy community european political community european common aviation area european higher education area eu esa framework agreement eu esa space council european peace facility economic partnership agreements european union association agreement stabilisation and association process eastern partnership euronest parliamentary assembly eu gateway programme eu strategy for the south caucasus northern dimension union for the mediterranean global strategy free trade agreements enlargement current agenda statistics culture douzelage house of european history 2012 nobel peace prize laissez passer languages media freedom public holidays religion telephone numbers symbols european union studies lists books on the subject regulations directives national parties by affiliation presidents of the institutions terrorist incidents outline category portal portal european union authority control databases international isni viaf gnd national united states france bnf data czech republic spain portugal norway vatican israel people trove other idref yale lux retrieved from https en wikipedia org w index php title european_court_of_auditors oldid 1368385293 secretary general categories european court of auditors european union law supreme audit institutions institutions of the european union hidden categories articles with short description short description is different from wikidata use dmy dates from april 2020 pages using gadget wikiminiatlas all articles with unsourced statements articles with unsourced statements from october 2009 articles with unsourced statements from january 2011 pages using the kartographer extension this page was last edited on 8 august 2026 at 19 28 utc page was rendered with parsoid text is available under the creative commons attribution sharealike 4 0 license additional terms may apply by using this site you agree to 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