The Court of Auditors operates as a collegiate body of 27 Members, one from each Member State, appointed by the Council after consultation with the European Parliament for a renewable term of six years. The Members elect one of their number as President for a renewable term of three years.
The Court organises itself around five Chambers, to which Members are assigned. There are four Chambers with responsibility for specific areas of expenditure and for revenue (vertical Chambers), and one horizontal Chamber, known as the CEAD (Coordination, Evaluation, Assurance and Development) Chamber.
The Members of each Chamber elect a Dean for a renewable term of two years.
Each Chamber has two areas of responsibility — firstly, to adopt special reports, specific annual reports and opinions; secondly, to prepare draft observations for the annual reports on the general budget of the EU and the European Development Funds, and draft opinions for adoption by the Court as a whole.
The full Court convenes to discuss and adopt the documents for which it is solely responsible, such as the annual reports on the general budget of the EU and the European Development Funds.
The Administrative Committee is made up of the Deans of the Chambers and is chaired by the President of the Court. The Committee prepares for approval by the Court all administrative matters requiring a Court decision and decisions on matters of policy, principle or strategic importance.
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