Today, the European Court of Auditors (ECA) published a report on its activities in 2023, providing a comprehensive picture of its work. The report includes information on the institution’s outputs, which are the result of the collective efforts of its approximately 950 staff. The ECA’s audit reports, reviews and opinions aim to help the EU not only to meet its policy objectives, but also to make better use of taxpayers’ money.

The challenges the EU has been facing since the adoption of its 2021-2027 budget have been both unprecedented and unexpected, placing significant strain on its capacity to meet its objectives. The EU budget has had to adapt to and address the most pressing issues: supporting Ukraine, managing migration flows, and coping with surging interest rates and inflation, to name but a few. At the same time, the EU must continue to deliver on its existing priorities such as research and innovation, investments in climate change, and the digital transition. It is within this environment that the ECA continued last year to scrutinise EU policies and programmes, to evaluate the financial management of EU funds, and to assess the value for money provided by EU action.

“In this era of change, with the EU budget evolving to meet emerging priorities and the upcoming European elections offering both challenges and opportunities, the ECA's commitment to accountability and transparency remains steadfast”, said ECA President Tony Murphy. “We will continue to provide independent, objective reports on key issues for the EU's future.”

The ECA issued 49 publications in 2023 – including its annual reports on the EU budget and on the 43 EU agencies, as well as 29 special reports on diverse topics, 6 reviews, and 4 opinions on legislative proposals such as the ‘Ukraine Facility’ and the ‘EU Cyber Solidarity Act”. These publications serve as a crucial resource for EU citizens and policymakers, offering independent and objective analysis of key issues for the future of the EU. They highlight what works well, while also offering recommendations for improvement and identifying areas for potential efficiency savings. Last year, the EU auditors dealt with issues such as the electricity market, animal transport, the EU’s development aid, offshore renewables, EU action for people with disabilities, the digitalisation of schools, ‘made-in-Europe’ batteries, banking supervision, biofuels, public procurement, and much more.

Most of the audit work is done at the ECA’s head office in Luxembourg. However, auditors frequently go on missions to various entities, including the European Commission (the ECA’s main auditee), other EU institutions and bodies, international organisations, and the national, regional and local authorities that handle EU funds. They also conduct on-the-spot visits to recipients of EU money, both within the EU and beyond its borders. Through these checks, they obtain direct audit evidence not only from those with responsibility for managing EU policies and programmes and handling EU funds, but also from the recipients of the funds.

The ECA’s latest work programme, which was published in December 2023, lists some 73 audits and reviews to be carried out in 2024 and 2025. For example, a dozen audits cover the NGEU pandemic recovery package. Other topics include organic farming, the security of gas supplies, investments in artificial intelligence, the fight against tax fraud, the microchip industry, the digitalisation of healthcare, funding for NGOs, seawater quality, and the supply of pharmaceutical products.

Background information

The ECA is the EU’s independent external audit institution. It is based in Luxembourg, and has been operating since 1977. It employs around 950 staff of all EU nationalities, with equal proportions of men and women. In 2023, the ECA recruited 95 new employees and provided 64 traineeships.

The ECA exists to:

• make sure that the EU keeps proper accounts and correctly applies its financial rules, and that EU policies and programmes achieve their intended objectives and deliver value for money;
• help to improve the EU’s financial management, and promote accountability and transparency;
• warn of risks, provide assurance, highlight shortcomings and successes, and offer guidance to EU policymakers and legislators;
• present its observations and recommendations to the European Parliament, the Council, national governments and parliaments, as well as to the general public.