Supervision and control of the European Union budget
DOI:
https://doi.org/10.18042/cepc/rdce.67.02Abstract
The European Commission is responsible for the execution of the EU budget and at the same time secures internal compliance with it. The duality of functions is difficult because the direct budgetary management of the Commission barely comprises a fifth of the total of resources. The rest of the budget is implemented together with the Member States, with third States, international organizations or private entities. Besides, the European Court of Auditors is responsible for external budgetary control. The design of the supervision and control of the EU budget is subject to dysfunctions that derive from the different resources management model and the gradual fragmentation of the EU budget. Regarding the first aspect, there are problems in materializing instruments that guarantee an effective cooperation between the EU institutions, the Member States and their audit bodies. This is due to several reasons; some of them stemming from the idiosyncrasy and nature of the EU itself, and others are contingent on the lack of trust among the participating bodies. The segmentation of budgetary resources is the result of current times and is due to various factors that are difficult to reconcile. On the one hand, the need to make the EU budget more flexible and, on the other hand, the intergovernmentalization in certain areas justified partly because of the impossibility of agreeing on a solution with the secondary law instruments provided for in the EU legal order.
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