European Court of Auditors
E11110
The European Court of Auditors is the European Union’s external audit institution responsible for checking that EU funds are collected and used correctly and helping improve EU financial management.
Aliases (3)
Statements (61)
| Predicate | Object |
|---|---|
| instanceOf |
European Union body
→
international organization → supreme audit institution → |
| abbreviation |
ECA
→
|
| audits |
EU agencies
→
European Commission → beneficiaries of EU funds → other EU institutions and bodies → |
| budgetaryIndependence |
has its own section in the EU budget
→
|
| composedOf |
one Member from each EU Member State
→
|
| continent |
Europe
→
|
| cooperatesWith |
Council of the European Union
→
European Parliament Committee on Budgetary Control → supreme audit institutions of EU Member States → |
| country |
European Union
→
|
| electionOfPresidentBy |
Members of the European Court of Auditors
→
|
| foundedBy |
European Communities
→
|
| hasBody |
Administrative committee
→
Audit groups → Chambers → President of the European Court of Auditors → |
| hasMemberCount |
27
→
|
| hasRole |
assesses sound financial management of EU funds
→
checks that EU expenditure is used correctly → checks that EU revenue is collected correctly → external auditor of the European Union → helps improve EU financial management → provides assurance to EU citizens on use of EU funds → supports Council of the European Union in discharge procedure → supports European Parliament in discharge procedure → supreme audit institution of the European Union → |
| headquartersLocation |
Luxembourg
→
Luxembourg City → |
| inception |
1977
→
|
| independence |
members act in full independence
→
members must not seek or take instructions from any government or body → |
| issues |
statement of assurance on the legality and regularity of underlying transactions
→
statement of assurance on the reliability of EU accounts → |
| jurisdiction |
European Union
→
|
| legalBasis |
Treaty of Brussels (1975)
→
Treaty on European Union → Treaty on the Functioning of the European Union → |
| memberAppointmentBy |
Council of the European Union
→
|
| memberAppointmentProcedure |
after consultation of the European Parliament
→
|
| memberOf |
European Union
→
|
| motto |
The EU’s independent external auditor
→
|
| nativeName |
Cour des comptes européenne
→
|
| nativeNameLanguage |
fr
→
|
| officialLanguage |
all official languages of the European Union
→
|
| partOf |
European Union institutional framework
→
|
| presidentTermLength |
3 years
→
|
| presidentTermRenewable |
true
→
|
| produces |
advisory documents on EU financial management
→
annual report on implementation of the EU budget → annual report on the European Development Funds → opinions on draft EU legislation with financial impact → special reports on specific audit topics → |
| subjectOf |
Title II, Chapter 1 of the Protocol on the Statute of the Court of Auditors
→
|
| termLength |
6 years
→
|
| termRenewable |
true
→
|
| website |
https://www.eca.europa.eu
→
|
Referenced by (13)
| Subject (surface form when different) | Predicate |
|---|---|
|
Authority for European Political Parties and European Political Foundations
→
European Commission → |
cooperatesWith |
|
European Regional Development Fund
→
Single Supervisory Mechanism ("European Court of Auditors (in certain aspects)") → |
monitoredBy |
|
Common Agricultural Policy implementation (pre-Brexit)
→
|
auditedBy |
|
Constitution of 1976
("Court of Auditors")
→
|
establishesBody |
|
Luxembourg
→
|
EUInstitutionHost |
|
Kirchberg plateau
→
|
hosts |
|
European institutions
→
|
includes |
|
Luxembourg City
→
|
isSeatOf |
|
European Court of Auditors
("Cour des comptes européenne")
→
|
nativeName |
|
European Parliament
→
|
oversees |
|
Member States of the European Union
→
|
sharesInstitution |