Document ID: 32010Q0423(01)

Reference:
23.4.2010
EN
Official Journal of the European Union
L 103/1
RULES OF PROCEDURE OF THE COURT OF AUDITORS OF THE EUROPEAN UNION
CONTENTS
TITLE I —   THE ORGANISATION OF THE COURT
CHAPTER I:
THE COURT
Article 1
Collegial nature
SECTION 1:
THE MEMBERS
Article 2
Commencement of term of office
Article 3
Members’ obligations and performance of their duties
Article 4
Compulsory retirement and deprival of the right to a pension or other benefits in its stead
Article 5
Order of precedence
Article 6
Temporary replacement of Members
SECTION 2:
THE PRESIDENT
Article 7
Election of the President
Article 8
Temporary replacement of the President
Article 9
Duties of the President
SECTION 3:
CHAMBERS AND COMMITTEES
Article 10
Establishment of the Chambers
Article 11
Responsibilities of the Chambers
Article 12
Committees
SECTION 4:
THE SECRETARY-GENERAL
Article 13
The Secretary-General
CHAPTER II:
THE PERFORMANCE OF THE COURT'S DUTIES
Article 14
Delegations
Article 15
Authorising officer powers
Article 16
Court's organizational structure
TITLE II —   THE COURT'S OPERATIONAL PROCEDURES
CHAPTER I:
THE COURT AND CHAMBERS MEETINGS
SECTION 1:
THE COURT
Article 17
Scheduling of meetings
Article 18
Agenda
Article 19
Decision-making procedure
Article 20
Chairing of meetings
Article 21
Quorum
Article 22
Non-public nature of meetings
Article 23
Minutes of meetings
SECTION 2:
THE CHAMBERS
Article 24
The Chambers meetings
CHAPTER II:
DECISIONS OF THE COURT, CHAMBERS AND COMMITTEES
Article 25
Decisions of the Court
Article 26
Decisions of the Chambers
Article 27
Decisions of the committees
Article 28
Languages and authentication
Article 29
Forwarding and publication
CHAPTER III:
AUDITS AND THE PREPARATION OF REPORTS, OPINIONS, OBSERVATIONS AND STATEMENTS OF ASSURANCE
Article 30
The conduct of audits
Article 31
Reporting Member
TITLE III —   GENERAL AND FINAL PROVISIONS
Article 32
Numbers expressed as fractions
Article 33
Gender specific expressions
Article 34
Implementing rules
Article 35
Access to documents
Article 36
Entry into force
Article 37
Publication
THE COURT OF AUDITORS OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the fifth subparagraph of Article 287(4) thereof,
Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a(1) thereof,
With the approval of the Council given on 22 February 2010,
HAS ADOPTED THESE RULES:
TITLE I
THE ORGANISATION OF THE COURT
CHAPTER I
The Court
Article 1
Collegial nature
Pursuant to the provisions of the Treaties and of the Financial Regulation, the Court shall be organised and shall act as a collegial body, in accordance with these Rules of Procedure.
Section 1
The Members
Article 2
Commencement of term of office
The term of office of Members of the Court shall commence as from the date fixed for that purpose in the instrument of appointment, or, where there is no date fixed, from the date of adoption of that instrument.
Article 3
Members’ obligations and performance of their duties
The Members shall perform their duties in accordance with Article 286(1), (3) and (4) of the Treaty on the Functioning of the European Union.
Article 4
Compulsory retirement and deprival of the right to a pension or other benefits in its stead
1.   Where the Court, acting by a majority decision of its Members, considers that the information that has been submitted to it is such as to establish that a Member has ceased to meet the required conditions or to satisfy the obligations with which he is entrusted (Article 286(6) of the Treaty on the Functioning of the European Union), it shall instruct the President or, if the President is the Member concerned, the Member next in order of precedence to the President under Article 5 of these Rules of Procedure to draw up a preliminary report.
