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 2021 financial year, as well as additional agency-related audit results from other tasks such as special audits or opinions. In this report, for...

At national level, the Dutch supreme audit institution, the Netherlands Court of Audit (Algemene Rekenkamer), is headed by three board members, who are appointed for life. However, board members can either end their term on their own initiative. They have to retire when they reach the age of 70....

This paper shows that in American states balanced budget rules are effective in enforcing fiscal discipline but they have no costs in terms of increased output variability. More specifically, we show that tighter fiscal rules are associated with larger average surplus and lower cyclical...