{"id":63395,"date":"2021-02-23T13:48:40","date_gmt":"2021-02-23T12:48:40","guid":{"rendered":"https:\/\/www.cde.ual.es\/?p=63395"},"modified":"2022-07-27T11:05:22","modified_gmt":"2022-07-27T09:05:22","slug":"european-court-of-auditors-eca","status":"publish","type":"post","link":"https:\/\/www.cde.ual.es\/en\/european-court-of-auditors-eca\/","title":{"rendered":"European Court of Auditors (ECA)"},"content":{"rendered":"<p><strong><a href=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_.png\"><img decoding=\"async\" class=\"wp-image-63398 aligncenter\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_.png\" alt=\"\" width=\"212\" height=\"212\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_.png 1200w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_-300x300.png 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_-1024x1024.png 1024w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_-150x150.png 150w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/02\/1200px-CURIA_RATIONUM_logo.svg_-768x768.png 768w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3>Access to the official webpage and social networks<\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 25%;\"><strong><a href=\"http:\/\/www.eca.europa.eu\/es\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-79114 size-medium\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/9e5a4a16e78a187fc3e47fc6e2c5f03a-trazo-de-icono-de-sitio-web-de-internet-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/9e5a4a16e78a187fc3e47fc6e2c5f03a-trazo-de-icono-de-sitio-web-de-internet-300x300.png 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/9e5a4a16e78a187fc3e47fc6e2c5f03a-trazo-de-icono-de-sitio-web-de-internet-150x150.png 150w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/9e5a4a16e78a187fc3e47fc6e2c5f03a-trazo-de-icono-de-sitio-web-de-internet.png 512w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/strong><\/td>\n<td style=\"width: 25%;\"><a href=\"http:\/\/facebook.com\/EUauditors\/\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-79101 size-medium\" style=\"font-family: inherit; font-size: inherit;\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_-300x300.png 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_-1024x1024.png 1024w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_-150x150.png 150w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_-768x768.png 768w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/1365px-Facebook_f_logo_2019.svg_.png 1365w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/td>\n<td style=\"width: 25%;\"><a href=\"https:\/\/twitter.com\/EUauditors\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-79096 size-medium\" style=\"font-family: inherit; font-size: inherit;\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-300x300.png 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-1024x1024.png 1024w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-150x150.png 150w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-768x768.png 768w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e-1536x1536.png 1536w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2020\/01\/580b57fcd9996e24bc43c53e.png 1687w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/td>\n<td style=\"width: 25%;\"><strong><a href=\"https:\/\/www.linkedin.com\/company\/euauditors\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-79099 size-medium\" src=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/174857-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/174857-300x300.png 300w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/174857-150x150.png 150w, https:\/\/www.cde.ual.es\/wp-content\/uploads\/2021\/09\/174857.png 512w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"field-items\"><\/div>\n<hr \/>\n<p><strong>Role:<\/strong> To check EU funds are collected and used correctly, and help improve EU financial management.<br \/>\n<strong>Members:<\/strong> 1 from each EU country<br \/>\n<strong>President:<\/strong> Klaus-Heiner Lehne<br \/>\n<strong>Year established:<\/strong> 1997<br \/>\n<strong>Location: <\/strong>Luxembourg<\/p>\n<hr \/>\n<p>As the EU&#8217;s\u00a0<strong>independent external auditor<\/strong>, the European Court of Auditors (ECA) looks after the interests of EU taxpayers. It does not have legal powers, but works to improve the\u00a0<a href=\"https:\/\/europa.eu\/european-union\/about-eu\/institutions-bodies\/european-commission_en\" target=\"_blank\" rel=\"noopener\">European Commission&#8217;s<\/a>\u00a0management of the EU budget and reports on EU finances.<\/p>\n<h3>What does the ECA do?