2.   The preliminary report shall be sent, accompanied by supporting documents, to all the Members, including the Member concerned who shall in response forward his written observations within a reasonable time limit set by the President or, if the President is the Member concerned, by the Member next in order of precedence to him.
3.   The Member concerned shall also be invited to present his explanations orally to the Court.
4.   The decision to refer the matter to the Court of Justice in order to deprive the Member concerned of his office and/or of his right to a pension or other benefits in its stead shall be taken by secret ballot by a majority of four fifths of the Members of the Court. The Member concerned shall not take part in the ballot.
Article 5
Order of precedence
1.   Members shall take precedence after the President by date of appointment; where a Member has been re-appointed, his earlier term of office shall be taken into consideration, whether or not it immediately preceded the present term.
2.   Members appointed on the same day shall take precedence according to age.
Article 6
Temporary replacement of Members
1.   If a Member's office falls vacant, the Court shall designate the Member(s) who shall carry out his duties pending the appointment of a new Member.
2.   If a Member is absent or unavailable, he shall be temporarily replaced by one (or more) Member(s) in accordance with the provisions laid down in the implementing rules.
Section 2
The President
Article 7
Election of the President
1.   The Court shall elect a new President before the expiry of the term of office of the incumbent President. However, if the expiry of the President's term of office coincides with the renewal of a part of the body of Members in accordance with Article 286(2) of the Treaty on the Functioning of the European Union, the election shall take place immediately, or at the latest 15 working days, after the Court in its new composition has taken up its duties.
2.   The President shall be elected by secret ballot. The candidate who, in the first round of voting, obtains a two-thirds majority of the votes of the Members of the Court shall be elected President. If none of the candidates obtains this majority, a second round of voting shall take place at once and the candidate who obtains the majority of the votes of the Members of the Court shall be elected. If no candidate has obtained the majority of the votes of the Members of the Court in the second round of voting, further rounds of voting shall take place in accordance with the procedure laid down in the implementing rules.
Article 8
Temporary replacement of the President
1.   If the office of President falls vacant, the duties of the President shall temporarily be carried out by the outgoing President, providing that he is still a Member of the Court, save in the event of incapacity. In any other case, the Member who has precedence in accordance with Article 5 shall become acting President.
2.   Whilst carrying out the day-to-day management of the Court during the interim period, the acting President shall organise the election of the new President in accordance with Article 7. However, if the office of President falls vacant less than six months before the expiry of the incumbent's term, the President shall be replaced by the Member who has precedence in accordance with Article 5.
3.   If the President is absent or unavailable, he shall be temporarily replaced by the Member who has precedence in accordance with Article 5.
Article 9
Duties of the President
1.   The President of the Court shall:
(a)
call and chair meetings of the Court and be responsible for the proper conduct of the sessions;
(b)
ensure that the Court's decisions are implemented;
(c)
ensure that the departments of the Court operate properly and that its various activities are soundly managed;
(d)
appoint an agent to represent the Court in all litigation in which the Court is involved;
(e)
represent the Court in its external relations, in particular in its relations with the discharge authority, the other institutions of the Union and the Member States’ audit institutions.
2.   The President may delegate part of his duties to one or more Members.
Section 3
Chambers and committees
Article 10
Establishment of the Chambers
1.   The Court shall establish Chambers in order to adopt certain categories of reports and opinions in accordance with Article 287(4) of the Treaty on the Functioning of the European Union.
2.   The areas of responsibility among the Chambers shall be decided by the Court on a proposal by the President.
3.   On a proposal by the President, each of the other Members shall be assigned by the Court to a Chamber.
4.   Each Chamber shall elect one of its Members as Dean in accordance with the conditions laid down in the implementing rules.
Article 11
Responsibilities of Chambers
1.   Chambers shall adopt reports and opinions, with the exception of the Annual Report on the general budget of the European Union and the Annual Report on the European Development Funds, in accordance with the provisions laid down in the implementing rules.
