As the EU’s independent external auditor, we often visit EU Member States and non-EU countries to collect information and data about how EU money is being spent. It is important to note that we are not auditing these countries, we are collecting evidence for EU-level audits.
Our audit work in the Member States may only include an assessment of systems and procedures for the management of EU revenue and expenditure. An audit of purely national procedures, financed solely from the national budget and not connected to the management of the Union's revenue and expenditure, is outside our mandate. We are entitled to carry out fact-finding visits to the Member States, but only to the extent that such visits are necessary in order to ascertain how the EU is performing its role of managing its revenue and expenditure.
In the Member States, our audits are carried out in liaison with the national SAIs or, if these do not have the necessary powers, with the competent national departments. We cooperate with Member State SAIs in a spirit of trust while maintaining the independence of both parties.
Click on the links below to search our publications by countries visited in the course of our audit work.