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Author: Paul Stephenson
Publisher: Routledge
ISBN: 1000223558
Category : Political Science
Languages : en
Pages : 314
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Book Description
This book offers comprehensive coverage of various aspects of financial accountability around the EU budget – how it is spent via policies, how institutions engage in checking policy performance (what taxpayers’ money actually delivers), and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure. Presenting conceptual and theoretical approaches including financial accountability, learning, multi-level governance, implementation and throughput legitimacy, it looks at EU institutions (European Parliament, European Court of Auditors, European Ombudsman, European Public Prosecutor’s Office) and national bodies (supreme audit institutions at the national level), examining their contact with the EU budget. It details the historical development of accountability mechanisms (the ‘statement of assurance’, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)), and examines policy areas such as those of agriculture, social policy and cohesion (including Structural Funds and the Common Agricultural Policy), exploring the challenges of financial accountability in practice. Given the recent introduction of non-budgetary financial instruments and tools only partly financed by the EU budget, it sheds light on new burgeoning areas such as the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI) and the challenges they bring for ensuring the accountability of public money. This book will be of key interest to scholars and students of audit and evaluation, budgetary spending and financial control and, more broadly, public administration, public policy and EU institutions and politics.
Author: Paul Stephenson
Publisher: Routledge
ISBN: 1000223558
Category : Political Science
Languages : en
Pages : 314
Get Book Here
Book Description
This book offers comprehensive coverage of various aspects of financial accountability around the EU budget – how it is spent via policies, how institutions engage in checking policy performance (what taxpayers’ money actually delivers), and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure. Presenting conceptual and theoretical approaches including financial accountability, learning, multi-level governance, implementation and throughput legitimacy, it looks at EU institutions (European Parliament, European Court of Auditors, European Ombudsman, European Public Prosecutor’s Office) and national bodies (supreme audit institutions at the national level), examining their contact with the EU budget. It details the historical development of accountability mechanisms (the ‘statement of assurance’, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)), and examines policy areas such as those of agriculture, social policy and cohesion (including Structural Funds and the Common Agricultural Policy), exploring the challenges of financial accountability in practice. Given the recent introduction of non-budgetary financial instruments and tools only partly financed by the EU budget, it sheds light on new burgeoning areas such as the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI) and the challenges they bring for ensuring the accountability of public money. This book will be of key interest to scholars and students of audit and evaluation, budgetary spending and financial control and, more broadly, public administration, public policy and EU institutions and politics.
Author: Giovanna Dabbicco
Publisher: Springer Nature
ISBN: 3031047451
Category : Political Science
Languages : en
Pages : 298
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Book Description
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.
Author: Luca Zamparini
Publisher: Edward Elgar Publishing
ISBN: 1788971922
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
Since the inception of the European Economic Community, the EU budget has been one of the most contested and important issues. The evolution of its structure and composition has also reflected the overall development of the EU. From a multidisciplinary approach, this book examines the current features and challenges of the EU budget. It provides historical, political, legal, and economic analyses, alongside a discussion of its future development. The book will prove timely and relevant for scholars, practitioners and policy makers alike.
Author:
Publisher:
ISBN:
Category : Congo (Democratic Republic)
Languages : en
Pages : 56
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Book Description
The Democratic Republic of the Congo is one of the main beneficiaries of EU support, with about 1.9 billion euro of assistance provided between 2003 and 2011. In this report, the European Court of Auditors assessed if the Commission and the EEAS managed effectively EU support for governance and whether this support achieved its planned results. It focused on key areas of governance: the electoral process, justice and police, public finance management reforms and the decentralisation process. It concludes that EU support has been set within a generally sound cooperation strategy, addressing main needs, but progress has been slow, uneven and overall limited. Sustainability was an unrealistic prospect for most projects examined. This was in part due to the fragile country context but also due to shortcomings in the way in which the Commission and the EEAS have managed their cooperation with the DRC. -- EU Bookshop.
Author:
Publisher:
ISBN:
Category : Logging
Languages : en
Pages : 50
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Book Description
"Illegal logging and trade in illegally logged timber affect most of the forested countries. It causes environmental damage and loss of biodiversity, and has negative economic and social effects. The EU action plan on forest law enforcement, governance and trade (FLEGT) aims to reduce illegal logging globally by supporting forest governance in timber-producing countries and by reducing the imports of illegally harvested timber to the EU. In this report the Court concludes that the commission's support to timber-producing countries in the framework of the FLEFT action plan was not sufficiently well managed. While the FLEGT action plan was conceived in an innovative way, the Commission did not devise and appropriate work plan with clear objectives, milestones and a dedicated budget. It did not clearly prioritise its assistance, and monitoring and reporting procedures were unsatisfactory. The main projects examined were not successful and the envisaged timber licensing schemes are not yet fully operational in any of the partner countries."--Page [4] of cover.
Author: Carolyn Moser
Publisher: Oxford University Press
ISBN: 0192583298
Category : Law
Languages : en
Pages : 337
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Book Description
Currently, some 2,500 civilian experts work across Europe, Africa, and Asia in ten ongoing civilian missions launched under the Common Security and Defence Policy (CSDP). Mandates cover a broad range of multidimensional tasks, such as rule of law support, law enforcement capacity building, or security sector reform. Numerous (recent) incidents from the field underscore that there are serious institutional as well as procedural weaknesses and irregularities tied to accountability in these EU peacebuilding missions. This title offers a comprehensive legal analysis and empirical study of accountability concerning the Union's peacebuilding endeavours, also referred to as civilian crisis management. Along with examining the governance credentials of EU peacebuilding, the monograph thoroughly scrutinizes de jure and de facto accountability arrangements of political, legal, and administrative nature existing in the domestic sphere, at EU level, and across levels. With a view to providing for a nuanced picture, the assessment further distinguishes between different accountability finalities and evaluates the appropriateness of existing accountability arrangements in civilian crisis management based on a combination of quantitative and qualitative criteria.
Author: Mark Dawson
Publisher: Cambridge University Press
ISBN: 1009228838
Category : Law
Languages : en
Pages : 333
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Book Description
This book provides new concepts and detailed empirical research on how accountability practices in EU economic governance are evolving.
Author: Hanspeter K. Scheller
Publisher:
ISBN: 9789289900270
Category : Banks and banking, Central
Languages : en
Pages : 229
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Book Description
Comprehensive 200-page overview of the ECB from its inception in June 1998 until the present day.
Author: Mr.Atilla Arda
Publisher: International Monetary Fund
ISBN: 1484375505
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Author: Johannes Pollak
Publisher: Springer Nature
ISBN: 3030513831
Category : Political Science
Languages : en
Pages : 233
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Book Description
This book provides a wealth of empirical material to understand key aspects of EU governance including its plurality of actors and policy making modes and its functioning during crisis management. Authored by legal scholars and political scientists, it presents new research and insights on the role of EU agencies in the context of the Euro and migration crises. Specifically, the contributions assess why the crises have led to the creation of new EU agencies and what roles these agencies have performed since their inception; how the crisis, notably the migration crisis, has impacted on existing EU agencies; how EU agencies have shaped the policies during and after the crises; and, how the crisis has affected the accountability of EU agencies. This book is essential in understanding the intricacies of EU crisis management and the specific role of EU agencies therein, as well as EU governance more broadly. Chapter 9 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