2.   The Chamber responsible for the adoption of a document pursuant to paragraph 1 may refer its adoption to the Court, in accordance with the conditions laid down in the implementing rules.
3.   Chambers shall have a preparatory responsibility with regard to documents for adoption by the Court, including draft observations and opinions, proposed work programmes and other documents in the audit field, except those for which the committees established under Article 12 have a preparatory responsibility.
4.   Chambers shall allocate their tasks among their Members in accordance with the conditions laid down in the implementing rules.
5.   The Members shall be accountable to the Chamber and to the Court for the performance of the tasks entrusted to them.
Article 12
Committees
1.   Committees shall be created and composed in accordance with the provisions laid down in the implementing rules.
2.   The committees shall have the responsibility for matters not covered by the Chambers as provided for in Article 11, in accordance with the conditions laid down in the implementing rules.
Section 4
The Secretary-General
Article 13
The Secretary-General
1.   The Secretary-General shall be appointed by the Court following an election by secret ballot, in accordance with the procedure laid down in the implementing rules.
2.   The Secretary-General shall be accountable to the Court, to which he shall make periodic reports on the discharge of his duties.
3.   Under the authority of the Court, the Secretary-General shall be responsible for the Court’s Secretariat.
4.   The Secretary-General shall exercise the powers vested in the appointing authority within the meaning of Article 2 of the Staff Regulations of officials of the European Communities and the powers vested in the authority authorised to conclude contracts of employment within the meaning of Article 6 of the Conditions of Employment of other servants of the European Communities insofar as the decision of the Court on the exercise of the powers vested in the appointing authority and in the authority authorised to conclude contracts of employment does not provide otherwise.
5.   The Secretary-General shall be responsible for the management of the Court's staff and for the administration of the Court, as well as for any other task assigned to him by the Court.
6.   If the Secretary-General is absent or unavailable, he is temporarily replaced in accordance with the provisions laid down in the implementing rules.
CHAPTER II
The performance of the Court's duties
Article 14
Delegations
1.   The Court may, provided the principle of collective responsibility is respected, empower one or more Members to take clearly defined management or administrative measures on its behalf and under its supervision, and in particular to take action in preparation for a decision to be adopted at a later date by the Members of the Court. The Members concerned shall report back to the Court on the measures they have taken.
2.   A Member may empower one or more officials or members of staff to sign documents concerning matters within that Member's responsibility in accordance with the provisions laid down in the implementing rules.
Article 15
Authorising officer powers
1.   The powers of authorising officer shall be exercised by the Members of the Court and, as authorising officer by delegation, by the Secretary-General in accordance with the internal rules for the implementation of the budget.
2.   The Court shall lay down the rules and practices concerning the control procedures for the exercise of the powers of authorising officers and authorising officers by delegation in a decision on the internal rules for implementing the budget.
Article 16
Court's organizational structure
1.   The Court shall determine its organizational structure.
2.   On the Secretary-General's proposal, the Court shall distribute the posts set out in the establishment plan in accordance with the conditions laid down in the implementing rules.
TITLE II
THE COURT'S OPERATIONAL PROCEDURES
CHAPTER I
The Court and Chambers’ meetings
Section 1
The Court
Article 17
Scheduling of meetings
1.   The Court shall set provisional dates for its meetings once a year, before the end of the preceding year.
2.   Additional meetings may be organised on the initiative of the President or at the request of at least a quarter of the Members of the Court.
Article 18
Agenda
1.   The draft agenda for each meeting shall be drawn up by the President.
2.   The draft agenda and any requests for amendment thereto shall be placed before the Court, which shall adopt the agenda at the beginning of each meeting.
The time-limits for distributing the agenda and related documents are laid down in the implementing rules.
Article 19
Decision-making procedure
The Court shall make its decisions in formal session, save where it applies the written procedure laid down in Article 25(5).
