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25 January 2013

ECA: Work programme 2013 - 2017


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The ECA published its work programme of audit reports for 2013. In 2013, the ECA intends to publish more than 70 audit reports in the areas of the EU budget and the European Development Funds. The topics will include EU public accountability and audit deficits, and EU financial management risks.


In 2013 the ECA intends to publish:

  • 53 annual reports on the 2012 financial year, including the annual reports on the EU budget and the European Development Funds, and the specific annual reports on EU agencies, decentralised bodies and other institutions;
  • 20 special reports in the areas of sustainable growth, preservation and management of natural resources, EU as a global player and administration;
  • a second dedicated follow-up report of previous special reports; and
  • the ECA’s annual activity report for 2012.

The ECA will prepare two landscape reports: one on EU public accountability and audit deficits and the other covering EU financial management risks.

The landscape reports will provide an assessment of the situation and highlight any gaps, overlaps and grey areas. The aim of these reports is to assist EU policy maker s in assessing the implications of developments in EU governance, policy and financial management.

Finally, in the context of the EU’s response to the financial crisis, the ECA is working on an audit of the reform of the regulatory and supervisory systems launched by the Commission to address the crisis in the banking sector, as well as an audit of the management of the balance of payments assistance (to be completed by mid-2014).

A significant proportion of the ECA’s resources is devoted to preparing its annual statements of assurance (also known as ‘DAS’). These are based on financial audits of the EU budget and European Development Funds, as well as the 51 EU agencies, decentralised bodies and other institutions.

The work underlying the statement of assurance covers the two aspects on which the Treaty on the Functioning of the European Union (TFEU) requires the ECA to provide an annual opinion: the reliability of the accounts and the legality and regularity of the transactions that underlie them.

Where it can, the ECA takes account of the results of the work of other auditors, as well as the representations of management in the form of the annual activity reports of the Directors general of the Commission.

The ECA’s objective for the period 2013 to 2017 is to maximise the value of its contribution to EU public accountability. To meet this objective, ECA’s priorities are to:

  • focus the ECA’s products on improving EU accountability;
  • work with others to leverage the ECA’s contribution to EU accountability;
  • guarantee the ECA’s continuing professionalism;
  • make best use of the ECA’s knowledge, skills and expertise;
  • demonstrate the ECA’s performance and accountability.

Work programme 2013

Strategy 2013 - 2017



© ECA PRESS


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