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.
Reviews are based on our accumulated knowledge and experience. They cover different EU-related policy and management topics, and their objectives vary. They may provide scene-setting description and analysis based on our published audits, often from a cross-cutting perspective. We also use them to present our analysis of areas or issues we have not yet audited, or to establish facts on specific topics or problems.
Up until September 2019, our review publications were known variously as landscape reviews, briefing papers and rapid case reviews. They have now all been re-named ‘Reviews’, but remain searchable under their previous titles.
Audit previews (formerly known as background papers) provide information based on preparatory work undertaken before the start of an ongoing audit task. They are intended as a source of information for those interested in the policy 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.