EU Institutions
Court of
Auditors
The EU's external auditor — the financial conscience of the Union. It checks that EU taxpayer money is collected and spent legally, transparently, and effectively.
Key Facts
Full name
European Court of Auditors (ECA)
Seat
Luxembourg City, Luxembourg
Established
1977 (became full EU institution with Maastricht Treaty, 1993)
Members
27 — one per member state
President
Tony Murphy (since 2022, Ireland)
Term
6 years (renewable)
Appointment
By Council (QMV) after consultation with European Parliament
Staff
~900 employees
What It Does
The ECA audits EU finances — but crucially it has no judicial powers. It cannot recover misused funds or prosecute. Its power is reputational: its findings trigger political and legal follow-up by OLAF (the anti-fraud office), the Commission, and the Parliament.
The discharge procedure is its main lever: each year the Parliament decides whether to approve ("discharge") or refuse the Commission's implementation of the EU budget, guided by the ECA's annual report.
Independence
Members must be completely independent in performing their duties. They must not seek or take instructions from any government or body, and must refrain from any activity incompatible with their duties.
The ECA is not a court in the legal sense — despite its name. It is an audit institution, equivalent to the national supreme audit institutions (SAIs) found in each member state.
Three Types of Audit
Type 1
Financial Audit
Are the accounts reliable? Does the EU's financial data accurately represent reality?
Type 2
Compliance Audit
Were transactions lawful and regular? Did they comply with applicable rules?
Type 3
Performance Audit
Was EU money spent efficiently, effectively, and economically? Did policies achieve their goals?
Key Outputs
Covers the EU's general budget. The Parliament uses this to decide whether to grant "discharge" (approve) the Commission's financial management. Due every November.
In-depth audits of specific policy areas — e.g., cohesion funds, CAP payments, climate spending. Typically 20–25 published per year.
Requested by EU institutions on proposed legislation with financial implications. The ECA must be consulted on all acts related to financial regulation.
Separate accounts and reports for each EU agency and body.
Structure
Organisational Chart
Click any node to explore the ECA's audit chambers and outputs.
European Court of Auditors — Structure
Click a node to exploreSelect a node to see details
AD5 Exam Tip
What the Exam Tests
- →The ECA is NOT a judicial court — it has no power to prosecute or recover money.
- →It became a full EU institution with the Maastricht Treaty (1993).
- →The discharge procedure: Parliament votes to approve the Commission's budget implementation guided by the ECA annual report.
- →OLAF (European Anti-Fraud Office) handles actual fraud investigations — distinct from the ECA.
- →27 members — one per member state — appointed for 6-year renewable terms.
- →Know the three audit types: financial, compliance, and performance.