The ECA publishes the results of its audit work in a variety of reports – annual reports, specific annual reports and special reports – depending on the type of audit. Other published products include opinions and landscape reviews.
The ECA has three main categories of audit report:
Annual reports on
the EU budget and the European Development Funds. They mainly comprise the
annual statements of assurance, but also cover performance issues. The
annual reports are published in November each year.
reports (around 50) on the annual financial audits of the EU’s agencies,
joint undertakings and other decentralised bodies.
setting out the results of the ECA’s selected performance and compliance
audits of specific budgetary areas or management topics. The ECA is free
to choose when to publish its special reports. It produces around 20 each
In addition to its audit reports, the ECA publishes opinions (around 10 per
year) on legislative proposals with an impact on EU financial management, as
well as ad hoc publications on EU public finance issues.
Landscape reviews are a new
type of publication by the ECA. They consider broad themes based on the Court’s
research and experience, and enable the Court to submit observations on matters
which are not necessarily susceptible to audit but are nonetheless important
for public accountability and EU financial management.
All reports, opinions and reviews are published on the ECA’s website in the
official EU languages.