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Accountability

Developing Effective Working Relationships Between Supreme Audit Institutions and Parliaments

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Date of Editorial Board meeting: 
Publication date: 
Tuesday, June 13, 2017
Abstract in English: 
Supreme audit institutions (SAIs) and parliaments are the two most important players for holding governments to account for the use of public funds. Parliaments do not usually have the capacity or expertise to scrutinise the use of public funds by the government themselves. They rely on the objective and professional view of the SAI to provide them with assurance and information about the reliability of financial reports and the use of public resources.
This paper offers guidance to Supreme Audit Institutions and parliaments for establishing effective working relationships. It describes and analyses international standards and contextual factors, as well as features and practices across Europe, and highlights key issues for effective relations and areas of Good practice. It also offers a toolkit for strengthening working relations between SAIs and parliaments.
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Number of pages: 
229
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EU agencies on the move: challenges ahead

Date of Editorial Board meeting: 
Publication date: 
Monday, January 15, 2018
Abstract in English: 
EU agencies are clearly ‘on the move’: they both are increasingly proliferating and obtaining more and more discretionary powers. Yet, both the mushrooming of EU agencies and the increasingly broad powers that are conferred upon them raise questions regarding their constitutionality, their legal basis, the powers that can be delegated to them as well as the very reason for the existence of EU agencies, their independence and accountability. This paper will critically analyse these issues.
It will first discuss the evolution of agencies in the EU’s institutional setting (section 2). Subsequently, it will examine the legal concerns that arise with increased reliance on EU agencies: their position in the
constitutional framework, their legal basis and delegation of powers to them (section 3). It will then examine their independence and accountability (section 4). In conclusion, it will highlight remaining challenges that arise from resorting to EU agencies (section 5).
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54
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