The European Court of Auditors and its Relationship with the European Parliament: The Changing Nature of Inter-institutional Power Relations regarding Financial Accountability

Traditionally, the European Court of Auditors has had strong relations with the European Parliament’s Budgetary Control Committee (CONT), which was largely responsible for pushing to create the independent Court in 1977. Over almost 40 years, CONT has been the arena in which the Court’s work has been discussed. It has been responsible for scrutiny of the EU budget, but also played a ‘gate-keeping role’. For many years the Court has been frustrated by the limited attention given by the Council to its reports. The Court is currently undergoing reform. It is reconsidering not only the many internal roles and responsibilities but also its relationship with other institutions. In December 2013 it adopted a new communications and stakeholder strategy and since appointed a Member for Institutional Relations (MIR) to bolster the Court’s official level representation in Brussels. This paper examines the intra- and inter-institutional implications of the reform process.