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} #sideNavBox { display: none; } </style> </div> </div>    <div role="banner" class="hero" data-aos="fade-in" data-aos-once="true"> <div role="banner" class="hero__bg"> <div id="ctl00_PlaceHolderMain_ctl00_label" style='display:none'>Page Image</div><div id="ctl00_PlaceHolderMain_ctl00__ControlWrapper_RichImageField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_ctl00_label"><div class="ms-rtestate-field"></div></div> </div> <div class="container container-small"> <div class="row align-items-center"> <div class="col-12">  <nav aria-label="breadcrumb"> <ul class="breadcrumb"> <li class="breadcrumb-item root"><span class="s4-breadcrumb-arrowcont"><img src="/_layouts/15/images/nodearrow.png" alt="" style="display:inline-block;padding-top:4px;" /></span><a class="breadcrumb-item root" href="/Pages/VariationRoot.aspx">Internet</a><ul class="breadcrumb-item root"><li class="breadcrumb-item"><span class="s4-breadcrumb-arrowcont"><img src="/_layouts/15/images/nodearrow.png" alt="" style="display:inline-block;padding-top:4px;" /></span><a title="Guardians of the EU's finances" class="breadcrumb-item" href="/en/Pages/default.aspx">EUROPEAN COURT OF AUDITORS</a><ul class="breadcrumb-item"><li class="breadcrumb-item active"><span class="s4-breadcrumb-arrowcont"><img src="/_layouts/15/images/nodearrow.png" alt="" style="display:inline-block;padding-top:4px;" /></span><span class="breadcrumb-item active">Budget and accountability</span></li></ul></li></ul></li> </ul> </nav>  <h1 class="hero__title" data-aos="fade-down" data-aos-once="true"> Budget and accountability </h1> </div> </div> </div> </div>  <main role="main" class="maincontent" id="maincontent">  <div class="sticky-container-right"> <div class="share share--sticky"> <div class="share__title">Share on</div> <ul class="list-share"> <li class="share-item"> <a data-shareon="facebook" data-bs-toggle="tooltip" data-bs-placement="left" data-bs-delay="300" title="Facebook" href="#"> <i aria-hidden="true" class="icon-facebook"></i><span class="visually-hidden"> Facebook</span> </a> </li> <li class="share-item"> <a data-shareon="linkedin" data-bs-toggle="tooltip" data-bs-placement="left" data-bs-delay="300" title="Linkedin" href="#"> <i aria-hidden="true" class="icon-linkedin"></i><span class="visually-hidden"> Linkedin</span> </a> </li> <li class="share-item"> <a data-shareon="twitter" data-bs-toggle="tooltip" data-bs-placement="left" data-bs-delay="300" title="X" href="#"> <i aria-hidden="true" class="icon-x"></i><span class="visually-hidden"> X</span> </a> </li> <li class="share-item"> <a data-shareon="email" data-bs-toggle="tooltip" data-bs-placement="left" data-bs-delay="300" title="Email" href="#"> <i aria-hidden="true" class="icon-email"></i><span class="visually-hidden"> Email</span> </a> </li> </ul> </div> </div> <div class="container">  <div> <div id="ECAHeroImgIsLarge" class="visually-hidden"> No </div> </div>  <div> <div id="ECAPageIsLarge" class="visually-hidden"> No </div> </div> <article class="article-content container-small"> <div id="ctl00_PlaceHolderMain_ctl06_label" style='display:none'>Page Content</div><div id="ctl00_PlaceHolderMain_ctl06__ControlWrapper_RichHtmlField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_ctl06_label"><div class="row lead lead--primary align-items-center"><div class="col-lg-4"> <figure class="figure"> <img src="/en/PublishingImages/budget-accountability.jpg" class="figure-img rounded" alt="" /></figure>  </div><div class="col-lg"><p class="lead">The Financial Regulation is the basic text setting out the principles and procedures for establishing and implementing the EU budget, and for scrutinising EU finances. </p></div></div><h2>ECA budget</h2><p>The ECA is financed by the general budget of the European Union. Our budget represents less than 0.1% of total EU spending and 1.5% of total administrative spending. </p><p>You can find a description of our budget and how we implement it in the <a href="/en/annual-activity-reports">ECA’s activity report</a>. </p><h2>Reports by the external auditor on the European Court of Auditors’ accounts</h2><p>Our annual accounts are drawn up by the ECA’s Accounting Officer and are audited annually by an external auditor.</p><p>The audited annual accounts together with the external auditor’s reports are sent to the European Commission for consolidation purposes, and to the European Parliament and the Council.</p><div class="box"><h3 class="box__title">Related links<br></h3><ul class="list-documents"><li class="document-item"> <a href="/en/external-auditor">Consult the ECA’s Annual accounts here.