Article 20
Chairing of meetings
The meetings of the Court shall be chaired by the President. If the President is absent or indisposed, they shall be chaired by the Member who is temporarily acting as President, within the meaning of Article 8.
Article 21
Quorum
At least two thirds of the Members of the Court must be present in order to deliberate.
Article 22
Non-public nature of meetings
The Court's meetings shall not be public, unless the Court decides otherwise.
Article 23
Minutes of meetings
Minutes shall be drawn up for each meeting of the Court.
Section 2
The Chambers
Article 24
The Chambers meetings
Unless otherwise provided for in the implementing rules, the provisions of Section 1 shall apply to meetings of the Chambers.
CHAPTER II
Decisions of the Court, Chambers and committees
Article 25
Decisions of the Court
1.   The Court, acting as a collegial body, shall adopt its decisions after prior examination by a Chamber or committee with the exception of decisions to be taken in its capacity as appointing authority or as the authority authorised to conclude contracts of employment.
2.   The documents mentioned in the third subparagraph of Article 287(4) of the Treaty on the Functioning of the European Union, other than those that are adopted by Chambers pursuant to Article 11(1), and the statement of assurance mentioned in the second subparagraph of Article 287(1) of the Treaty on the Functioning of the European Union shall be adopted by the Court by a majority of its Members.
3.   Without prejudice to Article 4(4) and Article 7(2), other decisions shall be taken by a majority of the Members present at the meeting of the Court. However, the Court may, on a proposal from a Member, declare, by a majority of the Members present at the meeting, that a specific question referred to the Court shall be decided by a majority of the Members of the Court.
4.   Where a majority vote by the Members present is required to take a decision, in the event that the number of votes for and against should be equal the chairman shall have the casting vote.
5.   The Court shall determine, on a case-by-case basis, the decisions to be adopted by the written procedure. Detailed rules for this procedure are laid down in the implementing rules.
Article 26
Decisions of the Chambers
1.   A Chamber shall adopt decisions by a majority of its Members. In the event of parity of votes, the Dean or the Member temporarily replacing him shall have the casting vote.
2.   All Members of the Court may attend Chambers meetings, but they may vote only in the Chambers of which they are Members. However, when Members submit a document to a Chamber of which they are not a Member they shall be entitled to vote in that Chamber on that document.
3.   The Dean shall notify documents adopted by the Chamber pursuant to Article 11(1) to all Members of the Court in accordance with the conditions laid down in the implementing rules.
4.   Adoption of a document by the Chamber pursuant to Article 11(1) shall become definitive after five working days from the date of the notification provided for in paragraph 3 of this Article unless within that period a number of Members determined in the implementing rules have submitted to the President a reasoned request that the document concerned should be discussed and decided upon by the Court.
5.   A Chamber may determine, on a case-by-case basis, that decisions shall be adopted by the written procedure. Detailed rules for this procedure are laid down in the implementing rules.
Article 27
Decisions of the committees
Unless otherwise provided in the implementing rules, the provisions of Article 26 shall apply to the decision-making procedure of the committees.
Article 28
Languages and authentication
1.   The reports, opinions, observations, statements of assurance and other documents, if for publication, shall be drawn up in all the official languages.
2.   The documents shall be authenticated by the apposition of the President's signature on all the language versions.
Article 29
Forwarding and publication
Within the framework of the Treaties and in particular of the provisions of Article 287(4) of the Treaty on the Functioning of the European Union and without prejudice to the applicable provisions of the Financial Regulation, the implementing rules shall lay down the rules on the forwarding and publication of the Court's reports, opinions, observations, statements of assurance and other decisions.
CHAPTER III
Audits and the preparation of reports, opinions, observations and statements of assurance
Article 30
The conduct of audits
1.   The Court shall lay down detailed rules for the conduct of the audits with which it is charged by the Treaties.
2.   The Court shall perform its audits in accordance with the aims laid down in its work programme.
Article 31
Reporting Member
1.   For every task to be carried out, the Chamber shall appoint a Member/Members to act as Reporting Member(s). For each of the tasks going beyond the specific framework of a Chamber, the Reporting Member(s) shall be appointed on a case-by-case basis by the Court.
