The ECAs access rights
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The ECAs access rights

The ECAs access rights

ECA auditors have right of access to any document or information they may need to undertake their task.
Financial audit Compliance audit Performance audit
Concept
Ref: 12.150

Principles

ECA's legal right of access

Article 287 of the TFEU grants the ECA right of access to any document or information it may need to perform its task.

Audit down to final beneficiary level

The same article gives the ECA the right to audit "on the spot in the other institutions of the Union, on the premises of any body, office or agency which manages revenue or expenditure on behalf of the Union and in the member states, including on the premises of any natural or legal person in receipt of payments from the budget." This allows the ECA to audit down to final beneficiary/recipient level.

Access to systems and procedures in member states

The ECA's systems-audit work in the member states may only include an assessment of systems and procedures for the management of the Union's revenue and expenditure. An audit of purely national procedures, financed solely from the national budget and not connected to the management of the Union's revenue and expenditure, is outside the ECA's mandate. However, the ECA is entitled to carry out information visits to the member states but only to the extent that such visits are necessary in order to ascertain how the Union is performing its role of managing Union revenue and expenditure.

Access to systems and procedures in non-member states

There is no clear legal basis for the ECA’s access to non-member state systems even where the EU funding regulation confers on the Commission the power to entrust experts with the task of “control activities", e.g. on-the-spot checks. Each policy regulation has to be studied individually. However, the ECA may legitimately ask the Commission to be present during such on-the-spot checks. Such participation should be subject to the agreement of the Commission.

Instructions

Potential complications in access

Any potential complications in access to documents and information needed to perform the audit task should be considered by the auditor during the planning (already when the audit task is initially conceived and proposed) and examination phase. Limitations in access to documents may also have impact on treatment of errors and an audit opinion in Statement of Assurance.

Duty of discretion

Staff of the European Union is required to exercise the greatest discretion with regard to facts and information coming into their knowledge in the course of or in connection with the performance of their duties. The extensive rights of access to information that are accorded to ECA mean that this duty of discretion is particularly important, especially as the information handled by staff can be of a sensitive nature or classified .

Resources

Memorandum of understanding between ECB and ECA
Tripartite agreement between the European Commission,the European Court of Auditors, and the European Investment Bank
Tripartite agreement between the European Commission, the European Court of Auditors and European Investment Fund

Related documents

Rules Art 287 TFEU
Art 339 TFEU
Art 129 FR
Art 17 Staff Regulations
Last Modified: 29/09/2022 12:08   Tags: