The objective of this study is to identify the fundamental determinants of citizen participation within the framework of the "Let's Take Control" initiative, implemented by the General Comptroller's Office of Manizales Municipality during 2020-2021, with a specific focus on fostering public...

Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not...

Independent fiscal institutions, sometimes also called Fiscal Councils, are an important component of any national fiscal framework. As a result of the economic governance review at EU level, the role of IFIs in EU legislation was strengthened. In particular, the amended Directive on national...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

To what extent can anti-corruption measures serve to limit patronage and corrupt networks effectively and sustainably in clientelist societies with a prevailing norm of corruption? We develop a political agency model in which office holders are motivated to reduce rent seeking behavior through...

This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling for various economic and institutional factors....

This report presents the results of our audit of the agencies for the 2024 financial year. For simplification, we refer to the agencies using their acronyms instead of their full names. A list of all agencies and their acronyms is provided at the beginning of the report. The report is structured...

The '2024 EU audit in brief' provides an overview of our 2024 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. We...

The '2024 EU audit in brief' provides an overview of our 2024 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. We...

Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not...

Who checks that EU policies meet their objectives and taxpayers' money is well spent? How do the EU Auditors help improve the EU's financial management? Who are the EU Auditors? How do the EU Auditors help to make sure EU spending achieves value for money?

Who checks that EU policies meet their objectives and taxpayers' money is well spent? How do the EU Auditors help improve the EU's financial management? Who are the EU Auditors? How do the EU Auditors help to make sure EU spending achieves value for money?

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

This study, commissioned by the European Parliament's Committee on Budgetary Control, explores new technological developments that are being or could be applied in the field of budgetary control and how these could be used to enhance the prevention of fraud and corruption and ensure sound...

Our annual report presents our opinion on whether the EU's annual accounts are reliable and whether the underlying revenue and expenditure transactions comply with the applicable rules and regulations. It also presents our analysis of the budgetary and financial management and performance...

This report presents the results of our annual audit of the EU agencies and other EU bodies (collectively referred to as 'the agencies') for the 2023 financial year. For simplification, we refer to the agencies using their acronyms instead of their full names. A list of all agencies and their...

The '2023 EU audit in brief' provides an overview of our 2023 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. We...

The '2023 EU audit in brief' provides an overview of our 2023 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. We...

The '2023 EU audit in brief' provides an overview of our 2023 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. We...

The annual management and performance report (AMPR) is the Commission's high-level performance report on the EU budget, and part of the Commission's annual financial reporting package. The legal deadlines involved limit what we can address comprehensively in time for the annual discharge...

In April 2023, the European Commission issued a directive proposal on EU economic governance reform. The Council cut some tasks of Independent Fiscal Institutions (IFIs) that were in the Commission directive proposal; whether this cutting is justified is an open question. Early this year, the...

As an important part of the national political system, government audits play a significant role in supervising and restricting enterprises. Since 2010, the National Audit Office of China has repeatedly disclosed the problems regarding enterprises' M&A to prevent the loss of state-owned assets....

Unlike common practices in other EU member states and despite being mandated by EU law, Poland still lacks a fully-fledged Independent Fiscal Institution. IFIs are impartial, expert bodies that help improve the transparency, accountability, and quality of fiscal policies, and support sound and...

Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government...

This research aims to investigate the impact of the Internal Audit Function (IAF), Internal Control (IC), and Fraud Prevention (FP) on governance (GOV). Additionally, this study examines whether IC and FP mediate the relationship between the IAF and GOV. The testing was conducted in the local...

The '2022 EU audit in brief' provides an overview of our 2022 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. We...