2.   As soon as it has been asked for an opinion within the meaning of Articles 287, 322 or 325 of the Treaty on the Functioning of the European Union, or when it wishes to present observations pursuant to Article 287 of the Treaty on the Functioning of the European Union, the Court shall appoint, from amongst its Members, the Reporting Member with responsibility for appraising the matter and preparing the draft.
TITLE III
GENERAL AND FINAL PROVISIONS
Article 32
Numbers expressed as fractions
For the purposes of these Rules of Procedure, where a number is expressed as a fraction, it shall be rounded up to the next whole number.
Article 33
Gender specific expressions
The use of gender specific expressions in the wording of these Rules of Procedure shall be understood as applying to both female and male genders.
Article 34
Implementing rules
1.   The Court, acting by a majority of its Members, determines the rules for implementing these Rules of Procedure.
2.   The implementing rules shall be made public on the Court's website.
Article 35
Access to documents
In accordance with the principles of transparency and good administration and without prejudice to Article 143(2) and Article 144(1) of the Financial Regulation, any citizen of the Union, and any natural or legal person residing or having its registered office in a Member State, shall have a right of access to Court documents under the conditions laid down in the Decision laying down internal rules for the treatment of applications for access to documents held by the Court.
Article 36
Entry into force
These Rules of Procedure shall repeal and replace those adopted by the Court on 8 December 2004.
They shall enter into force on 1 June 2010.
Article 37
Publication
These Rules of Procedure shall be published in the Official Journal of the European Union.
Done at Luxembourg, 11 March 2010.
For the Court of Auditors
Vítor Manuel da SILVA CALDEIRA
President

Summary:
The European Court of Auditors (ECA)
The European Court of Auditors (ECA)
SUMMARY OF:
Article 287 of the Treaty on the Functioning of the European Union (TFEU)
Rules of Procedure of the Court of Auditors of the European Union
WHAT ARE THE AIMS OF ARTICLE 287 TFEU AND OF THE RULES OF PROCEDURE?
              
The European Court of Auditors (ECA) is the EU’s external auditor. As such, the ECA warns of risks, provides assurance, indicates shortcomings and good practice, and offers guidance to policymakers and legislators on how to improve the management of EU policies and programmes. The ECA acts as the independent guardian of EU citizens’ financial interests.
Article 287 of the Treaty on the Functioning of the European Union sets out the role of the Court.
The ECA draws up its own Rules of Procedure which must then be approved by the Council. They govern the internal workings of the ECA. The rules cover aspects such as:
the organisation of the Court (appointments, terms of office, the Court’s duties, election of the President);
operational procedures (the Court and Chambers meetings; decision-making by the Court, Chambers and Committees; audits and preparation of reports, opinions, observations and statements of assurance).
KEY POINTS
Composition and structure
The Court is a collegial body, that is, its Members are jointly responsible for decisions and actions taken. It comprises 27 Members — one from each EU Member State. Members are appointed for 6 years (renewable). To be appointed, Members must belong or have belonged to an external audit body in their own Member State or be especially qualified for this office. ECA Members are subject to a code of conduct governing their independence, impartiality, integrity, commitment, collegiality, confidentiality, responsibility and obligations after leaving office.
Members elect one of their peers as President for 3 years (renewable). His/her duties include: calling and chairing Court meetings;ensuring the Court’s decisions are implemented;ensuring that the Court’s departments, including protocol and visits, communication, legal matters and internal audit, operate properly and that its various activities are well managed;appointing an agent to represent the Court in litigation;representing the Court in its external relations and in its relations with the other EU institutions.
The Court has a Secretary-General, who is responsible for the day-to-day running of the Court’s Secretariat, and for administration, finance and support, human resources, information technology and translation.
