Chapter 7. The Court of Auditors of the European Union
7.1. Regulation of the institution of the EU Court of Auditors
The legal basis of the institution of the Court of Accounts of the EU is
included in the provisions of art. 285-287 TFEU.
The system of integral financing of the Union budget through its own
resources - following the Council decision of 1970
- and the enlargement of the
powers of the European Parliament in matters of budgetary control required the
establishment of the Court of Accounts in order to organize an external financial
control, more stable than the one organized by the Communities. European. The
Court of Accounts replaced the Audit Office of the European Communities, con-
stituted by TCEE and TEuratom and the Financial Audit Office of the ECSC
Along these lines, the budgetary powers of the European Parliament (re-
spectively the responsibility of this institution to grant discharge to the Commis-
sion for the implementation of the budget), by the Treaties of Luxembourg and
Brussels, of April 22, 1970 and July 22, 1975 (also called the Treaties) budget).
✓ By the budgetary treaty of 1975, which entered into force in 1977, at
the proposal of the Parliament, the Court of Accounts is set up, so that, by TMs,
in 1993, the Court of Accounts acquires the status of institution of the European
Communities. The EC Treaty mentions this in art. 7 par. 1, in presenting the in-
stitutional mechanism of the Union with the purpose of accomplishing the tasks
entrusted to the Community.
The institution of the Court of Accounts is regulated by art. 285-287
TFEU and its Rules of Procedure - Official Journal of the European Union 103/1
of 23 April 2010, entered into force on 1 June 2010.
7.2. Composition and organization of the Court of Accounts
The Court of Accounts is organized and functions as a collegial body
comprising: its members and its president. The members shall form, according to
the organizational structure of the Court, chambers and committees, and the Court
shall appoint from among its members by secret ballot a Secretary-General, in
accordance with the procedure established in the implementing rules
✓ The Court of Accounts is composed of one national from each Member
Decisions on own resources followed in 1976, 1985, 1988, 1994, 2000.
See D.M . Tilea, Strategic priorities regarding the higher education financing within European
Union, „Metalurgia Intemational”, Special Issue nr. 5/2010, pp. 139-143.
See art. 1 of the Rules of Procedure of the EU Court of Auditors, which refers to the Treaties
(TEU and TFEU), the Financial Regulation and the Rules of Procedure of the EU Court of Auditors.
See art. 13 paragraph (1) of the rules of procedure of the EU Court of Auditors.