European Court of Auditors

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Transcript European Court of Auditors

เอกสารประกอบการสั มมนาย่ อย
Clinic 3
“Discipline Court for Accounting,
Budgeting, Finance and Fiscal”
คุณหญิงจารุวรรณ เมณฑกา
นายกสมาคมผู้ตรวจสอบภายในแห่งประเทศไทย (สตท.)
คุณแก้วตา ชาญชัยศรีสกุล
ผู้ตรวจสอบภายในระดับ 12 การไฟฟ้ าฝ่ ายผลิตแห่งประเทศไทย
งานสัมมนาใหญ่ สตท. ประจาปี 2556
วันศุกร์ที่ 21 มิ ถนุ ายน 2556
The European court of Auditors
Institution that audits European Union (EU) revenue and
expenditure to ensure lawfulness and sound financial
The Court of Auditors
 The European Court of Auditors is an independent institution
whose main role is to check that the funds available to the EU are
used legally, efficiently and for the intended purposes
 The Court audits the accounts of the EU's income and
expenditure, which together form the EU budget
 This role is especially important as part of the EU's income is
derived from contributions from the member states and so the
Court ensures that the EU's citizens are getting maximum value
for their money
 The Court of Auditors operates as a collegiate body of 27
Members, one from each Member State. All audit reports and
opinions are adopted by the college
 It takes decisions concerning the Court's organization and
Four sectoral groups that are covering
different parts of budget
They are:
Preservation and management of natural resources
Structural policies, transport, research and energy
External actions
Revenue, banking activities, administrative expenditure,
Community institutions and bodies and internal policies
The President
 The European Court of Auditors is headed by a President
 President is elected for a renewable three year term by the
Members from amongst their number
 President’s role is that of primus inter pares - first amongst equals.
He or she chairs the Court meetings, ensures that Court
decisions are implemented and that the institution and its
activities are soundly managed
• The President represents the Court in its external relations,
in particular with other EU institutions and the supreme audit
institutions of the Member and beneficiary States
• On 16 January 2008, the Portuguese Member Mr. Vítor
Manuel da Silva Caldeira was elected as the Court’s 10th
The Secretary-General
 The most senior member of staff in the institution
 Appointed by the Court for renewable period of six years
 Responsible for the administration, for the management of
the Court’s stuff and secretariat
 On 10 March 2009 Mr Eduardo Ruíz García had been
appointed by the Court as the new Secretary-General
What does the Court do?
 The Court’s main role is to check that the EU budget is correctly
 The Court investigates the paperwork of any person or
organization handling EU income or expenditure
 It ensures that the EU income and expenditure is legal and above
board and sound financial management
 Its work helps guarantee that the EU system operates efficiently
and openly
 Professional external investigatory audit agency
 The role is to check if the budget of the European Union has
been implemented correctly( it checks the paperwork of all
 Includes :
 General annual reports
 Special and specific reports
on certain bodies and issues
 The Court’s decision is the basic of Commission decision
Under the Amsterdam Treaty, the Court of Auditors also has the
power to report any irregularities to the European Parliament
and the Council. Its audit responsibilities have been extended to
European Community funds managed by outside bodies and by
the European Investment Bank.
How is the Court's work organised?
 The Court of Auditors has approximately 800 staff,
including translators and administrators and 250 auditors
 The auditors frequently go on tours of inspection to the
other EU institutions, the member states and any country
that receives aid from the EU
 The auditors are divided into ‘audit groups’. They prepare
draft reports on which the Court takes decisions
 The Court of Auditors has no legal powers of its own. If
auditors discover fraud or irregularities, they inform OLAF
– the European Anti-Fraud Office
The Court of Auditors was created by the 1975 Budgetary Treaty,
but it was formally established on 18 October 1977 (at that time
the Court was not a formal institution).
At first, it was an external body designed to audit the finances of
the European Communities. Later, when it became an
institution, it gained some new powers such as the ability to
bring actions before the European Court of Justice( ECJ).
Under the Treaty of Amsterdam, it gained the full power to audit
finances of the whole of the EU.
25th anniversary of the ECA
(15 members/ states)
30th anniversary of ECA
( 20 members/ states)
 The Court of Auditors helps guarantee that the EU budgetary
system works efficiently and openly
 The Court contributes to improving financial management of the
European Union
 The Court of Auditors is regularly acknowledged for its work in
exposing fraud in the EU
 The Court's reports are often criticised as being extremely
difficult to understand, even for those working inside the EU
 The Court of Auditors is also seen as being too concerned with
confidentiality - its role as the 'financial conscience' of the EU is
weakened if the media are unable to use its findings to hold the
executive to account
 The size of the court has also come under criticism
FORMED in 1975
 European Court of Auditors
 The Faculty of Law of the University of Zagreb