The European Court of Auditors is the fifth institution of the European Union (EU). There are currently five institutions of the European Union which govern the Union The European Union ( EU) is a political and economic union of twenty-seven member states, located primarily in It was established in 1975 in Luxembourg to audit the accounts of EU institutions. The city of Luxembourg (Lëtzebuerg Luxemburg also known as Luxembourg City (Stad Lëtzebuerg Ville de Luxembourg Luxemburg Stadt is a commune with city The most general definition of an audit is an evaluation of a person organization system process project or product The Court is composed of one member from each EU member state and its current president (as of 2008) is Vítor Manuel da Silva Caldeira. A Member State of the European Union is any one of the twenty-seven sovereign Nation states that have acceded the European Union (EU since its De facto [1]
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History
The Court of Auditors was created by the 1975 Budgetary Treaty and was formerly established on 1977-10-18, holding its first session a week later. The European Union ( EU) is a political and economic union of twenty-seven member states, located primarily in The European Union is a unique entity possessing elements of Intergovernmentalism, Supranationalism and a Multi-party Parliamentary democracy The Treaties of the European Union are a set of international treaties between the Union's member states which sets out the counstitutional basis of the The Maastricht Treaty (formally the Treaty on European Union, TEU) was signed on 7 February 1992 in Maastricht, the Netherlands after final The Treaty of Maastricht, which established the European Union, divided EU policies into three main areas called pillars. The Treaty of Amsterdam amending the Treaty of the European Union the Treaties establishing the European Communities and certain related acts, commonly known as the Amsterdam Treaty The Nice Treaty was signed by European leaders on 26 February, 2001 and came into force on 1 February 2003. The Treaty of Lisbon (also known as the Reform Treaty) is a Treaty designed to streamline the workings of the European Union (EU with amendments to the There are currently five institutions of the European Union which govern the Union The European Commission (formally the Commission of the European Communities) is the executive branch of the European Union. The President of the European Commission is the head of the European Commission, the executive branch of the European Union. José Manuel Durão Barroso (ʒuˈzɛ mɐnuˈɛɫ duˈɾɐ̃ũ bɐˈʁozu born 23 March 1956 is the 12th President of the European Commission. The Barroso Commission is the European Commission that has been in office since 22 November 2004 and is due to serve until 31 October 2009 The European Parliament ( Europarl or EP) is the only directly elected parliamentary institution of the European Union (EU The President of the European Parliament presides over the debates and activities of the European Parliament. Hans-Gert Pöttering (often written as Poettering; born September 15, 1945 in Bersenbrück, Lower Saxony) is a German A Member of the European Parliament ( English abbreviation MEP) is a member of the European Union 's legislative body the European Parliament. The Council of the European Union is the principal decision making institution in the European Union (EU Presidency of the Council of the European Union is the responsibility for the functioning of the Council of the European Union which is rotated between European Union Slovenia, officially the Republic of Slovenia (Republika Slovenija) is a Country in southern Central Europe bordering Italy to the west Janez Janša (born 17 September 1958 as Ivan Janša in Ljubljana) is a Slovenian politician and president of the Slovenian Democratic Party since The High Representative for the Common Foreign and Security Policy (HR is the main co-ordinator of the Common Foreign and Security Policy within the European Union Voting procedures for decisions not requiring unanimity Here is an overview of the formerly used currently used and proposed voting systems employed in the Council of the European There are currently five institutions of the European Union which govern the Union There are currently five institutions of the European Union which govern the Union This article refers to the European Union court not the European Court of Human Rights of the Council of Europe The Court of Justice The European Central Bank (ECB is one of the world's most important Central banks responsible for Monetary policy covering the 15 member countries of the The European Council (referred to as a European Summit) is the highest political body of the European Union. Elections in the European Union take place every five years by universal adult suffrage. Elections to the European Parliament were held from 10 June 2004 to 13 June 2004 in the 25 member states of the European Union, using varying election days according Two member states of the European Union held elections to the European Parliament in 2007. Elections to the European Parliament will be held from 4 June to 7 June 2009 in the 27 member states of the European Union, using varying election In six European Union Member States ( Belgium, France, Ireland, Italy, Poland and the United Kingdom) the national A European political party, formally a political party at European level, informally (especially in academic circles a Europarty, is a type of Political party The European Parliament is unique among supranational assemblies because it organizes itself around ideological rather than national groups Origins of the EU History of the European Union European Coal and Steel Community (ECSC Euratom A Member State of the European Union is any one of the twenty-seven sovereign Nation states that have acceded the European Union (EU since its De facto Enlargement of the European Union is the process of expanding the European Union (EU through the accession of new member states. This article deals with relations between the European Union and third countries The Law of