Output

How does the Court report its results?

The Court publishes the results of its audit work in the following types of report:

Annual reports - presenting the results of financial audits in the form of statements of assurance on the general budget and the European Development Funds. These two reports are published together in November.

Specific annual reports - presenting the results of financial audits on the Communities agencies and bodies.

Special reports - presenting the results of selected performance and compliance audits. Special reports can be published at any time during the year.

In addition, the Court is called upon to provide its opinion on new or updated legislation with a financial impact.