Special reports of the European Court of Auditors : a rolling check-list of recent findings

This rolling check-list is intended to present a comprehensive overview of the Special Reports of the European Court of Auditors (ECA), concentrating on those relevant for the 2014 EU Discharge procedure. This document aims to relate the topics covered in the Special Reports to the relevant debates and positions within the European Parliament, including, notably, the working documents of the Committee on Budgetary Control and the work of specialised parliamentary committees, as well as to Members' written and oral questions. Accordingly, it provides a tool for parliamentary committees and Members to better analyse the different stages in the policy cycle. It is produced by the Policy Cycle Unit of the European Parliamentary Research Service (EPRS), the EP's in-house research service and think tank, as part of its on-going support for parliamentary committees and individual Members in scrutinising the executive in its implementation of EU law, policies and programmes. The European Parliament is strongly committed to the concept of Better Law-Making, and particularly to the effective use of ex-ante impact assessment and ex-post evaluation throughout the whole legislative cycle. It is in this spirit that the Parliament has a particular interest in following the transposition, implementation and enforcement of EU law, and more generally, monitoring the impact, operation, effectiveness and delivery of policy and programmes in practice.