the European Union is the unique legal system which operates alongside the laws of Member States of the European Union (EU In economics a Monetary union is a situation where several countries have agreed to share a single currency amongst themselves There are currently five institutions of the European Union which govern the Union The agencies of the European Union (or decentralised bodies of the European Union) are bodies which are distinct from the European Union's institutions, Information on politics by country is available for every Country, including both De jure and De facto independent This article refers to the development of what is now the European Union, and to developments within those countrieswhich constitute it at the time of or near to The Treaties of the European Union are a set of international treaties between the Union's member states which sets out the counstitutional basis of the Also 1977 (album by Ash. Year 1977 ( MCMLXXVII) was a Common year starting on Saturday (link displays Events 1009 - The Church of the Holy Sepulchre, a Christian church in Jerusalem, is completely destroyed by the Fatimid At that time the Court was not a formal institution, it was an external body designed to audit the finances of the European Communities. The European Community (EC is one of the Three pillars of the European Union (EU created under the Maastricht Treaty (1992 It replaced two separate audit bodies, one which dealt with the finances of the European Economic Community and Euratom and one which dealt with the European Coal and Steel Community. The European Community (EC is one of the Three pillars of the European Union (EU created under the Maastricht Treaty (1992 The European Atomic Energy Community (EAEC or Euratom is an international organisation which is semi-independent of but completely controlled by the European Community The European Coal and Steel Community ( ECSC) was a six-nation International organisation serving to unify Western Europe during the Cold War and creating [2]
The court did not have a defined legal status until the Treaty of Maastricht when it was made the fifth institution, the first new institution since the founding of the Community. The Maastricht Treaty (formally the Treaty on European Union, TEU) was signed on 7 February 1992 in Maastricht, the Netherlands after final By becoming an institution it gained some new powers, such as the ability to bring actions before the European Court of Justice (ECJ). This article refers to the European Union court not the European Court of Human Rights of the Council of Europe The Court of Justice However its audit power related only to the European Community pillar of the EU, but under the Treaty of Amsterdam it gained the full power to audit finances of the whole of the EU. The European Community (EC is one of the Three pillars of the European Union (EU created under the Maastricht Treaty (1992 The Treaty of Maastricht, which established the European Union, divided EU policies into three main areas called pillars. The Treaty of Amsterdam amending the Treaty of the European Union the Treaties establishing the European Communities and certain related acts, commonly known as the Amsterdam Treaty [2]
Functions
Despite its name, the Court has no judicial functions. It is rather a professional external investigatory audit agency. [3] The primary role of the court is to externally check if the budget of the European Union has been implemented correctly, in that EU funds have been spent legally and with sound management. The European Union (EU is an association of 27 independent member states In doing so, the court checks the paperwork of all persons handling any income or expenditure of the Union and carries out spot checks. The court is bound to report any problems in the Courts reports for the attention of other states and institutions, these reports include its general annual report as well as specific and special reports on certain bodies and issues. [1][4] The Court's decision is the basis for the European Commission decisions, for example: when the Court found problems in the management of EU funds in the regions of England, the Commission suspended funds to those regions and prepared to fine those who did not come back up to acceptable standards. The European Commission (formally the Commission of the European Communities) is the executive branch of the European Union. The region, also known as the government office region, is currently the highest tier of local government sub-national entity of England, with only one [5]
In this role the Court has to remain independent yet remain in touch with the other institutions, for example a key role is the presentation of the Court's annual report to the European Parliament. The European Parliament ( Europarl or EP) is the only directly elected parliamentary institution of the European Union (EU It is based on this report that the Parliament makes its decision on whether or not to sign off the European Commission's handling of the budget for that year. The European Commission (formally the Commission of the European Communities) is the executive branch of the European Union. [1] The Parliament notably refused to do this in 1984 and 1999, the latter case forced the resignation of the Santer Commission. The Santer Commission was the European Commission in office between 23 January 1995 and 15 March [6] The Court, if satisfied, also sends assurances to the Council and Parliament that the taxpayers money is being properly used[1] and the Court must be consulted before the adoption of any legislation with financial implications but the opinion is never binding. [4]
Organisation
