Europejski Trybunał Obrachunkowy – zewnętrzny kontroler Unii Europejskiej

• Authors: Sebastian Mitrowski

Title variants

EN

An External Auditor of the European Union

• Languages of publication: PL

Abstracts

EN

The aim of this article is to present the position and role of the European Court of Auditors within the institutional framework of the European Union. The Court, created in 1975 by the Treaty of Brussels, plays an important role as an external auditor of the EU. According to articles 285 to 287 of the Treaty on the Functioning of the European Union, the Court is in charge of auditing the accounts of all the revenue and expenditure of the European Union and bodies established by the Union. For this purpose, the Court examines whether all EU revenue and expenditure have been received or incurred in a lawful and regular manner and whether the financial management has been sound in accordance with the principles of economy, efficiency and effectiveness. The Court, as obliged by the treaties, delivers an Annual Report to the European Parliament (the so-called ‘discharge’ authority) which contains its observations on the execution of the EU budget for each financial year together with a Statement of Assurance on the reliability of the EU accounts for that year and the legality and regularity of the underlaying transactions. Also, from time to time, the Court submits observations on specific topics, particularly in form of Special Reports, provides opinions for legislation of a financial nature and assists the European Parliament in exercising its powers of control. The article ends with a short description of the debates about the effectiveness and results of Court’s works and new challenges to the Court in the context of the current financial crisis and economic breakdown.

Keywords

EN

EUROPEAN INSTITUTIONS; EUROPEAN COURT OF AUDITORS

• Publisher: Centre for Europe, University of Warsaw
• Journal: Studia Europejskie-Studies in European Affairs
• Year: 2012
• Issue: 2
• Pages: 73-88

Contributors

author

Sebastian Mitrowski