The European Court of Auditors (ECA) expresses an opinion every year on the legality and regularity of the use of EU funds. It has so far failed to express a clean opinion on EU expenditure on account of the many errors. The ECA’s opinion on EU expenditures covers the EU as a whole, not the individual member states. There is accordingly no insight into the legality and expenditure of EU funds by member state. Reports by the member states’ supreme audit institutions also do not enable us to express an unequivocal opinion on the legality and regularity of expenditure in the member states.

We address the following questions below:

Last updated in April 2026, situation in January 2026.