The document provides information about the European Court of Auditors (ECA), including: 1. It outlines the ECA's independence, legal framework, audit standards and processes, and reporting and communication methods. 2. The ECA aims to ensure proper management of European public funds and its reports impact the European Commission and European Parliament. 3. The ECA is working to reform its annual reporting to better reflect long-term goals and is exploring new report types to provide timely overviews on topics.

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Regional conference for supreme audit institutions
of European Neighbourhood South countries
Algiers 16-17 December 2014
Profile of the European Court of Auditors (ECA)
Key reforms and achievements
1. Independence and legal framework
The Treaty on the Functioning of the European Union (TFEU), status of EU staff, selection in the
recruitment, initial and further trainings of its auditors, and adoption of a code of ethics.
2. Audit standards and audit process
The Court applies the highest international audit standards. Its auditing methods are based on solid
foundations. Statistical methods are used to select the sample to extrapolate on the results (Monetary Unit
Sampling), systems’ audit to identify weaknesses, implementation of the Rule 3E (economy, efficiencies
and effectiveness) to ensure the proper management of European public funds. A fourth E allows to
consider the environmental impact of funded projects.
3. Reporting, communication and impact
Publication
All Court reports are published in all official languages of the Union member states. These reports are
available on its website.
Communication
The Court has a directorate of communication, a spokesman and a Member of the institution in charge of
ensuring inter-institutional relations.
Impact
On the management of the Commission
Pursuant to Article 317 of TFEU, the Commission is responsible for budget implementation and, as such, it
is our auditee.
The Commission appreciates the work of the Court and acknowledges the growing relevance of its
recommendations and their advantages.
On the European Parliament
The European Parliament (EP) in its responsibility of discharge authority needs to obtain from the Court
many reliable reports in order to have reliable and independent financial information that can be used to
assess the quality of information that Commission provides on its management.

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The EP relays most of the recommendations made by the Court in its various reports. Thus, the Annual
Report (AR) and all Special Reports (SR) produced by the Court are presented to the Committee on
Budgetary Control of the EP (CONT). The AR is traditionally presented by the President of the Court in the
presence of the Commissioner responsible for budget, not only before the CONT but also in the plenary of
the EP. The SRs are presented by the rapporteur in presence of the Commissioner or the DG of the
concerned Commission. All these reports are used by the EP in connection with the discharge procedure, to
exercises pressure on the European Commission to improve budget management following the
recommendations made by the Court and shared by the Parliament.
An indicator of the appreciation of the Court ‘s work by the EP is its will expressed by desire that the
Special Reports are not only presented to the CONT, to the concerned specialized parliamentary committee
as well. Thus, for example, that reports on the management of the fisheries policy since 2007 are also
presented and discussed before the Committee on Fisheries.
The media and the citizen
The Court holds a presentation of each of its reports to the press through the rapporteur as the member in
charge. He then answers the questions of journalists. This activity is broadcasted on TV. During these
presentations, the observations made by the Court, the conclusions it draws and recommendations it
issues are highlighted to better reach the public. The directorate of communication through its networks
collects reactions and media comments on the reports.
The Court Reports are available and accessible on the Court's website.
4. Organisation, management and professional
The organisation of the Court and the management of its work programmes have enabled the Court to
always provide timely annual quality reports whether it is:
• The AR on the implementation of the EU general budget;
• The AR on European development funds;
• The AR of about fifty European Agencies.
Moreover, year after year, the Court also produces a score of special reports.
Ongoing challenges
4. Organisation, management and professional development
Evolution of the AR
The EU budget is ruled by the principle of the yearly deadline and the annual report issued by the
Court focuses on the reliability of the accounts and compliance audit.
However, this budget is part of a multi-annual financial framework (CFM), which covers a period of
7 years. The CFM is based on a number of policy objectives and sets ceiling to credits.
The EP wished that the AR better reflects the implementation of the CFM and provides evidence
on performance in the implementation of major European policies.
The Court undertook to reform the structure and the content of the AR to meet the needs
expressed by the EP (RA 2014+).
Diversification of production
This year the Court has produced two comprehensive reports respectively on accountability and
on risks.

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These reports present the advantage of providing an overview on a defined topic with little free
because they are made on the basis summed up audit work already done.
The Court is also considering the possibility of producing reports of lower amplitude in shorter
time-frames.
Willingness to focus on the obtained results (performance).
Reorganisation of the Court
The Court has initiated series of reforms that should lead to an overhaul of the structure, its
services and its audit organization procedures.
Professional development
The Court has a unit of professional training which consists of a stable and professional team of
administrators. It is in charge of implementing the strategy defined by the Court in a master plan
of professional training for the period 2013-2017 through annual programs.
This scheme is based on four main objectives:
- Ensure cohesion and a common working culture
- Increase staff qualifications and their ability to adaptation
- Improve the exchange of knowledge and advice in management
- Provide targeted, flexible and efficient courses.
The Court, thus, provides in addition to language courses, and a 7days and half training per year to
the auditors.