Търсене
Discharge for 2020 budget – European Commission, executive agencies and European development funds
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 ...
Digitalisation to streamline reporting, monitoring and auditing of EU spending
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 ...
Is the current “fit and proper” regime appropriate for the Banking Union?
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 ...
EU Statutory Audit Reform: Impact on costs, concentration and competition
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.
История на бюджета на ЕС
Бюджетът на ЕС има три стълба: бюджетни разходи, източници на финансиране и одитиране. В настоящия общ преглед се разглежда произходът на бюджета, неговото изработване посредством многогодишно планиране и годишното бюджетиране. Това се извършва на фона на променящите се правомощия на Европейския парламент по отношение на бюджета и на развитието на неговите източници на финансиране и на процеса на одитиране. Още от самото създаване на Европейската общност през 1952 г. съществува напрежение по отношение ...
EU Statutory Audit Reform: Impact on costs, concentration and competition
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 ...
Discharge for the 2015 budget – Council and European Council
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.
Европейска сметна палата
Европейската сметна палата отговаря за одита на финансите на ЕС. Като външен одитор на ЕС тя спомага за подобряване на финансовото управление на ЕС и действа като независим пазител на финансовите интереси на гражданите на Съюза.
Изпълнение на бюджета
Комисията отговаря за изпълнението на бюджета в сътрудничество с държавите членки, под политическия контрол на Европейския парламент.
Бюджетен контрол
Контролът на европейския бюджет се осъществява във всяка европейска институция и на равнище държави членки. Важна дейност в областта на контрола се извършва, на различни равнища, от Сметната палата и от Парламента. Всяка година Парламентът разглежда изпълнението на бюджета, за да освободи от отговорност Европейската комисия, другите европейски институции и агенциите на Съюза.