Fittex

Ir-riżultati tiegħek

Qed tara 10 minn 83 riżultati

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.

L-istorja tal-baġit tal-UE

Analiżi fil-Fond 14-06-2019

Il-baġit tal-Unjoni Ewropea għandu tliet pilastri: in-nefqa tiegħu, il-finanzjament tiegħu u l-awditjar tiegħu. Dan id-dokument jagħti ħarsa lejn l-oriġini tal-baġit, l-iżvilupp tiegħu permezz ta' ppjanar pluriennali u ta' bbaġitjar annwali. Jagħmel dan fost is-setgħat li qed jinbidlu tal-Parlament Ewropew fir-rigward tal-baġit, u l-evoluzzjoni tal-finanzjament tiegħu u tal-proċess tal-awditjar. Sa mill-ewwel Komunità Ewropea tal-1952, kien hemm tensjoni fuq l-ibbaġitjar fost l-istituzzjonijiet Ewropej ...

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.

Il-Qorti tal-Awdituri

Skedi Informattivi dwar l-UE 01-10-2017

Il-Qorti Ewropea tal-Awdituri hija responsabbli għall-awditjar tal-finanzi tal-UE. Bħala l-awditur estern tal-UE, din tikkontribwixxi għat-titjib fl-immaniġġjar tal-finanzi tal-UE u taġixxi bħala l-gwardjan indipendenti tal-interessi finanzjarji taċ-ċittadini tal-Unjoni.

L-implimentazzjoni tal-baġit

Skedi Informattivi dwar l-UE 01-06-2017

Il-Kummissjoni, soġġetta għall-kontroll politiku tal-Parlament Ewropew, timplimenta l-baġit fuq ir-responsabilità tagħha stess b'kooperazzjoni mal-Istati Membri.

Il-kontroll baġitarju

Skedi Informattivi dwar l-UE 01-06-2017

Il-kontroll baġitarju Ewropew isir f'kull istituzzjoni tal-UE u fil-livell tal-Istati Membri. Il-Qorti tal-Awdituri u l-Parlament iwettqu ħidma importanti ta' kontroll f'livelli differenti. Kull sena dan tal-aħħar jeżamina l-implimentazzjoni tal-baġit bl-għan li jagħti kwittanza lill-Kummissjoni Ewropea, lill-istituzzjonijiet Ewropej u lill-aġenziji tal-Unjoni.