The '2021 EU audit in brief' provides an overview of our 2021 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....

The '2021 EU audit in brief' provides an overview of our 2021 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....

The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were compared to the data provided for 2017 by the tax...

We study how political constraints, characterized by the degree of flexibility to choose fiscal policy, affect the probability of sovereign default. To that end, we relax the assumption that policymakers always repay their debt in the dynamic model of fiscal policy developed by Battaglini 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...

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...

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...