</a> </li></ul></div><h2>Report on budgetary and financial management</h2><p>This report provides an overview of the implementation of our budget and explains events which have had a significant impact on our activities. The report is sent to the European Commission, the European Parliament and the Council. </p><div class="box"><h3 class="box__title">Related documents</h3><ul class="list-documents"><li class="document-item"> <a href="/ContentPagesDocuments/Transparency_portal/ECA_Report_on_Budgetary_and_Financial_Management_2023_EN.pdf"><span class="document-item__title"><i aria-hidden="true" class="icon-file-pdf me-2"></i>Report on budgetary and financial management for 2023</span> </a> </li></ul></div><h2>Report of the authorising officer by delegation</h2><p>This report contains information about how we manage our resources, and about the efficiency and effectiveness of our internal control systems. The report provides management accountability both internally within the ECA and externally to the budgetary authorities.</p><p>The report is issued by the Secretary-General each year in accordance with Article 74(9) of the Financial Regulation; it is sent to the European Commission, the European Parliament and the Council as part of the annual budget discharge procedure.</p><div class="box"><h3 class="box__title">Related links<br></h3><ul class="list-documents"><li class="document-item"> <a href="/en/annual-activity-reports">Report of the authorising officer by delegation </a> </li></ul></div><h2>Environmental statement </h2><p>The ECA is committed to being a sustainable institution, and for several years we have been stepping up our efforts to minimise our impact on the environment. </p><p>We calculate our carbon footprint every year and take part in the EU's Eco-Management and Audit Scheme (EMAS). We achieved EMAS registration in March 2017, and successfully operate an environmental management system in line with the provisions of ISO 14001 and EMAS Regulation (EC) No 1221/2009, as amended by Regulation (EU) No 2017/1505.</p><div class="box"><h3 class="box__title">Related links<br></h3><ul class="list-documents"><li class="document-item"> <a href="/en/environmental-management">Environmental management</a></li></ul></div><ul class="list-documents"><p></p><h2>Sustainability reporting<br></h2><p></p><p>Sustainability involves more than just greening. It is also about social, economic and environmental impact, ethical conduct and good governance. We have therefore incorporated these values into our organisational culture.</p><p>Our commitment to sustainability is reflected in our ongoing efforts to promote good governance and accountability, by which we seek to ensure that public money is used efficiently and effectively, these being fundamental principles of sustainability.</p><p>We report annually on our sustainability practices and behaviour. This information is available as an annex to the “Our activities" report (for 2023 and after) or as a separate report (for 2022 and 2021).</p><div class="box"><h3 class="box__title">Related links<br></h3><ul class="list-documents"><li class="document-item"> <a href="/en/annual-activity-reports">Activity reports</a> </li></ul></div><h2>Internal Audit Service<br></h2><p>The ECA’s Internal Audit Service (IAS) was created in 2002, following administrative reform and within the framework of the new Financial Regulation No 1605/2002, which introduced the principle of "sound financial management". </p><p>The appointment and function of the internal auditor are laid down in Articles 117 to 122 of the Financial Regulation No 2018/1046. <br></p><p>The IAS has complete independence in carrying out its audits, which cover all the institution's activities and departments. It has full and unlimited access to all the information it needs to carry out its work. </p><p>Each year, the ECA forwards a report to the European Parliament and the Council containing a summary of the number and type of internal audits carried out, the recommendations made and the actions taken on those recommendations. </p><h2>Internal Audit Committee</h2><p>We have also an Audit Committee responsible for internal audit issues. The Committee is composed of ECA Members and an external figure.