EUROPEAN COURT OF AUDITORS

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Presentation transcript:

EUROPEAN COURT OF AUDITORS M. Carmen Santos

BACKGROUND The European Court of Auditors is the 5th institution of the European Union. Created by the 1975 Budgetary Treaty, as an external body of the EU. Formerly established in 1977 when it started functioning as an external Community audit.

Gained importance with the Treaty of Amsterdam (1999): Since the Treaty of Maastricht it was recognized as one of the five institutions of the European Communities. Gained importance with the Treaty of Amsterdam (1999): Power to audit finances of the whole of the EU.

ORGANIZATION The ECA is formed by one member from each EU state. Institution supported by: Auditors, translators and administrators. Secretary General President: Vítor Manuel da Silva Caldeira (Portugal) Elected in 2007

The Court of Auditors has no juridical powers. The instrument used by the ECA is mainly the operating budget of the EU communities. The Court has lately adopted the Communication policy and standards: Process by which the European Court of Auditors communicate it’s role, work and the results obtained, to the outside world.

ROLE The role of the ECA nowadays consists on: Checking that the EU budget is being correctly implemented. Checking that EU funds are being spent properly. Ensuring that the EU's citizens are getting maximum value for their money.

To carry out it’s function: Contributes to improving EU financial management. Assists in managing the correct implementation of the budget. Evaluates the assortment and expenditure of funds. Acts independently.