Reports issued by other Supreme Audit Institutions in the EU

Budget

EU Contact Committee

Joint report on the parallel audit of Medium-Term Budgetary Frameworks

ECA

Special Report 05/2023: The EU’s financial landscape – A patchwork construction requiring further simplification and accountability

Special report no. 16/2020: The European Semester – Country Specific Recommendations address important issues but need better implementation

Special report no. 22/2019: EU requirements for national budgetary frameworks: need to further strengthen them and to better monitor their application

Special report no. 03/2018: Audit of the Macroeconomic Imbalance Procedure (MIP)

Special report no. 18/2018: Is the main objective of the preventive arm of the Stability and Growth Pact delivered?

Special report no. 10/2016: Further improvements needed to ensure effective implementation of the excessive deficit procedure

Emergency funds

ECA

Commission’s surveillance of Member States exiting a macroeconomic adjustment programme (2021)

Special report no. 17/2017: The Commission's intervention in the Greek financial crisis

Bank supervision

ECA

EU efforts to fight money laundering (2021)

Special report no. 02/2018: The operational efficiency of the ECB’s crisis management for banks

Special report no. 29/2016: Single Supervisory Mechanism - Good start but further improvements needed

Contact Committee
Report of the Task Force on European Banking Union to the Contact Committee of Supreme Audit Institutions of the European Union and the European Court of Auditors on prudential supervision of medium-sized and small (“less significant”) institutions in the European Union after the introduction of the Single Supervisory Mechanism. 14/12/2017

Austria
Österreichische Bankenaufsichtsarchitektur, Reihe BUND 2017/20

Bank resolution

Contact Committee
Report of the Task Force on European Banking Union to the Contact Committee of Supreme Audit Institutions of the European Union and the European Court of Auditors on the “Preparation for resolution of medium-sized and small banks in the euro area”. 16/12/2020

ECA

Special report no. XX/2021: Single Resolution Mechanism

Special report no. 23/2017: Single Resolution Board: Work on a challenging Banking Union task started, but still a long way to go

Estonia
https://www.riigikontroll.ee/tabid/206/Audit/2500/language/en-US/Default.aspx

Portugal
Executive summary (English version)

Austria
https://www.rechnungshof.gv.at/rh/home/home/Bankenabwicklung_Oesterreich_Bund2020_18.pdf

Brexit

United Kingdom (selection)
Learning for government from EU Exit preparations, HC: 578, 2019-21, 4 September 2020

The cost of EU Exit preparations, HC: 102, 2019-21, 6 March 2020

The UK border: preparedness for EU exit October 2019, HC: 98, 2019-2020, 16 October 2019

Implementing the UK’s Exit from the European Union: The Department for Exiting the European Union and the centre of government, HC: 593, 2017-19, 17 November 2017

EU grants

ECA

Special report 06/2023: Conflict of interest in EU Cohesion and agricultural spending (2023)

Special report 23/2022: Synergies between Horizon 2020 and European Structural and Investment Funds – Not yet used to full potential

Special report 25/2021: ESF support to combat long-term unemployment: Measures need to be better targeted, tailored and monitored (2021)

Performance-based financing in Cohesion policy (2021)

Sustainable finance (2021)

Interreg cooperation

Sweden
Road and rail investments in Sweden – lacking an EU perspective? (2017)

Regional Structural Fund Partnerships- do they provide for effective use of funds (2020)

Finland
Funding process, allocation of funds and follow-up of ESF projects during the 2014–2020 programming period (2020)

Lithuania
National Audit Office carried out compliance audit for EU Investments (2020)

The National Audit Office has Performed an Audit of EU Funds (2019)

The EU Fund Investment Administration System is Functioning Well, but Requires Certain Improvements (2018)

National Audit Office Conducted a Closure Audit on the 2007-2013 Funding Period of EU Funds (2018)

Austria

EU Financial report 2017 and 2018 (2020).

Slovenia
Monitoring effectiveness of projects that received European funds for rural development (2019).

Absorption of the European Cohesion Policy Funds for Dynamic and competitive entrepreneurship for green economic growth (2018).

Managing irregularities and financial corrections regarding absorption of the European Cohesion Policy Funds in the Republic of Slovenia (2017).

Czech Republic

Audit No 22/04: Billions of EU subsidies have contributed to improving the quality of healthcare in the regions. However, some hospitals purchased unnecessarily expensive or redundant equipment (2022)

Report on EU Financial Management in the Czech Republic, EU Report 2021 (2022).

Estonia

Risks and lessons learned from using European Union funding. An overview of the implementation of foreign funding planned in the state budget (2022)

Implementation of EU regulations

ECA annual reports

Special report 03/2023: Internal electricity market integration (2023)

Review 02/2023: EU Actions to address the increasoimng amount of hazardous waste (2023)

Special Report 24/2022: e-Government actions targeting businesses – Commission’s actions implemented but availability of e-services still vries across the EU (2022)

Special report 20/2022: EU action to combat illegal fishing– Control systems in place but weakened by uneven checks and sanctions by member states (2022)

Regularity of expenditure:
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=61246 (2022) 

Performance of spending programmes
https://www.eca.europa.eu/en/Pages/DocItem.aspx?did=61258 (2022)

Review: Law-making in the European Union after almost 20 years of Better Regulation (2020)

Review no. 07/2018: Putting EU law into practice: The European Commission’s oversight responsibilities under Article 17(1) of the Treaty on European Union (Landscape Review) (2018)

Special report no. 16/2018: Ex-post review of EU legislation: a well-established system, but incomplete (2018)

COVID-related audit office reports

Contact Committee: CC Audit Compendium on the response to COVID-19

The EU Contact Committee’s website contains general information on COVID-related audits by other EU supreme audit institutions: https://www.eca.europa.eu/sites/cc/en/pages/covid-19-general-information.aspx

ECA

Special report 01/2023: Tools facilitating travel within the EU during the COVID-19 pandemic (2023)

Freedom of movement in the EU during the COVID-19 pandemic Limited scrutiny of internal border controls and uncoordinated actions by member states (2022)

EU institutions and COVID-19 – Responded rapidly, challenges still ahead to make the best of the crisis-led innovation and flexibility (2022)

EU COVID-19 vaccine procurement – Sufficient does secured after initial challenges, but performance of the process not sufficiently assessed (2022

ECA: Air passenger rights during the COVID-19 pandemic

ECA: Risks, challenges and opportunities in the EU’s economic policy response to the COVID-19 crisis (2020)

Audits related to the Recovery and Resilience Facility (RRF)  

ECA

Special report 07/2023: Design of the Commission’s control system for the RRF (2023)

Review 01/2023: EU financing through cohesion policy and the Recovery and Resilience Facility: A comparative analysis (2023)

The Commission’s assessment of national recovery and resilience plans – Overall appropriate but implementation risks remain (2022)

Belgium: Relaunch Plan Flemish Resilience

Germany: Potential impact of joint borrowing of the member states of the European Union on the federal budget (Recovery Fund) (2021)

Financing the Recovery Fund via Green Bonds of the European Union (2022)

Italy: Report I: Semester II – (2021)

Latvia: What challenges do we face in drafting and implementing Latvia’s Recovery and Resilience Plan? (2022)