The Court also comprises Chambers and Committees: Chambers adopt opinions, special reports and specific annual reports. They also prepare the annual reports on the EU budget, which are then adopted by the Court;Committees (e.g. the Administrative Committee and the Audit Committee) deal with administrative matters and decisions on issues related to communication and strategy.
Tasks of the Court
The ECA is the independent external auditor of the European Union. Its reports and opinions are an essential element of the EU accountability chain. They are used to hold to account those responsible for implementing EU policies and programmes: the Commission, other EU institutions and bodies, and administrations in Member States.
The ECA warns of risks, provides assurance, indicates shortcomings and good practice, and offers guidance to policymakers and legislators on how to improve the management of EU policies and programmes so that they can achieve value for money.
Audits
These are:
based on records and, if necessary, performed on the spot in the other EU institutions;
performed on the premises of any organisation which manages revenue or expenditure on behalf of the EU;
performed in the Member States and in countries across the world, including on the premises of any natural or legal person in receipt of payments from the EU budget.
In its role as the EU’s external auditor, the Court cooperates with the national authorities and the EU institutions. It may also request any information required to successfully complete its task from the EU institutions and bodies, organisations in receipt of payments from the European budget or from national audit institutions.
Strategy and work programmes
To remain at the forefront of developments in public-sector auditing, the ECA plans its strategic development and audit priorities in advance. Its core objectives are set out in multi-year strategies.
Each year, the Court adopts a work programme listing its priorities in terms of audit tasks. The programme is published, and presented to the Committee on Budgetary Control of the European Parliament by the Court’s President.
Annual discharge procedure
The Court of Auditors has no judicial powers and therefore no power to impose sanctions. After the close of each financial year, it draws up an annual report to be published in the Official Journal. This report concerns the management of the EU budget and the European Development Funds, by the competent institutions. It is a fundamental part of the European Parliament’s decision-making process regarding the granting of the budget discharge to the Commission.
The Court of Auditors also provides the Council and the Parliament with a statement of assurance concerning the reliability of the accounts and attesting that the budget has been used well, in accordance with the rules and regulations. In addition, the Court may also, at any time, submit observations, particularly in the form of special reports, on specific questions, or review reports, and deliver opinions where the Court is legally required to do so, at the request of one of the other EU institutions or on its own initiative.
The Court decides in formal session, by the majority of its Members, on the adoption of the annual report. Its meetings are not public, unless it decides otherwise. It may also decide, on a case-by-case basis, to adopt decisions by written procedure.
The ECA reports on irregularities in the use of EU funds and refers any cases of suspected fraud detected during its audits to the European Anti-Fraud Office (OLAF) or to the European Public Prosecutor’s Office (EPPO).
FROM WHEN DO THE RULES OF PROCEDURE APPLY?
              
They have applied since 1 June 2010.
BACKGROUND
              
The Court of Auditors, based in Luxembourg, was set up in 1977 and has been a fully-fledged EU institution since 1992.
For more information, see:
ECA legal framework (European Court of Auditors)
Decision No 21-2021 laying down the rules for implementing the Rules of Procedure of the Court of Auditors (European Court of Auditors)
EU budget (European Commission).
MAIN DOCUMENTS
            
Consolidated version of the Treaty on the Functioning of the European Union — Part six — Institutional and financial provisions — Title I — Institutional provisions — Chapter 1 — The institutions — Section 7 — The Court of Auditors — Article 287 (ex Article 248 TEC) (OJ C 202, 7.6.2016, pp. 170-171)
Rules of Procedure of the Court of Auditors of the European Union (OJ L 103, 23.4.2010, pp. 1-6)
See consolidated version.
RELATED DOCUMENT
            
Code of Conduct for the Members and former Members of the Court of Auditors (OJ L 128, 2.5.2022, pp. 102–113)
last update 02.05.2022