Improving the Accountability of the EU Budget’s Multi-Level Implementation: Strengthening the Contribution of the European Court of Auditors

EU spending—more than €1.800 billion for the next seven years—is spread over a large number of programs and financial mechanisms. Implemented under the Commission’s responsibility, its day-to-day management is mostly ensured by a plurality of actors, in particular by member states’ nominated bodies. This unique context places the responsibility to undertake influential audit work that could support the EU achieving longterm benefits on the European Court of Auditors (ECA). In this respect, this Article highlights a number of issues. First, this Article discusses the annual audit opinion, to which the ECA devotes at least 40% of its audit capacity—about 400 auditors—despite the limited assurance it provides. This Article argues that the audit opinion should focus on the operation of the Commission’s internal control framework and enlarge its scope to “value for money,” thus fostering responsibility at management level and sustaining the emergence of a performance culture. Furthermore, to fully capture the synergies, the risks of double funding and competition between different programs pursuing similar objectives—for example, through cohesion, transport, energy, and research spending—the ECA should undertake a scrutiny across its audit chambers’ thematic responsibilities. The ECA should also consider increasing the number of member states covered by its performance reports. Moreover, the ECA’s recommendations would benefit from an indication about their importance, and their followup should be extended at member states’ level. Finally, this Article welcomes the ECA’s intention to assess the added value of EU spending as compared to national spending alone, hence opening up the prospect of an ECA performance “assurance” assessment.