The ECA’s ethics are based on the values of
independence, integrity, impartiality, professionalism, added value, excellence
and efficiency. They apply to all ECA Members and staff.
The ECA’s mission is
to serve the EU’s citizens and to be recognised for its integrity and
impartiality. The ECA is an objective, independent and professional institution
in which its stakeholders can have full confidence.
The ECA selects its
audit topics impartially and performs audits taking into account the priorities
of its stakeholders, but without receiving instructions or succumbing to pressure from
any outside source.
The ECA has adopted
the requirements set out in the INTOSAI Code of Ethics (ISSAI 30) and has included
them in its ethical guidelines. These guidelines are intended to help ensure
that the ECA’s daily decisions, both in auditing and in running the
institution, comply with the principles laid down in the INTOSAI Code. They are
based on the ECA’s values and apply to all ECA Members and staff.
Code of Conduct for ECA
ECA Members are subject to a code of conduct governing their
independence, impartiality, integrity, commitment, collegiality,
confidentiality, responsibility and obligations after leaving office.
The ECA publishes the declarations of interests and the absence of
conflicts of interest of its Members on the organisation chart.
The Ethics Committee is composed of three people appointed on the basis
of a proposal by the President for a term of three years (with the possibility
of one renewal): two ECA Members who do not engage in any outside activities and
a leading figure from outside the ECA.
The Ethics Committee discusses any matters of an ethical nature that it
considers to be relevant to the ECA’s standards and reputation, including
assessing the outside activities of its Members.
Oskar Herics, ECA Member
João Figueiredo, ECA Member
Victor Gillen, Avocat à la Cour - Président honoraire du Conseil d'Etat Luxembourg
Eva Lindström, ECA Member
Rimantas Šadžius, ECA Member
Pia Haas, Inspecteur Général, Banque Internationale à Luxembourg (BIL)
The Secretary-General appoints ethics advisers from among the ECA staff.
Any member of staff has the right and opportunity to seek confidential and
impartial advice from these advisers with regard to the following:
values and principles that are expected of staff (e.g. independence, integrity, impartiality, professionalism);
specific sensitive matters, such as actual or apparent conflicts of interest, acceptance of gifts, etc.;
providing information in the event of serious irregularities (whistleblowing).
Gifts and hospitality
The ECA’s Members may not accept gifts worth more than 150 euros. If, by
virtue of diplomatic custom, they receive gifts that are worth more than this
amount, they must hand them over to the Secretary General. The Court’s secretariat
must keep a register of gifts with a value of more than 150 euros, which must
be made publicly available if requested. ECA Members may not accept payment for
any form for outside activities or publications made during their terms of
office. Should a payment be made, it must be donated to a charity of their
ECA staff may not accept gifts, favours such as meals and accommodation,
or any other advantage with a pecuniary value of more than 150 euros offered by
Occupational activities of senior officials after leaving the service
Under Article 16 of the Staff Regulations, after leaving the service, officials continue to be bound by the duty to behave with integrity and discretion as regards the acceptance of certain appointments or benefits. Any former officials who intend to engage in an occupational activity within two years of leaving the service must inform their former institution accordingly, so that it can decide whether to prohibit this activity where necessary or grant approval subject to appropriate restrictions.
The third paragraph of Article 16 of the Staff Regulations stipulates that, in principle, the Appointing Authority will prohibit former senior officials, during the 12 months after leaving the service, from engaging in lobbying or advocacy vis-à-vis staff of their former institution for their business, clients or employers on matters for which they were responsible during their last three years in the service.
The fourth paragraph of Article 16 of the Staff Regulations requires each institution, in accordance with Regulation (EC) No 45/2001 of the European Parliament and of the Council, to publish annually information on the implementation of the third paragraph, including a list of the cases assessed.
Information on the occupational activities of senior ECA officials after leaving the service is presented below:
No senior officials left the European Court of Auditors in 2014.
No senior officials left the European Court of Auditors in 2015.
In 2016, the European Court of Auditors received no requests from former senior officials for authorisation to engage in occupational activities.
In 2017, one former senior official declared his intention to engage in two occupational activities. The senior official left the Court in 2017; his requests for authorisation to engage in these occupational activities were thus submitted within 12 months of his leaving the service.
For neither of the two declared occupational activities did the scope involve lobbying or advocacy towards the Court’s staff. The Appointing Authority did not take any decision to forbid or to limit the performance of these activities in accordance with Article 16 of the Staff Regulations.
For further details, please refer to the Communication on the publication of information concerning the professional activities of former senior officials after they have left the service (Article 16, third and fourth paragraphs, of the Staff Regulations) – 2017 Annual Report.