European Governance and the Role of the European Court of Auditors: An Assessment

Abstract

This article examines the impact of the work of the European Court of Auditors (ECA) on European institutional governance, focusing on its role in promoting transparency, accountability, and performance evaluation. The ECA conducts audits of public funds and evaluates EU policies and programs. ECA’s publications act as a guideline and contribute to improving the governance of EU institutions. These publications represent a critical evaluation of all policies and programs and discuss their comparison with the intended objectives and the EU’s founding principles. By assessing spillover effects in a neo-functionalist context and managing EU spending, the ECA supports the EU in achieving its policy objectives. This article further highlights how the ECA fosters integrated governance in Europe amid rapidly changing global politics. Moreover, it recommends that the ECA must adopt a philosophy of continuous improvement to remain relevant. In a performance evaluation exercise, the ECA contributes to the EU's sustainability, effectiveness, and accountability, benefiting European citizens. Moreover, it discusses the challenges and opportunities facing the ECA in enforcing EU regulations while managing increasing EU spending amid financial risks and changing public investment landscapes. Key concerns include compliance delays by member states and rising expenditure on non-productive activities due to contemporary political economy factors obstructing the work of the ECA.