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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.

De begroting van de Europese Unie berust op drie pijlers: de uitgaven ervan, de financiering ervan en de controle ervan. In deze briefing wordt gekeken naar de oorsprong van de begroting, de ontwikkeling ervan door middel van meerjarenplanning en de jaarlijkse begrotingsopstelling. Dit gebeurt tegen de achtergrond van de veranderende bevoegdheden van het Europees Parlement ten aanzien van de begroting, en van de ontwikkeling van de financiering ervan en van het controleproces. Sinds de allereerste ...

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.

De Europese Rekenkamer is belast met het controleren van de financiën van de EU. In haar hoedanigheid van extern controleur van de EU draagt de Rekenkamer bij aan het verbeteren van het financieel beheer van de EU en treedt zij op als onafhankelijk hoedster van de financiële belangen van de burgers van de Unie.

De Commissie is verantwoordelijk voor de uitvoering van de begroting, in samenwerking met de lidstaten, maar is onderworpen aan de politieke controle van het Europees Parlement.

De controle op de Europese begroting vindt plaats binnen iedere EU-instelling en op lidstaatniveau. Op diverse niveaus verrichten de Europese Rekenkamer en het Europees Parlement diepgaande controles. Het Parlement stelt met het oog op het verlenen van kwijting aan de Europese Commissie, de andere Europese instellingen en de agentschappen van de Unie elk jaar een onderzoek in naar de uitvoering van de begroting.