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

This publication seeks to assist the Members of the European Parliament Committee on Budgetary Control (CONT) in their work relating to the 2022 discharge procedure,scrutinising how the general budget of the European Union is spent. It is based on a sample of 13 special reports by the European Court of Auditors (ECA), which were presented during CONT committee meetings in the 12 months from December 2022 to November 2023, and for which the committee secretariat prepared working documents. The analysis provides a general overview of the ECA's mandate and the emerging role of performance auditing. The main body of the study comprises a selection oftables covering each ECA special report. The tables gather published information to provide a concise and useful summary.