Gaps, overlaps and challenges: a landscape review of EU accountability and public audit arrangements / European Court of Auditors.

Format:

Book

Government document

Contributor:

European Court of Auditors.

Series:

Landscape review (European Court of Auditors)

Landscape review ; 2014.

Language:

English

Subjects (All):

European Court of Auditors.

Finance, Public--European Union countries--Accounting.

Finance, Public.

Finance, Public--European Union countries--Auditing.

Administrative agencies--European Union countries--Management--Evaluation.

Administrative agencies.

Administrative agencies--European Union countries--Auditing.

Government accountability--European Union countries.

Government accountability.

Administrative agencies--Auditing.

Administrative agencies--Management--Evaluation.

Finance, Public--Accounting.

Finance, Public--Auditing.

Auditing.

Management.

Evaluation.

Accounting.

European Union countries.

Physical Description:

70 pages : color illustrations ; 30 cm.

Place of Publication:

Luxembourg : Publications Office of the European Union, 2014.

Summary:

"Accountability and audit arrangements for European Union (EU) policies, instruments, entities and related public financial resources and related challenges are considered in this review. For this purpose, accountability refers mainly to democratic (especially parliamentary) oversight of policies and activities of public bodies, whereas public audit refers to the financial and performance audits of policies and related public funds and their link to the accountability process."-- Page 1.

Contents:

Executive summary

Introduction. The purpose of the landscape review; The structure of this report

Part I. Accountability and public audit. Public accountability; Public audit's contribution towards accountability; Accountability and audit for the EU budget; EU accountability beyond the EU budget: scrutiny over entities, instruments, policy measures, implementation and results

Part II. The challenge of EU accountability and audit. The call to improve EU accountability; The main EU accountability and audit challenges; 1. Coordinated action by the EU and Member States; 2. Funds managed in partnership with others; 3. Multi-speed EU and variable policy architecture; 4. Accountability arrangements for EU institutions and bodies; 5. EU financial management and control arrangements; 6. EU policy impact and results

Part III. Challenges associated with the EU response to the financial crisis. The chain of events and EU responses; Regulation and supervision of the financial sector; Financial support mechanisms for Member States; Enhanced economic and fiscal surveillance

Part IV. Conclusions and reflections

Annex. List of EU agencies.

Notes:

"QJ-02-14-776-EN-C"--Page [4] of cover.

"This is the first 'landscape review' produced by the European Court of Auditors (ECA). Landscape reviews are a new type of publication of the ECA. They consider broad themes on the basis of the Court's research and accumulated experience, in relation to issues directly related to the ECA"s remit. This landscape review deals with 'EU accountability and public audit arrangements,' and a second landscape review, which deals with 'risks to the EU general budget,' will be published in the coming months." -- Page 1.

Includes bibliographical references.

ISBN:

9789287209542

9287209545

OCLC:

891378417