The European Court of Auditors (ECA) has the mission to hold other EU institutions accountable, not only for the correct implementation of the EU budget, but also for the effective usage of EU funds.
Specific audit procedures play an important role in the way the ECA fulfils its tasks. The paper analyses these procedures from a trans-disciplinary legal and public policy perspective. Starting from the legal provisions laid down in the Treaty on the Functioning of the EU (TFEU) related to the ECA’s role in the annual budgetary discharge procedure in the European Parliament, the paper looks at the procedural rules and practices that the ECA has developed for the two types of audits that it carries out: regularity audits and performance audits.
