11 records matched your query       

Title:

Gaps, overlaps and challenges : a landscape review of EU accountability and public audit arrangements / European Court of Auditors.

Publisher:

Publications Office of the European Union,

Copyright Date:

2014

Description:

70 pages : color illustrations ; 30 cm.

Subject:

European Court of Auditors.
Finance, Public--European Union countries--Accounting.
Finance, Public--European Union countries--Auditing.
Administrative agencies--European Union countries--Evaluation.--Evaluation.
Administrative agencies--European Union countries--Auditing.
Government accountability--European Union countries.
European Court of Auditors.
Administrative agencies--Auditing.
Administrative agencies--Evaluation.--Evaluation.
Finance, Public--Accounting.
Finance, Public--Auditing.
Government accountability.
Europe--European Union countries.

Other Authors:

European Court of Auditors. http://id.loc.gov/authorities/names/no2004049923

Notes:

"QJ-02-14-776-EN-C"--Page [4] of cover. "This is the first 'landscape review' produced by the European Court of Auditors (ECA). Landscape reviews are a new type of publication of the ECA. They consider broad themes on the basis of the Court's research and accumulated experience, in relation to issues directly related to the ECA"s remit. This landscape review deals with 'EU accountability and public audit arrangements,' and a second landscape review, which deals with 'risks to the EU general budget,' will be published in the coming months." -- Page 1." Includes bibliographical references.

Contents:

Executive summary -- Introduction. The purpose of the landscape review; The structure of this report -- Part I. Accountability and public audit. Public accountability; Public audit's contribution towards accountability; Accountability and audit for the EU budget; EU accountability beyond the EU budget: scrutiny over entities, instruments, policy measures, implementation and results -- Part II. The challenge of EU accountability and audit. The call to improve EU accountability; The main EU accountability and audit challenges; 1. Coordinated action by the EU and Member States; 2. Funds managed in partnership with others; 3. Multi-speed EU and variable policy architecture; 4. Accountability arrangements for EU institutions and bodies; 5. EU financial management and control arrangements; 6. EU policy impact and results -- Part III. Challenges associated with the EU response to the financial crisis. The chain of events and EU responses; Regulation and supervision of the financial sector; Financial support mechanisms for Member States; Enhanced economic and fiscal surveillance -- Part IV. Conclusions and reflections -- Annex. List of EU agencies.

Summary:

"Accountability and audit arrangements for European Union (EU) policies, instruments, entities and related public financial resources and related challenges are considered in this review. For this purpose, accountability refers mainly to democratic (especially parliamentary) oversight of policies and activities of public bodies, whereas public audit refers to the financial and performance audits of policies and related public funds and their link to the accountability process"-- Page 1.

Series:

Landscape review ; 2014

ISBN:

9287209545
9789287209542

OCLC:

(OCoLC)891378417

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)