Brenninkmeijer, Alex; van Gelder, Emma --- "The European Court of Auditors: the guardian of EU finances" [2017] ELECD 1524; in Scholten, Miroslava; Luchtman, Michiel (eds), "Law Enforcement by EU Authorities" (Edward Elgar Publishing, 2017) 305

Book Title: Law Enforcement by EU Authorities

Editor(s): Scholten, Miroslava; Luchtman, Michiel

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781786434623

Section: Chapter 12

Section Title: The European Court of Auditors: the guardian of EU finances

Author(s): Brenninkmeijer, Alex; van Gelder, Emma

Number of pages: 25

Abstract/Description:

In recent years there has been an increasing development of direct enforcement powers shifting from the national to the EU level. Accountability issues arise as the control over this enforcement appears to remain separate between national and European supervisory authorities. As the guardian of EU finances, the European Court of Auditors (ECA) audits the reliability of the accounts, the regularity and legality of the underlying transactions and the sound financial management of the European Enforcement Authorities (EEAs). In this chapter the ECA is analysed as an accountability forum in holding EEAs to account discussing its two distinct features: the auditor of the EU Budget and an information tool for the political branch. In relation to the first function the audit task and the encountered accountability issues are discussed. In relation to the latter function the extent to which the ECA can strengthen political accountability is analysed.