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Administración Presupuestaria
Unión Europea

External control and download

The European Court of Auditors, as the institution overseeing external control, compiles an annual report on the outcome of its audits, in which a statement on the reliability of the audits and the accuracy and lawfulness of the corresponding transactions is included (DAS) (art.287 of the Treaty of Lisbon).

The Council examines the various documents compiled by the Court of Auditors and draws up its Recommendation to the European Parliament for approving the Commission’s management in the implementing of the Budget (discharge).

The discharge is the decision by which the European Parliament, having taking the Council’s recommendation into consideration, exempts the Commission, as the institution responsible for implementing the budget, from all liability related to its budgetary management, thereupon closing the budget year.