European Court of Auditors

Европейска сметна палата
Tribunal de Cuentas Europeo
Evropsky Ucetni Dvur
Den Europaeiske revisionsret
Europäischer Rechnungshof
Euroopa Kontrollikoda
Ευρωπαϊκό Ελεγκτικό Συvέδριo
Cour des comptes européenne
Cúirt Iniúchóiri na Heorpa
Europski Revizorski Sud
Corte dei conti europea
Eiropas Revizijas Palata
Europos Audito Rumai
Európai Szamvevoszék
Il-Qorti Ewropea Ta' l-Awdituri
Europese Rekenkamer
Europejski Trybunał Obrachunkowy
Tribunal de Contas Europeu
Curtea de Conturi Europeana
Európsky Dvor Auditorov
Evropsko Racunsko Sodisce
Euroopan Tilintarkastustuomioistuin
Europeiska revisionsrätten

Founded

1975-07-22

History

Established by the Treaty of Brussels. Became operational in Oct 1977. Originally within the framework of the H-XF0662 - European Communities (EC), the status of the Court was enhanced to institution (1 Nov 1993) of F-XF2147 - European Union (EU) under the T-XT9113 - Treaty on European Union (Maastricht Treaty), signed 7 Feb 1992, which set out the terms of the EU, since which time the Court has been referred to under its present title. The Court is thus one of 5 institutions of the European Union and a common institution to: H-XD0665 - European Community (previously 'European Economic Community - EEC'); H-XD0666 - European Atomic Energy Community (Euratom); and H-XD0663 - European Coal and Steel Community (ECSC). (Note that the ECSC ceased to exist in July 2002, following expiration of the Paris Treaty; the European Community became responsible for the steel sector). Prior to 1975 the Court's functions were carried out by 2 separate bodies: EEC and Euratom Audit Board (Commission de contrôle) and ECSC Auditor General (Commissaire aux comptes). The Court's role was confirmed and strengthened on 1 May 1999 with the entry into force of the T-XT9706 - Treaty of Amsterdam, which empowered the Court to carry out sound financial management audits, emphasized its role in the fight against fraud and allowed it to have recourse to the Court of Justice in order to protect its prerogatives with regard to the other EU institutions. The T-XT0128 - Nice Treaty of 1 Feb 2003 confirmed the principle that there should be one member from each Member State, which allowed the Court the option of being organized in chambers and highlighted the importance of the Court's cooperation with national audit bodies. The T-XT2073 - Treaty of Lisbon again affirmed mandate and status as EU institution.

Aims

Contribute to improving EU financial management; promote accountability and transparency; act as the independent guardian of the financial interests of the citizens of the Union; check if EU budget has been implemented correctly and that EU funds have been raised and spent legally and in accordance with the principles of sound financial management.

Activities

Structure

Court comprises one member from each EU member state, appointed by Council of Ministers for 6-year terms after consultation with F-XF0667 - European Parliament (EP). Members elect President from among themselves (3-year term). Court enjoys organizational autonomy and has adopted its own rules of procedure. Chambers (5): I - sustainable use of natural resources; II - investment for cohesion, growth and inclusion; III - external action, security and justice; IV - regulation of markets and competitive economy; V - financing and administering the Union. Horizontal committees (2): Audit Quality Control Committee, dealing with audit policies, standards and methodology, audit support and development and audit quality control; Administrative Committee, dealing with all administrative matters and decisions on communication and strategy. Members of each Chamber elect a Dean.

Languages

Staff

Annual Budget

Finance

Relations with Inter-Governmental Organizations

Relations with Non-Governmental Organizations

Members

Type I Classification

Type II Classification

Subjects ^*

UN Sustainable Development Goals ^**

UIA Org ID

XF8309