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Text of the page (random words):
pportionment referendums related to the eu european elections 1979 1984 1989 1994 1999 2004 2009 2014 2019 2024 latest election elections in eu member states austria belgium bulgaria croatia cyprus czech republic denmark estonia finland france germany greece hungary ireland italy latvia lithuania luxembourg malta netherlands poland portugal romania slovakia slovenia spain sweden law acquis conferral primacy ecj case 6 64 subsidiarity regulation democratic legitimacy directive decision recommendation fundamental rights policies and issues budget customs union free trade agreements european single market area of fs j policies agricultural energy fisheries regional citizenship passports of the european union identity pro europeanism euroscepticism european banking union european banking supervision single resolution mechanism capital markets union european system of financial supervision institutional seats of the european union integration supranationalism european federation multi speed europe enhanced cooperation foreign relations high representative kaja kallas ext action service foreign policy defence policy foreign relations of eu member states austria belgium bulgaria croatia cyprus czech republic denmark estonia finland france germany greece hungary ireland italy latvia lithuania luxembourg malta netherlands poland portugal romania slovakia slovenia spain sweden argentina european union relations armenia european union relations asean european union relations australia european union relations brazil european union relations canada european union relations china european union relations european union nato relations georgia european union relations iceland european union relations iran european union relations israel european union relations japan european union relations kazakhstan european union relations mexico european union relations moldova european union relations norway european union relations russia european union relations switzerland european union relations turkey european union relations ukraine european union relations united kingdom european union relations history post brexit united kingdom relations with the european union brexit united states european union relations common travel area ireland microstates and the european union european union and the united nations european union association agreement european neighbourhood policy eastern partnership euronest parliamentary assembly g7 g20 defunct bodies european communities 1958 1993 european coal and steel community european economic community european community western european union convention on the future of europe european union portal other countries v t e see also history of the european union the eca was created by the 1975 budgetary treaty and was formally established on 18 october 1977 holding its first session a week later at that time the eca was not a formal institution it was an external body designed to audit the finances of the european communities it replaced two separate audit bodies one which dealt with the finances of the european economic community and euratom and one which dealt with the european coal and steel community 3 the eca did not have a defined legal status until the treaty of maastricht when it was made the fifth institution the first new institution since the founding of the community by becoming an institution it gained some new powers such as the ability to bring actions before the european court of justice ecj at first its audit power related only to the european community pillar of the european union eu but under the treaty of amsterdam it gained the full power to audit the finances of the whole of the eu 3 functions edit despite its name the eca has no jurisdictional functions it is rather a professional external investigatory audit agency 4 the primary role of the eca is to externally check if the budget of the european union has been implemented correctly and that eu funds have been spent legally and with sound management in doing so the eca checks the paperwork of all persons handling any income or expenditure of the union and carries out spot checks the eca is bound to report any problems in its reports for the attention of the eu s member states and institutions these reports include its general and specific annual reports as well as special reports on its performance audits 5 6 the eca s decision is the basis for the european commission decisions for example when the eca found problems in the management of eu funds in the regions of england the commission suspended funds to those regions and is prepared to fine those who do not return to acceptable standards 7 in this role the eca has to remain independent yet remain in touch with the other institutions for example a key role is the presentation of the eca s annual report to the european parliament it is based on this report that the parliament makes its decision on whether or not to sign off the european commission s handling of the budget for that year 5 the parliament notably refused to do this in 1984 and 1999 the latter case forced the resignation of the santer commission 8 the eca if satisfied also sends assurances to the council and parliament that the taxpayers money is being properly used 5 and the eca must be consulted before the adoption of any legislation with financial implications but its opinion is never binding 9 organisation edit each eu member state nominates a candidate to serve as an eca member members are formally appointed by the council of the