The Court is composed of one member from each EU state who are appointed by the Council of the European Union for a renewable term of six years. The Council of the European Union is the principal decision making institution in the European Union (EU [1] They are not all replaced every six years however as their terms to not coincide (four of the original members began with reduced terms of four years for this reason). Members are chosen from people who have served in national audit bodies, who are qualified for the office and whose independence is beyond doubt. While a serving in the court, members can not engage in any other professional actives. [7] As the body is independent they are free to decide their own organisation and rules of procedure, however they have to be ratified by the Council of the European Union. The Council of the European Union is the principal decision making institution in the European Union (EU [8] Since the Treaty of Nice, the Court can set up "chambers" (with only a few Members each) to adopt certain types of reports or opinions. [9]
The Court is supported by a staff of approximately 800 auditors, translators and administrators. Translation is the interpreting of the meaning of a text and the subsequent production of an equivalent text likewise called a " translation Auditors are divided into auditor groups which inspect and prepare draft reports for the Court to take decisions upon. Inspections take place not only of EU institutions but any state which receives EU funds given that 90% of income and expenditure is managed by national authorities rather than the EU. Income, refers to consumption opportunity gained by an entity within a specified time frame which is generally expressed in monetary terms Upon finding a fault the Court has no legal powers of its own an instead informs OLAF which is the EU's anti-fraud agency. OLAF (French acronym for Office Européen de Lutte Anti-Fraude) the " European Anti-Fraud Office " has been charged by the European Union with protecting [1] The court is also assisted by a Secretary General, elected by the court, who draws up draft minutes and keeps archives of decisions as well as ensures the publication of reports in the Official Journal of the European Union along with general management and assistance to the President. See also General Secretary. A number of International organizations, Communist parties and other bodies use the title Secretary The Official Journal (OJ of the European Union is the Gazette of record for the European Union. [10]
President
The members then elect one of their members as the President of the Court for a renewable three year term. The election takes place by a secret ballot of those members who applied for the presidency. The duties of the President (which may be delegated) are to convene and chair the meetings of the Court, ensuring that decisions are implemented and the departments (and other activities) and soundly managed. The president also represents the court and appoints a representative for it in contentious proceedings. [10]
At present the President is Vítor Manuel da Silva Caldeira (of Portugal), elected in 2007. Portugal, officially the Portuguese Republic (República Portuguesa is a country on the Iberian Peninsula. [1] Previous presidents have been Sir Norman Price (1977, United Kingdom), Michael Murphy (1977, Ireland), Pierre Lelong (1981, France), Marcel Mart (1984, Luxembourg), Aldo Angioi (1990, Italy), André Middlehoek (1992, Netherlands), Bernhard Friedmann (1996, Germany), Jan O. Karlsson (1999, Sweden), Juan Manuel Fabra Vallés (2002, Spain) and Hubert Weber (2006, Austria). The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located Ireland (pronounced /ˈaɾlənd/ Éire) is the third largest island in Europe, and the twentieth-largest island in the world This article is about the country For a topic outline on this subject see List of basic France topics. Luxembourg (Groussherzogtum Lëtzebuerg Grand-Duché de Luxembourg Großherzogtum Luxemburg is a small Landlocked country in Western Europe, bordered by Italy (Italia officially the Italian Republic, (Repubblica Italiana is located on the Italian Peninsula in Southern Europe, and on the two largest The Netherlands ( Dutch:, ˈnedərlɑnt is the European part of the Kingdom of the Netherlands, which consists of the Netherlands the Netherlands Germany, officially the Federal Republic of Germany ( ˈbʊndəsʁepuˌbliːk ˈdɔʏtʃlant is a Country in Central Europe. Jan Olov Karlsson (born 1 June 1939) Swedish politician former President of the European Court of Auditors, and former Minister for Development "Sverige" redirects here For other uses see Sweden (disambiguation and Sverige (disambiguation. Spain () or the Kingdom of Spain (Reino de España is a country located mostly in southwestern Europe on the Iberian Peninsula. Hubert Weber has been the President of the European Court of Auditors (ECA since 2005 Austria (Österreich ( officially the Republic of Austria (Republik Österreich [11]
Criticism
Declaration of assurance
Since 1994 the Court has been required to provide a "declaration of assurance" (Cf. positive assurance). This has proved a problem due as ever since then they have been unable to provide it due, refusing to endorse large parts of the budget despite on declaring the accounts to be "reliable". This has led to media reports of the EU accounts being "riddled with fraud" where as the problems centre more on errors in paperwork despite correct spending. In the broadest sense a fraud is a Deception made for personal gain or to damage another individual Hence the system has drawn criticism due to creating this perception. The Commission in particular have stated that the bar is too high and that only 0. 09% of the budget is subject to fraud. [12]
The EU had to issue a press release on 24 Oct 2006, to answer to the falsehood that "Annual accounts have not been certified by the external auditor since 1994"[13]: "Myths or facts – what do you prefer?"[14] [15]
