Summary

Every year, the European Court of Auditors (ECA) audits the revenue and expenditure of the EU budget. A report on the implementation of the EU budget for the 2023 financial year comprises auditor’s opinion on the extent to which the annual accounts are reliable, and income and spending comply with the rules and regulations. The document also includes analysis of the financial management of the EU authorities, results of the performace audit of spending as well as of monitoring of the implementation of the ECA’s recommendations and the regularity of payments. The auditors also examined the internal control systems of the European governing bodies, analyzed the annual reports on the activities of the European Commission and the terms of transactions within the framework of the EU Recovery and Resilience Facility.