| Timeframe definition |
Applies to |
|
Audit reports deadlines
|
|
|
The ECA sends its preliminary observations on the provisional accounts of the Commission and the provisional consolidated accounts of the EU by 15 June (Art 246 FR).
|
SoA audits – annual reports (reliability of accounts only)
|
|
The ECA sends its draft annual report to the Commission and other EU institutions by 30 June
|
SoA audits – annual reports
|
|
The ECA sends its preliminary observations on the provisional annual accounts to the agencies and other EU bodies by 1 June (Art 246 FR).
|
SoA audits – specific annual reports
|
|
The ECA sends final annual report, together with the replies, to the discharge authority by 15 November (Art 258 FR).
|
SoA audits
|
The timeframe for carrying out a performance audit is 13 months (Art 259(1) FR).
It is measured from the TP approval to adoption of the special report after the adversarial procedure. The task plan may specify a later date when the audit is planned to commence.
|
Performance audit
|
|
Audit visits
|
|
|
The audit team sends notification letter at the latest 4 weeks before the start of the audit visit.
|
All audits
|
The audit team sends the clearing document in the language of the member state, or in case of the Commission or other EU body in the ECA working language (English or French), at the latest within 8 weeks of the completion of the physical audit visit (including time for translation). When no physical audit visit takes place, the eight-week deadline will apply from the date at which sufficient documentation has been received to enable the related audit work to take place.
Deviation from the standard approach are set in the TP.
|
SoA audits
|
The audit team sends the clearing document (extract of the draft report) in the working language of the ECA to a member state authority as set out in the task plan. When still clearing on the basis of an overview of findings (shared management audits in member states), send the clearing document at latest within 4 weeks after the last related audit visit. The version translated into the language of the member state follows 1 week later.
The four-week deadline can start running after having visited all audited member states.
|
Performance audit
|
|
We ask the to our clearing documents in writing within 4 weeks. If use is made of video-conferencing or face-to-face meetings for clearing purposes, the audit team communicates translated draft findings at the latest 4 weeks ahead of the meeting.
|
All audits
|
|
The audit team sends a closing letter within 4 weeks after receipt of the reply.
|
SoA audits
|
|
The audit team sends a closing letter within 3 weeks after receipt of the reply.
|
Performance audit
|
|
In case of no reply to a clearing document within the deadline (4 weeks), the audit team sends an official reminder.
|
All audits
|
|
Adversarial procedure - replies
|
|
|
The EU institutions send their replies to the ECA draft annual report by 15 October (Art 258 FR).
|
SoA audits – annual reports
|
|
The agencies and other EU bodies send their final replies to the ECA annual report(s) by 30 September (Art 52 MFR and Art 102 FFR).
|
SoA audits – specific annual reports
|
|
The EU institution or body concerned has 6 weeks to submit the final reply it wishes to make in relation to the ECA observations (Art 259(1) FR).
|
Performance audit
|