Terry Wynn MEP who served on the Parliament's Committee on Budgetary Control has also backed these calls stating that it is impossible for the Commission to fall within these standards. Terence ‘Terry’ Wynn (born June 27, 1946 in Wigan, Lancashire, England) was a Member of the European Parliament for A Member of the European Parliament ( English abbreviation MEP) is a member of the European Union 's legislative body the European Parliament. The Committee on Budgetary Control (CONT is a Committee of the European Parliament. By comparison, the Auditor General for the United Kingdom stated that there were 500 separate accounts for the UK and "in the last year, I qualified 13 of the 500. Comptroller and Auditor General is the abbreviated title of a government official in a number of States, including the United Kingdom, the Republic The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located If I had to operate the EU system, then, because I qualify 13 accounts, I might have to qualify the whole British central government expenditure". Her Majesty's Government, or when the monarch is male His Majesty's Government, is the title used by the Government of the United Kingdom, based at Despite the problems, the Barroso Commission has stated that it aims to bring the budget within the Court's limits by the end of its mandate in 2009. The Barroso Commission is the European Commission that has been in office since 22 November 2004 and is due to serve until 31 October 2009 [12]
Size
The size of the court has also come under criticism. Based on the one member per state system its members grew from nine to twenty-seven as of 2007. Attempting to get consensus in the body has thus become more difficult leading to the number of its special reports per year shrinking from fifteen to six between 2003 and 2005 despite its staff growing by 200 over the same period. Consensus has two common meanings One is a general agreement among the members of a given group or Community, each of which exercises some discretion in Some proposals have been for the size to be reduced to five members or just one, possibly with an advisory board with members from each member state. However, neither the European Constitution or the Lisbon Treaty proposed any changes to this system despite calls to address it by former court members and MEPs. The Treaty establishing a Constitution for Europe (TCE commonly referred to as the European Constitution, was an unimplemented international Treaty intended The Treaty of Lisbon (also known as the Reform Treaty) is a Treaty designed to streamline the workings of the European Union (EU with amendments to the [16][3]
References
- ^ a b c d e f g Institutions of the EU: The European Court of Auditors. Europa (web portal). Europa (sometimes written EUROPA) the official Web portal of the European Union, is intended to improve the public’s interaction with EU institutions Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ a b European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ a b Bösch, Herbert (2007-10-18). Herbert Bösch (born September 11, 1954 in Feldkirch Vorarlberg) is an Austrian Social democratic Politician. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 1009 - The Church of the Holy Sepulchre, a Christian church in Jerusalem, is completely destroyed by the Fatimid Speech by Herbert Bösch, Chairman of the European Parliament's Committee on Budgetary Control. Europa (web portal). Europa (sometimes written EUROPA) the official Web portal of the European Union, is intended to improve the public’s interaction with EU institutions Retrieved on 2007-10-17. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 539 BC - King Cyrus The Great of Persia marches into the city of Babylon, releasing the Jews from almost
- ^ a b Power of audit of the European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ EU may force region to repay cash. BBC News (2007-10-16). Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 456 - Magister militum Ricimer defeats the Emperor Avitus at Piacenza and becomes master of the western Retrieved on 2007-10-17. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 539 BC - King Cyrus The Great of Persia marches into the city of Babylon, releasing the Jews from almost
- ^ Budgetary control: 1996 discharge raises issue of confidence in the Commission. Europa (web portal) (1999). Europa (sometimes written EUROPA) the official Web portal of the European Union, is intended to improve the public’s interaction with EU institutions Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ Composition of the European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ Organisation and operation of the European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ Glossary: The European Court of Auditors. Europa (web portal). Europa (sometimes written EUROPA) the official Web portal of the European Union, is intended to improve the public’s interaction with EU institutions Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ a b Organisation of the European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ Presidents of the European Court of Auditors. European NAvigator. European NAvigator ( ENA) is an educational platform providing a wealth of information about the history of Europe and its institutions since 1945. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ a b Mulvey, Stephen. Why the EU's audit is bad news. BBC News. Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
- ^ EuroFAQ. EuroFAQ. Retrieved on 2008-04-04. 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 1581 - Francis Drake completes a circumnavigation of the world and is knighted by Elizabeth I.
- ^ Get the facts right. ec. europa. eu. Retrieved on 2008-04-04. 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 1581 - Francis Drake completes a circumnavigation of the world and is knighted by Elizabeth I.
- ^ Myths. PressReleases. info. Retrieved on 2008-04-04. 2008 ( MMVIII) is the current year in accordance with the Gregorian calendar, a Leap year that started on Tuesday of the Common Events 1581 - Francis Drake completes a circumnavigation of the world and is knighted by Elizabeth I.
- ^ Karlsson, Jan; Tobisson, Lars. ‘Much talk, little action’ at European Court of Auditors. European Voice. European Voice is an English language newspaper owned by The Economist group Retrieved on 2007-10-15. Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century. Events 533 - Byzantine General Belisarius makes his formal entry into Carthage, having conquered it from the
External links
- European Court of Auditors, official website
- European Court of Auditors European NAvigator
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