european union after consultation with the european parliament they are appointed for a renewable term of six years they are not all replaced every six years however as their terms do not coincide four of the original members began with reduced terms of four years for this reason 10 members are chosen from people who have served in national audit bodies who are qualified for the office and whose independence is beyond doubt while serving in the court members cannot engage in any other professional activities 11 as the body is independent its members are free to decide their own organisation and rules of procedure although these must be ratified by the council of the european union 12 since the treaty of nice the eca can set up chambers 13 with only a few members each to adopt certain types of reports or opinions it is currently composed of five audit chambers each of which has specific areas of responsibility members are responsible for leading audits and guiding reports through the internal adoption procedure when a report has been adopted the reporting member presents it to the institutional stakeholders such as the european parliament and the council of the european union and to the media the eca is supported by a staff of approximately 800 auditors translators and administrators recruited as part of the european civil service auditors are divided into auditor groups which inspect and prepare draft reports for the eca to take decisions upon inspections take place not only of eu institutions but of any state which receives eu funds given that 90 of income and expenditure is managed by national authorities rather than the eu upon finding a fault the eca possessing no legal powers of its own informs the european anti fraud office olaf which is the eu s anti fraud agency 5 the eca is also assisted by the secretary general of the european court of auditors elected by the college of eca members who along with general management and assistance to the president draws up draft minutes and keeps archives of decisions as well as ensuring the publication of reports in the official journal of the european union 14 president edit the members then elect one of their members as the president of the eca for a renewable three year term the election takes place by a secret ballot of those members who applied for the presidency the duties of the president which may be delegated are to convene and chair the meetings of the eca ensuring that decisions are implemented and the departments and other activities are soundly managed the president also represents the institution and appoints a representative for it in contentious proceedings 14 the current president is tony murphy from ireland who took office on 1 october 2022 and was re elected for a second three year term beginning on 1 october 2025 15 he succeeded klaus heiner lehne germany elected in 2016 the previous presidents were sir norman price elected in 1977 united kingdom michael murphy 1977 ireland pierre lelong 1981 france marcel mart 1984 luxembourg aldo angioi 1990 italy andré middelhoek 1992 netherlands bernhard friedmann 1996 germany jan o karlsson 1999 sweden juan manuel fabra vallés 2002 spain hubert weber 2006 austria and vítor manuel da silva caldeira 2007 portugal 16 members edit list of members of the european court of auditors as of 26 march 2026 17 member state name member since chamber status austria helga berger 1 august 2020 chair of the audit quality control committee belgium annemie turtelboom 1 may 2018 chamber ii dean bulgaria iliana ivanova 1 january 2025 chamber i member croatia ivana maletić 15 july 2019 chamber iv member cyprus lefteris christoforou 2 november 2022 chamber v member czech republic jan gregor 7 may 2016 chamber v dean and member for the annual report denmark bettina jakobsen 1 september 2015 chamber iii dean estonia keit pentus rosimannus 1 january 2023 chamber i member finland petri sarvamaa 1 june 2024 chamber iv member france pierre moscovici 1 january 2026 member germany daniel caspary 1 march 2026 chamber i member greece nikolaos milionis 1 january 2014 chamber i member hungary ildikó pelczné gáll 1 september 2017 chamber v member ireland tony murphy 1 may 2018 president italy carlo alberto manfredi selvaggi 1 may 2024 chamber ii member latvia mihails kozlovs 7 may 2016 chamber iv dean lithuania laima andrikienė 16 november 2022 chamber iii member luxembourg joëlle elvinger 1 january 2020 chamber i dean malta george marius hyzler 1 october 2022 chamber iii member netherlands stef blok 1 september 2022 chamber ii member poland marek opioła 1 february 2021 chamber iii member portugal joão leão 1 march 2024 chamber i member romania lucian romașcanu 1 july 2025 chamber iv member slovakia katarína kaszasová 16 october 2023 chamber v member slovenia jorg kristijan petrovič 7 may 2022 chamber v member spain alejandro blanco fernández 1 march 2024 chamber ii member sweden hans lindblad 1 june 2024 chamber iv member secretary general edit the secretary general is the eca s most senior member of staff appointed for a renewable term of six years he is responsible for the management of the eca s staff and for the administration of the eca in addition the secretary general is responsible for the budget translation training and information technology list of secretaries general edit 1989 1994 patrick everard 1994 2001 edouard ruppert 2001 2008 michel hervé france 2008 2009 john speed ad interim united kingdom 2009 2020 eduardo ruiz garcia spain 2020 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 b...
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