The annual activity report gives an overview of the ECA’s key results and achievements during the year, and describes the main developments in its audit environment and its internal organisation.
The report of the authorising officer by delegation contains information about the European Court of Auditors’ management of resources, and about the efficiency and effectiveness of its internal control systems. It provides management accountability internally within the ECA, and also externally to the budgetary authorities: it is sent to the Commission, the European Parliament and the Council as part of the annual budget discharge procedure.