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During its May I plenary session, the European Parliament is due to vote on whether to grant discharge for the 2020 financial year to the EU's various institutions and bodies. First in line is the report on the European Commission and six executive agencies, responsible for the bulk of EU budget spending. Separate discharge is granted for management of the European development funds (EDFs). Parliament's Committee on Budgetary Control (CONT) recommends that Parliament grant the Commission and all ...

Spending the EU budget efficiently and transparently is key to ensuring the sound implementation of EU policies and citizen support for the Union. However, the fragmentation of reporting systems used across the EU hampers the scrutiny of how spending is done. To address this situation, the European Parliament's Budgetary Control (CONT) Committee has drafted a legislative-initiative report asking the Commission to submit, before the end of 2021, the legislative proposals needed for the introduction ...

EU rules on fit and proper are a patchwork of high-level principles and national law. Deep cross-country differences affect both the assessment process and the criteria used. New Level 1 measures are required to impose common requirements on knowledge, experience, good repute, independence and conflicts of interest, and to unify procedural aspects across Member States. Meanwhile, the ECB should assign a public score to individual board members and disclose the motivations behind its fit and proper ...

This document, prepared by Policy department A at the request of the Economic and Monetary Affairs Committee (ECON), summarises the key findings of the study on the EU Statutory Audit Reform.

O orçamento da União Europeia tem três pilares: a sua despesa, o seu financiamento e a sua auditoria. O presente documento analisa as origens do orçamento, o seu desenvolvimento através de um planeamento plurianual e a elaboração anual do orçamento. Esta análise é feita no meio da alteração dos poderes do Parlamento Europeu em relação ao orçamento e da evolução do seu financiamento e do processo de auditoria. Desde a primeira Comunidade Europeia, em 1952, existe uma tensão sobre a elaboração do orçamento ...

In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided ...

During the October II plenary session, the European Parliament is due to bring to a close the discharge procedure for the Council's financial accounts for the year 2015, by voting on the second report of the Committee on Budgetary Control. For several years in a row now, the Parliament has refused to grant discharge to the Council and the European Council.

O Tribunal de Contas Europeu é responsável pela auditoria das finanças da União Europeia. Enquanto auditor externo da UE, contribui para o aperfeiçoamento da sua gestão financeira e atua como guardião independente dos interesses financeiros dos cidadãos da União.

A Comissão é responsável pela execução do orçamento em cooperação com os Estados-Membros, sob o escrutínio político do Parlamento Europeu.

O controlo do orçamento europeu é efetuado em cada instituição europeia e ao nível dos Estados-Membros. O Tribunal de Contas e o Parlamento asseguram um importante trabalho de controlo a diversos níveis. Todos os anos, o Parlamento examina a execução do orçamento, com vista a dar quitação à Comissão Europeia, às outras instituições europeias e às agências da União.