Cooperation

Guiding principles

• The European Court of Auditors and the National Audit Institutions have different external auditing remits but they share a common interest in working together to improve the audit of European Union funds and other matters concerning good governance for the benefit of EU citizens.
• The Amsterdam Treaty calls for the European Court of Auditors and the NAIs to “cooperate in a spirit of trust while maintaining their independence.” The relationship is thus unique in requiring equal and independent audit institutions to work together to improve the framework and conditions for the audit of EU funds.
• The framework of enhanced cooperation must work efficiently and effectively without inhibiting the individual remits of those involved.
• A spirit of trust will be demonstrated by openness, inclusiveness and respect for the context in which each institution operates.
• Cooperation can take many forms and can occur on any subject or area of interest where two or more participants wish to work together. All institutions have full independence to choose which cooperation activities they participate in.
• All cooperative work should be based on clear bilateral or multilateral objectives, working practices and responsibilities agreed between the participants.
• Information on the objectives, scope, progress and results of all such activities will be made available to all members of the Contact Committee.
• The ECA and the NAIs are committed to exploring all possible areas where cooperative work will have a positive impact on the administration of EU funds and other EU matters of common interest and to identify solutions to any practical and technical problems that are inhibiting such cooperation.