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

This Rolling Check-list presents a comprehensive overview of the European Court of Auditors' (ECA) Special Reports, concentrating on the ones relevant for the 2013 EU Discharge procedure. The document seeks to link the topics discussed by the Special Reports to the relevant debates and positions within the European Parliament, including notably the working documents of the Budgetary Control Committee, to the work of the various specialised parliamentary committees, and to individual Members' questions. It is produced by the Policy Performance Appraisal 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 helping them to scrutinise 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.