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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.
EU:n talousarvion historiaan
Euroopan unionin talousarvio perustuu kolmeen pilariin: talousarvion menoihin, sen rahoitukseen ja sen tilintarkastukseen. Tässä katsauksessa perehdytään talousarvion lähtökohtiin, sen kehitykseen ja monivuotiseen suunnitteluun sekä vuotuiseen budjetointiin Siinä tarkastellaan samalla Euroopan parlamentin budjettivallan kehitystä sekä talousarvion rahoitus- ja tarkastusprosessien kehittymistä. Vuonna 1952 tapahtuneesta Euroopan yhteisön perustamisesta lähtien talousarvion laatiminen on aiheuttanut ...
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.
Tilintarkastustuomioistuin
Euroopan tilintarkastustuomioistuin vastaa Euroopan unionin talouden tarkastamisesta. EU:n ulkoisena tarkastajana se osaltaan kehittää unionin varainhoitoa ja toimii sen kansalaisten taloudellisten etujen riippumattomana valvojana.
Talousarvion toteuttaminen
Komissio on vastuussa talousarvion toteuttamisesta. Se toimii yhteistyössä jäsenvaltioiden kanssa Euroopan parlamentin poliittisessa valvonnassa.
Varainhoidon valvonta
Unionin talousarviovarojen käyttöä valvotaan jokaisessa EU:n toimielimessä ja myös jäsenvaltioissa. Euroopan tilintarkastustuomioistuin ja Euroopan parlamentti osallistuvat merkittävässä määrin eri tasojen valvontaan. Parlamentti tarkastelee vuosittain talousarvion toteuttamista ja myöntää vastuuvapauden komissiolle, muille unionin toimielimille ja unionin erillisvirastoille.