The external auditor’s reports on the European Court of Auditors’ accounts
Without prejudice to the provisions of Article 287 of the Treaty on the Functioning of the European Union, which entrusts the Court of Auditors with the responsibility of auditing all of the Union’s revenue and expenditure, and the provisions of Article 319 of the same Treaty concerning the granting of discharge, the Court of Auditors has had its revenue and expenditure accounts audited by an external auditor every year since the close of the financial year 1987.
The reports that the external auditor drew up on the Court of Auditors’ accounts for the financial years 1987 to 1991 were sent solely to the Chairman of the European Parliament’s Committee on Budgetary Control.
Pursuant to a decision taken by the Members of the Court of Auditors at the Court meeting of 8 July 1993, the external auditor’s reports have been published in the Official Journal of the European Union since the report on the financial year 1992.
Since the 2018 Financial Regulation was issued, only the consolidated accounts have been published in the Official Journal. However, the Court of Auditors continues to publish its Annual accounts on its internet page.