The ECA's activity reports give a yearly account of its work

The “Our activities” 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 any changes in the way the institution is organised.

The activity report of the authorising officer by delegation contains information about how the ECA manages its resources and deploys its internal control systems. The report provides management accountability both internally and externally, since it is sent to the European Commission and the budgetary authority (European Parliament and Council) as part of the annual budget discharge procedure.​