Title: Budget of the European Union
Content:  budget has been spent and any relevant Special Reports from the Court. More particularly, every year the European Court of Auditors, which is the European Union's independent external auditor, examines the reliability of accounts, whether all revenue has been received and all expenditure incurred in a lawful and regular manner, and whether the financial management has been sound. The European Court of Auditors has signed off the European Union accounts every year since 2007. In October 2018, the European Court of Auditors gave the EU annual accounts a clean bill of health for the 11th year in a row, finding them true and fair. The Court has given, for a second year in a row, a qualified 
Title: European Economic Community
Content:  The fifth institution is the European Court of Auditors, which despite its name had no judicial powers like the Court of Justice. Instead, it ensured that taxpayer funds from the Community budget have been correctly spent. The court provided an audit report for each financial year to the Council and Parliament and gives opinions and proposals on financial legislation and anti-fraud actions. It is the only institution not mentioned in the original treaties, having been set up in 1975.
Title: European Court of Auditors
Content:  Since 1994 the ECA has been required to provide a "Declaration of Assurance", essentially a certificate that an entire annual budget can be accounted for. This has proved to be a problem, as even relatively minor omissions require the ECA to refuse a declaration of assurance for the entire budget, even if almost all of the budget is considered reliable. This has led to media reports of the EU accounts being "riddled with fraud", where issues are based on errors in paperwork even though the underlying spending was legal. The auditing system itself has drawn criticism from this perception. The Commission in particular has stated 
Title: Budget accountability in the European Union
Content:  The European Union employs a variety of public accountability measures to review and reform budgets across government. As the EU's budget is at risk of maladministration, every year the Court of Auditors reports on the management of the budget. European Union auditors have stated that as they implement more transparency and double-entry book-keeping systems, it is likely to improve budget management. In order to strengthen the means of fraud prevention, the Commission established the European Anti-Fraud Office, also known as OLAF, on 28 April 1999, under the European Commission Decision 1999/352. The Office was given responsibility for conducting administrative anti-fraud investigations by having conferred on it a special independent status.
Title: European Court of Auditors
Content:  The ECA was created by the 1975 Budgetary Treaty and was formally established on 18 October 1977, holding its first session a week later. At that time the ECA was not a formal institution; it was an external body designed to audit the finances of the European Communities. It replaced two separate audit bodies, one which dealt with the finances of the European Economic Community and Euratom, and one which dealt with the European Coal and Steel Community. The ECA did not have a defined legal status until the Treaty of Maastricht when it was made the fifth institution, the first new institution since the founding of the Community. By becoming an institution it gained some new powers, such as the ability to bring actions before the European Court of Justice (ECJ). At first its audit power related only to the European Community pillar of the European Union (EU), but under the Treaty of Amsterdam it gained the full power to audit the finances of the whole of the EU.
Title: Institutions of the European Union
Content:  The European Court of Auditors (ECA), despite its name, has no judicial powers. It ensures that taxpayer funds from the budget of the European Union have been correctly spent. The court provides an audit report for each financial year to the Council and Parliament. The Parliament uses this to decide whether to approve the commission's handling of the budget. The Court also gives opinions and proposals on financial legislation and anti-fraud actions. The Court of Auditors was set up in 1975. It was created as an independent institution due to the sensitivity of the issue of fraud in the Union (the anti-fraud agency, OLAF, is also built on its independence). It is composed of one member from each state appointed by the Council every six years. Every three years one of them is elected as the president of the court, who is currently Klaus-Heiner Lehne.
Title: European Court of Auditors
Content:  The European Court of Auditors (ECA) (French: Cour des comptes européenne) is one of the seven institutions of the European Union (EU). It was established in 1975 in Luxembourg in order to improve EU financial management.
Title: European Court of Auditors
Content: 1989–1994: Patrick Everard ; 1994–2001: Edouard Ruppert ; 2001–2008: Michel Hervé (France) ; 2008–2009: John Speed (ad interim, United Kingdom) ; 2009-2020: Eduardo Ruiz Garcia (Spain) ; 2020-2020: Philippe Froidure (ad interim) ; Since 2021: Zacharias Kolias (Greece) 
Title: European Court of Auditors
Content:  the bar is too high, and that only 0.09% of the budget is subject to fraud. The Commission has elsewhere stated that it is important to distinguish between fraud and other irregularities. The controversial dismissal in 2003 of Marta Andreasen for her criticism of procedures in 2002 has, for some, called into doubt the integrity of the institutions. It is frequently claimed that annual accounts have not been certified by the external auditor since 1994. In its annual report on the implementation of the 2009 EU Budget, the Court of Auditors found that the two biggest areas of the EU budget, agriculture and regional spending, 
Title: European Commission
Content:  fraud and corruption were again raised in 2004 by former chief auditor Jules Muis. A Commission officer, Guido Strack, reported alleged fraud and abuses in his department in the years 2002–2004 to OLAF, and was fired as a result. In 2008, Paul van Buitenen (the former auditor known from the Santer Commission scandal) accused the European Anti-Fraud Office (OLAF) of a lack of independence and effectiveness. Barroso's first Commission term expired on 31 October 2009. Under the Treaty of Nice, the first Commission to be appointed after the number of member states reached 27 would have to be reduced to "less than the 

Question: when was the last time the eu was audited?
Answer: 1994.