Europejski Trybunał Obrachunkowy-organ kontrolny w systemie instytucjonalnym Wspólnot Europejskich

Abstract

The aim of this article is to present the position and role of the European Court of Auditors within the institutional framework of the European Union. The Court, created in 1975 by the Treaty of Brussels, plays an important role as an external auditor of the EU. According to Articles 146 to 248 of the EC Treaty, the Court is in charge of auditing the accounts of all the revenue and expenditure of the European Union and bodies established thereby. The Court examines whether all EU revenue and expenditure have been received or incurred in a lawful and regular manner and whether financial management has been sound and consistent with principles of economy, efficiency and effectiveness. The Court is required by the treaties to produce an Annual Report to the European Parliament (the so-called ‘discharge’ authority) with comments on execution of the EU budget for each financial year and with a Statement of Assurance on the reliability of the EU accounts for that year as well as on lawfulness and regularity of the underlying transactions. Also, from time to time, the Court submits observations on specific topics, mostly in the form of Special Reports, provides opinions on legislation regarding the area of finance and assists the European Parliament in exercising its powers of control. The article ends with a short description of debate about the Court’s future held during the Intergovernmental Conference and European Convention that worked on the draft Treaty establishing a Constitution for Europe.