<\/h3>\n<ul>\n<li>audits<strong>\u00a0EU revenue &amp; expenditure<\/strong>, to check EU funds are correctly raised, spent, achieve value for money and accounted for<\/li>\n<li>checks any<strong>\u00a0person or organisation handling EU funds<\/strong>\u00a0\u2013 including spot checks in EU institutions (especially the Commission), EU countries and countries receiving EU aid<\/li>\n<li>writes up findings and recommendations in audit\u00a0<strong>reports,\u00a0<\/strong>for the European Commission and national governments<\/li>\n<li>reports suspected\u00a0<strong>fraud, corruption or other illegal activity<\/strong>\u00a0to the\u00a0<a href=\"http:\/\/ec.europa.eu\/anti-fraud\/home_en\" target=\"_blank\" rel=\"noopener\">European Anti-Fraud Office<\/a>\u00a0(OLAF)<\/li>\n<li>produces an\u00a0<a href=\"http:\/\/www.eca.europa.eu\/en\/Pages\/AnnualActivityReports.aspx\" target=\"_blank\" rel=\"noopener\">annual report<\/a>\u00a0for the\u00a0<a href=\"https:\/\/europa.eu\/european-union\/about-eu\/institutions-bodies\/european-parliament_en\" target=\"_blank\" rel=\"noopener\">European Parliament<\/a>\u00a0and\u00a0<a href=\"https:\/\/europa.eu\/european-union\/about-eu\/institutions-bodies\/council-eu_en\" target=\"_blank\" rel=\"noopener\">Council of the EU<\/a>, which the Parliament examines before deciding whether to approve the Commission&#8217;s handling of the EU budget<\/li>\n<li>gives its\u00a0<strong>expert\u00a0<\/strong><strong>opinion<\/strong>\u00a0to EU policymakers on how EU finances could be better managed and made more accountable to citizens<\/li>\n<\/ul>\n<p>Also publishes opinions on preparatory legislation that will impact EU financial management, as well as position papers, reviews and ad hoc publications on EU public finance issues.<\/p>\n<p>To be effective, the Court must be\u00a0<strong>independent\u00a0<\/strong>of the institutions and bodies it audits. To this end, it is free to decide on:<\/p>\n<ul>\n<li><strong>what<\/strong>\u00a0it will audit<\/li>\n<li><strong>how<\/strong>\u00a0to do this<\/li>\n<li><strong>how &amp; when<\/strong>\u00a0to present its findings<\/li>\n<\/ul>\n<p>The Court&#8217;s audit work focuses mainly on the European Commission \u2013 the main body responsible for implementing the EU budget. But it also works closely with national authorities, because the Commission manages most EU funds (around 80%) jointly with them.<\/p>\n<h3>Composition<\/h3>\n<p><a href=\"http:\/\/www.eca.europa.eu\/en\/Pages\/OrganizationChartList.aspx\" target=\"_blank\" rel=\"noopener\">Court members<\/a>\u00a0are\u00a0<strong>appointed by the Council<\/strong>, after consulting the Parliament, for renewable<strong>\u00a06-year terms<\/strong>. They choose one of their number as President for a 3-year term (also renewable).<\/p>\n<h3>How does the ECA work?<\/h3>\n<p>It carries out 3 types of audit:<\/p>\n<ul>\n<li><strong>Financial audits<\/strong>\u00a0\u2013 checking that accounts accurately present the financial position, results and cash flow for the year.<\/li>\n<li><strong>Compliance audits<\/strong>\u00a0\u2013 checking that financial transactions follow the rules.<\/li>\n<li><strong>Performance audits<\/strong>\u00a0\u2013 checking that the EU funds achieve its goals with the fewest possible resources and in the most economical manner.<\/li>\n<\/ul>\n<p>The Court is divided into\u00a0<strong>audit groups<\/strong>\u00a0called &#8216;<a href=\"http:\/\/www.eca.europa.eu\/en\/Pages\/OrganisationChart.aspx\" target=\"_blank\" rel=\"noopener\">chambers<\/a>&#8216;. They prepare\u00a0<strong>reports &amp; opinions<\/strong>\u00a0for the Court members to adopt, thus making them official.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Access to the official webpage and social networks Role: To check EU funds are collected and used correctly, and help improve EU financial management. Members: 1 from each EU country President: Klaus-Heiner Lehne Year established: 1997 Location: Luxembourg As the EU&#8217;s\u00a0independent external auditor, the European Court of Auditors (ECA) looks after the interests of [&hellip;]<\/p>\n","protected":false},"author":101011,"featured_media":63398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[157],"tags":[1217,2413,368,2711],"class_list":{"0":"post-63395","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-uncategorized","8":"tag-europe","9":"tag-european-court-of-auditors-en","10":"tag-european-union","11":"tag-institutions","12":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>European Court of Auditors (ECA) | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cde.ual.es\/en\/european-court-of-auditors-eca\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"European Court of Auditors (ECA) | CDE Almer\u00eda - Centro de Documentaci\u00f3n Europea - Universidad de Almer\u00eda\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Access to the official webpage and social networks Role: To check EU funds are collected and used correctly, and help improve EU financial management. 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