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 review-based publications.
Annual reports contain the results of financial and compliance audit work on the European Union budget and European Development Funds. They comprise the annual statements of assurance, and also cover budgetary management and performance aspects.
Special reports present the results of selected performance and compliance audits of specific spending or policy areas, or budgetary or management issues.
Review-based publications such as landscape reviews, briefing papers, rapid case reviews and background papers. Landscape reviews are descriptive and analytical documents of complex, largescale policy areas or management issues, in which we set out our accumulated experience and knowledge on the selected topic, often from a cross‐cutting perspective. Briefing papers are similar in nature to landscape reviews (descriptive and analytical documents of policy or management), but address more focused topics. Rapid case reviews present and establish facts surrounding very focused specific issues or problems and, if necessary they may include an analysis to help understand those facts. Background papers provide information based on preparatory work undertaken before the start of an on-going audit task. They are intended as a source of information for those interested in the policy and/or programme being audited.
Opinions provide our views on new or updated laws with a significant impact on EU financial management.
Specific annual reports present the results of the annual financial audits of EU’s agencies, decentralised bodies and joint undertakings.
All reports, opinions and reviews are published on the ECA’s website in the
official EU languages.