Financial Accountability in the European Union: Institutions, Policy and Practice

This book provides a comprehensive coverage of financial accountability around the EU budget, exploring how it is spent, checked, and communicated. It examines EU institutions and national bodies, their contact with the budget, and the historical development of accountability mechanisms. It also highlights new areas such as non-budgetary financial instruments and tools and the challenges they bring for ensuring the accountability of public money.

Format: Paperback / softback
Length: 314 pages
Publication date: 31 May 2023
Publisher: Taylor & Francis Ltd

This comprehensive book delves into various aspects of financial accountability surrounding the EU budget, encompassing how it is spent through policies, the role of institutions in monitoring policy performance, and the challenges of monitoring, controlling, auditing, scrutinizing, and communicating budgetary expenditure. It offers a theoretical framework, conceptual approaches, and practical insights into EU institutions, including the European Parliament, European Court of Auditors, European Ombudsman, and European Public Prosecutors Office, as well as national bodies such as supreme audit institutions. The book explores the historical development of accountability mechanisms, such as the 'statement of assurance, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)', and examines policy areas such as agriculture, social policy, and cohesion, including Structural Funds and the Common Agricultural Policy. It also sheds light on emerging areas like the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI), highlighting the challenges they present for ensuring the accountability of public money.

This book is of utmost interest to scholars and students specializing in audit and evaluation, budgetary spending and financial control, public administration, public policy, and EU institutions and politics. It provides a valuable resource for understanding the complexities of financial accountability in the EU and its implications for governance and policy-making.

Weight: 514g
Dimension: 234 x 157 x 22 (mm)
ISBN-13: 9780367521998