The European Court of Auditors
The European Court of Auditors has the task of monitoring the correct use of EU funds. It is authorised to examine all bodies and individuals that receive and manage EU funds. In the member states, the Court of Auditors cooperates with national authorities when it carries out its scrutiny. Its mandate also includes proposing improvements and reporting suspected irregularities to the European Anti-Fraud Office (OLAF). Sweden's member of the Court of Auditors is Eva Lindström.
The European Court of Auditors
- monitors that EU funds are used and accounted for in the correct way
- audits the EU institutions and public authorities in member states that manage EU funds
- reports irregularities and proposes improvements
- consists of 27 members, one from each member state
Scrutinises the use of EU funds
EU funds go to many different areas – from agriculture to police cooperation, from research to courses for the unemployed. The funds are taken from the EU budget, which the EU countries contribute to jointly. The European Court of Auditors has the task of monitoring the correct use of these funds.
Authorised to examine all bodies and individuals that receive EU funds
The European Court of Auditors, or the Court of Auditors as it is often referred to, is the EU institution with the task of monitoring the correct use of EU funds. It is authorised to examine all organisations and individuals that receive or manage EU funds, not just EU institutions. Every autumn, the Court of Auditors presents an annual report. It contains an examination of how the European Commission, which manages the EU budget, has dealt with its assignment.
Annual report to the European Parliament ahead of decision
The European Court of Auditors’ annual report serves as a basis for the European Parliament which, at the recommendation of the Council of the European Union, decides whether the European Commission shall be granted discharge from liability for the past year. Discharge from liability means that the Parliament considers that the Commission has satisfactorily managed its budgetary responsibilities.
- The EU budget
- The European Commission
- The European Parliament
Independent members from the EU member states
The European Court of Auditors consists of one member from each member state. The 27 members must be entirely independent and may not let themselves be influenced by the EU countries’ governments or others. Sweden's member is Eva Lindström.
Scrutinises and proposes improvements
The European Court of Auditors does not only publish an annual report, it also publishes regular reports and audits of institutions and activities that manage funds from the EU budget. Its mandate also includes proposing improvements.
Cooperates with public authorities in the member states
When the European Court of Auditors scrutinises activities in the member states, its audits may be conducted in cooperation with national authorities. In Sweden, for example, the Court of Auditors may conduct audits together with the Swedish National Audit Office or the Swedish agencies responsible for regional support from the EU.
EU cooperation on the Swedish National Audit Office website
Reports fraud and errors
The European Court of Auditors examines but cannot intervene when it discovers irregularities. If, for example, the auditors discover cases of fraud, they report them to the European Anti-Fraud Office (OLAF). When the member states’ institutions make errors, the matter is normally dealt with by the national authorities.