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Court of Auditors

Functions

 

Article 287.1 and 2 of the Treaty on the functioning of the European Union

«The Court of Auditors:

• shall examine the accounts of all revenue and expenditure of the Union.

•shall also examine the accounts of all revenue and expenditure of all bodies, offices or agencies set up by the Union in so far as the relevant constituent instrument does not preclude such examination.

•shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying
transactions which shall be published in the Official Journal of the European Union. This statement may be supplemented by specific assessments for each major area of Union activity.

• shall examine whether all revenue has been received and all expenditure incurred in a lawful and regular manner and whether the financial management has beeb sound. In doing so, it shall report, in particular on any cases of irregularity».

 

Links of interest

 

University Library - European Documentation Centre


Universidad de Alicante
Biblioteca de Derecho
Carretera de San Vicente del Raspeig s/n
03690 San Vicente del Raspeig
Alicante (Spain)

Tel: (+34) 96 590 3400

Fax: (+34) 96 590 3464

Twitter: https://twitter.com/cdeua

For further information: informacio@ua.es, and for enquiries on this web server: webmaster@ua.es

Carretera San Vicente del Raspeig s/n - 03690 San Vicente del Raspeig - Alicante - Tel. 96 590 3400 - Fax 96 590 3464