European Court of Auditors

เอกสารประกอบการสัมมนาย่อยClinic 3 “Discipline Court for Accounting, Budgeting, Finance and Fiscal” คุณหญิงจารุวรรณ เมณฑกานายกสมาคมผู้ตรวจสอบภายในแห่งประเทศไทย (สตท.)คุณแก้วตา ชาญชัยศรีสกุลผู้ตรวจสอบภายในระดับ 12 การไฟฟ้าฝ่ายผลิตแห่งประเทศไทย งานสัมมนาใหญ่ สตท. ประจำปี 2556 วันศุกร์ที่ 21 มิถุนายน 2556

European Court of Auditors

The European court of Auditors Institution that audits European Union (EU) revenue and expenditure to ensure lawfulness and sound financial management

The Court of Auditors • The European Court of Auditors is an independent institution whose main role is to check that the funds available to theEUare used legally, efficiently and for the intended purposes • The Court audits the accounts of the EU's income and expenditure, which together form the EU budget • This role is especially important as part of the EU's income is derived from contributions from the member states and so the Court ensures that the EU's citizens are getting maximum value for their money

STRUCTURE OF THE ECA • The Court of Auditors operates as a collegiate body of 27 Members, one from each Member State. All audit reports and opinions are adopted by the college • It takes decisions concerning the Court's organization and administration

Four sectoral groups that are covering different parts of budget They are: • AUDIT GROUP I Preservation and management of natural resources • AUDIT GROUP II Structural policies, transport, research and energy • AUDIT GROUP III External actions • AUDIT GROUP IV Revenue, banking activities, administrative expenditure,Community institutions and bodies and internal policies

The President • The European Court of Auditors is headed by a President • President is elected for a renewable three year term by the Members from amongst their number • President’s role is that of primus inter pares - first amongst equals. He or she chairs the Court meetings, ensures that Court decisions are implementedandthat the institution and its activities are soundly managed

The President represents the Court in its externalrelations, in particular with other EU institutions and thesupreme audit institutions of the Member and beneficiary States • On 16 January 2008, the Portuguese Member Mr. Vítor Manuel da Silva Caldeirawas elected as the Court’s 10th President

The Secretary-General • The most senior member of staff in the institution • Appointed by the Court for renewable period of six years • Responsible for the administration, for the management of the Court’s stuff and secretariat • On 10 March 2009 Mr Eduardo Ruíz García had been appointed by the Court as the new Secretary-General

What does the Court do? • The Court’s main role is to check that the EU budget is correctly implemented • The Court investigates the paperwork of any person or organization handling EU income or expenditure • It ensures that the EU income and expenditure is legal and above board and sound financial management • Its work helps guarantee that the EU system operates efficiently and openly

FUNCTIONS • Professional external investigatory audit agency • The role is to check if the budget of the European Union has been implemented correctly( it checks the paperwork of all people) • Includes : • General annual reports • Special and specific reports on certain bodies and issues • The Court’s decision is the basic of Commission decision

Under the Amsterdam Treaty, the Court of Auditors also has the power to report any irregularities to the European Parliament and the Council. Its audit responsibilities have been extended to European Community funds managed by outside bodies and by the European Investment Bank.

How is the Court's work organised? • The Court of Auditors has approximately 800 staff, including translators and administrators and 250 auditors • The auditors frequently go on tours of inspection to the other EU institutions, the member states and any country that receives aid from the EU • The auditors are divided into ‘audit groups’. They prepare draft reports on which the Court takes decisions • The Court of Auditors has no legal powers of its own. If auditors discover fraud or irregularities, they inform OLAF – the European Anti-Fraud Office

HISTORY The Court of Auditors was created by the 1975 Budgetary Treaty, but it was formally established on 18 October 1977(at that time the Court was not a formal institution). At first, it was an external body designed to audit the finances of the European Communities. Later, when it became an institution, it gained some new powers such as the ability to bring actions before the European Court of Justice( ECJ). Under the Treaty of Amsterdam, it gained the full power to audit finances of the whole of the EU.

25th anniversary of the ECA (15 members/ states) 30th anniversary of ECA ( 20 members/ states)

Arguments • For • The Court of Auditors helps guarantee that the EU budgetary system works efficiently and openly • The Court contributes to improving financial management of the European Union • The Court of Auditors is regularly acknowledged for its work in exposing fraud in the EU

Arguments • Against • The Court's reports are often criticised as being extremely difficult to understand, even for those working inside the EU • The Court of Auditors is also seen as being too concerned with confidentiality - its role as the 'financial conscience' of the EU is weakened if the media are unable to use its findings to hold the executive to account • The size of the court has also come under criticism

EUROPEAN COURT OF AUDITORS FORMEDin 1975 JURISDICTIONEuropean Union HEADQUARTERS Luxembourg

References European Court of Auditors (http://eca.europa.eu) The Faculty of Law of the University of Zagreb (http://www.pravo.unizg.hr)

THANKYOU

European Court of Auditors