EU budget implementation and accountability

The European Commission, the European Court of Auditors, the Council of the European Union and the European Parliament each has its own responsibilities for the EU budget. Their roles are shown in the figure below. Since the member states spend 90% of the EU budget, they too should render public and transparent account for their use of EU funds. However, only four member states currently do so. Read more about member states’ accountability.

Accountability processEuropese Commission gives account for implementation EU budgetEuropean Court of Auditors audits implementation EU budgetOpinion European Court of Audit: 17 times NOCouncil of the EU advises European Parliament on dischargeEuropean Parliament discharges European Commission