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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.

História rozpočtu EÚ

Hĺbková analýza 14-06-2019

Rozpočet Európskej únie má tri piliere: výdavky, financovanie a audit. Tento briefing sa zameriava na počiatky rozpočtu, jeho vývoj prostredníctvom viacročného plánovania a ročného rozpočtovania. Deje sa tak v kontexte meniacich sa právomocí Európskeho parlamentu, pokiaľ ide o rozpočet, a vývoja procesu jeho financovania a auditu. Od prvého Európskeho spoločenstva v roku 1952 dochádzalo k napätiu pri zostavovaní rozpočtu medzi európskymi inštitúciami a členskými štátmi, ako aj k úzkej väzbe medzi ...

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.

Dvor audítorov

Informačné listy o EÚ 01-10-2017

Európsky dvor audítorov je zodpovedný za audit financií EÚ. Dvor audítorov sa ako externý audítor EÚ podieľa na zlepšovaní finančného hospodárenia EÚ a vystupuje ako nezávislý ochranca finančných záujmov občanov Európskej únie.

Plnenie rozpočtu

Informačné listy o EÚ 01-06-2017

Komisia zodpovedá za plnenie rozpočtu v spolupráci s členskými štátmi, pričom podlieha politickej kontrole Európskeho parlamentu.

Rozpočtová kontrola

Informačné listy o EÚ 01-06-2017

Kontrola európskeho rozpočtu sa vykonáva v každej európskej inštitúcii a na úrovni členských štátov. Dvor audítorov a Parlament vykonávajú dôležitú kontrolnú činnosť na rozličných úrovniach. Parlament každoročne skúma plnenie rozpočtu, aby mohol Európskej komisii, ostatným európskym inštitúciám a agentúram Únie udeliť absolutórium.