ECA- Legal framework - European Court of Auditors
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Legal framework 

The Court performs its audits within an interinstitutional framework laid down mainly by:

  • the Treaty on the Functioning of the European Union, Articles 310 to 325 of which contain financial provisions governing the Union's revenue and expenditure,
  • Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities.

The life cycle of the EU general budget comprises the following stages:

  • the establishment of the EU budget,
  • the implementation of the EU budget,
  • the auditing of the EU budget.