In accordance with the Financial Regulation of the European Schools and the International Standard on Review Engagements 24001, we reviewed the Schools’ consolidated annual accounts for the 2021 financial year. We also examined the accounts and the internal control systems (recruitment, procurement and payments) of the Central Office and two of the Schools (Brussels III and Karlsruhe). We also reviewed the work of the Schools’ external auditor, which examined the accounts and internal control systems of six Schools before consolidation took place. We performed the review to obtain limited assurance as to whether the financial statements as a whole are free from material misstatement. As we did not audit the Schools’ consolidated accounts, we do not express an audit opinion on them.
Report on the annual accounts of the European Schools for the financial year 2021