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...

Audits are a common mechanism used by governments to monitor public spending. In this paper, we discuss the effectiveness of auditing with theory and empirics. In our model, the value of audits depends on both the underlying presence of abuse and the government's ability to observe it and...

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...

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...

This document presents the results of our annual audit of the EU agencies and other EU bodies for the 2022 financial year, as well as the result of additional work we carried out on a horizontal topic related to the agencies' response to the climate and energy crises and their reporting on...

This document presents the results of our annual audit of the EU agencies and other EU bodies for the 2022 financial year, as well as the result of additional work we carried out on a horizontal topic related to the agencies' response to the climate and energy crises and their reporting on...

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 2022 financial year. The report is structured as follows: Chapter 1 describes the agencies and the nature of our audits. Chapter 2 presents the overall...

The European Court of Auditors (ECA) is an institution of the European Union(EU) and the external auditor of the EU's finances. In this capacity, we act as the independent guardian of the financial interests of all EU citizens, notably by helping to improve the EU's financial management. In line...

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...

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...