</p><p> The current members of the Internal Audit Committee are:<br></p></ul></div> <div class="webpart--notablestyle"> <div class="ms-webpart-zone ms-fullWidth"> <div id="MSOZoneCell_WebPartWPQ5" class="s4-wpcell-plain ms-webpartzone-cell ms-webpart-cell-vertical-inline-table ms-webpart-cell-vertical ms-fullWidth "> <div class="ms-webpart-chrome ms-webpart-chrome-vertical ms-webpart-chrome-fullWidth "> <div WebPartID="458e126b-95dd-49d0-9b6f-6946cff5e04e" HasPers="false" id="WebPartWPQ5" width="100%" class="ms-WPBody noindex " allowDelete="false" style="" ><div class="row"> <div class="col-md-6 col-xl-4"> <div class="card card-profile"> <div class="card-img"> <img src="/en/PublishingImages/organisationchart/OPIOLA-Marek.jpg" class="card-img-top" alt=""/></div> <div class="card-body flip-card"> <div class="row align-items-center"> <div class="col"> <h3 class="card-title"> <span lang="pl">Marek OPIOŁA</span> </h3> </div> <div class="meta"> <div class="meta-item"> <span class="badge badge-lg badge-member">ECA Member</span> </div> </div> </div> </div> </div> </div> <div class="col-md-6 col-xl-4"> <div class="card card-profile"> <div class="card-img"> <img src="https://www.eca.europa.eu/en/PublishingImages/organisationchart/CAZALA-FrancoisRoger.jpg" class="card-img-top" alt=""/> </div> <div class="card-body flip-card"> <div class="row align-items-center"> <div class="col"> <h3 class="card-title"> <span lang="fr">François-Roger CAZALA</span></h3> </div> <div class="meta"> <div class="meta-item"> <span class="badge badge-lg badge-member">ECA Member</span> </div> </div> </div> </div> </div> </div> <div class="col-md-6 col-xl-4"> <div class="card card-profile"> <div class="card-img"> <img src="https://www.eca.europa.eu/en/PublishingImages/organisationchart/KASZASOVA-Katarina.jpg" class="card-img-top" alt=""/></div> <div class="card-body flip-card"> <div class="row align-items-center"> <div class="col"> <h3 class="card-title"> <span lang="sk">Katarína KASZASOVÁ</span> </h3> </div> <div class="meta"> <div class="meta-item"> <span class="badge badge-lg badge-member">ECA Member</span> </div> </div> </div> </div> </div> </div> <div class="col-md-6 col-xl-4"> <div class="card card-profile"> <div class="card-img"> <img src="https://static.eca.europa.eu/webcharter-internet/current/img/eca-profile-default.jpg" class="card-img-top" alt=""/> </div> <div class="card-body flip-card"> <div class="row align-items-center"> <div class="col"> <h3 class="card-title"> <span lang="fr">Paul KOECHLIN</span> </h3> </div> <div class="meta"> <div class="meta-item"> <span class="badge badge-lg badge-member">External Expert</span> </div> </div> </div> </div> </div> </div> <h3 style="margin-top: 40px;">Related links</h3> <br/> </div><div class="ms-clear"></div></div> </div> </div> </div> </div> <div id="ctl00_PlaceHolderMain_ctl07__ControlWrapper_SummaryLinkFieldControl" style="display:inline"><div id="slwp_ctl00_PlaceHolderMain_ctl07_ctl00" class="slm-layout-main slwpmarker" xmlns:pcm="urn:PageContentManager"><div class="dfwp-column" style="width:100%" ><div class="slm-layout-main groupmarker"><ul class="dfwp-list"><li><div class="item"><div class="link-item"><a href="https://eur-lex.europa.eu/budget/www/index-en.htm" title="" onclick="javascript:this.target="_blank"">General budget of the EU </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1046&from=EN" title="">Financial Regulation </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:12012E/TXT:EN:PDF" title="">Treaty on the functioning of the European Union (TFEU) </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/Lists/ECADocuments/RULES_PROCEDURE_2010/RULES_PROCEDURE_2010_EN.PDF" title="">Rules of Procedure of the European Court of Auditors </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/Lists/ECADocuments/Decision_19-2020/Decision_19-2020_EN.pdf" title="">Decision No 19-2020 of the European Court of Auditors of 14 December 2020 regarding the amendment of Article 19 of its Rules of Procedure </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/ContentPagesDocuments/Legal_framework/Implementing_rules_of_procedure/ECA_Decision_EN.pdf" title="" onclick="javascript:this.target="_blank"">Rules for implementing the Rules of Procedure of the European Court of Auditors</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="/en/external-auditor" title="">Reports by the external auditor on the European Court of Auditors’ accounts</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?reference=2021/2110%28DEC%29&l=en" title="">European Court of Auditors 2019 Discharge by the European Parliament and the Council </a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx" title="">International Standards for the Professional Practice of Internal Auditing (Institute of Internal Auditors)</a><div class="description"></div></div></div></li ><li><div class="item"><div class="link-item"><a href="https://www.theiia.org/en/standards/what-are-the-standards/mandatory-guidance/code-of-ethics/" title="">Code of Ethics (Institute of Internal Auditors)</a><div class="description"></div></div></div></li ></ul><div class="footermarker"></div></div></div></div></div> <div 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