EU expenditure [ Community expenditure | EC budgetary expenditure | European Union expenditure ]

citizen of a member state of the European Union | citizen of an EU member state | EU citizen | European national | EU national | citizen of the Union

EU strategy [ political agenda of the EU | political agenda of the European Union | political priority of the EU | political priority of the European Union | strategic agenda for the EU | strategic agenda of the European Union | strategy of the EU | strategy of the European Union ]

Council of the European Union [ Council of Ministers of the European Union | Council of the European Communities | Council of Ministers of the European Communities ]

EU office or agency [ autonomous Community body | Community service body | decentralised Community body | EC institutional body | EC satellite body | EC specialised body | EU Agencies and decentralised bodies | European agency | European foundation | European Monitoring Centre | European Union office or agency | specialised Community agency ]

European Union Trade Commissioner [ EU Trade Commissioner ]

European Broadcasting Union [ EBU | International Broadcasting Union ]

supplementary and amending estimate of the expenditure and revenue of the Council of the European Union

Court of Justice of the European Union (1) | Court of Justice of the European Communities (2) [ CJEU ]

member state of the European Union | EU member state | EU state

The EU’s spending watchdog: how the European Court of Auditors operates

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - o10006 - EN - The EU’s spending watchdog: how the European Court of Auditors operates

The European Court of Auditors audits European Union (EU) revenue and expenditure. It ensures the EU’s accountability to the taxpayer.

whereas Article 41(2) TEU prohibits expenditure from EU budgets on operations having military or defence implications, while not explicitly excluding EU financing of military tasks such as peacekeeping operations with development objectives; whereas the common costs are charged to the Member States under the Athena mechanism; whereas, while the primary objective of EU development policy is the reduction, and in the long term the eradication, of poverty, Articles 209 and 212 TFEU do not explicitly exclude the financing of capacity-building in the security sector; whereas the EDF and the APF, as instruments outside the EU budget, are relevant in addressing the security-development nexus; whereas the EDF requires that programming is design ...[+++]ed to meet the criteria of Official Development Assistance (ODA), which mostly exclude security-related expenses; whereas the EU is working on the possibility of additional dedicated instruments in the context of its initiative on Capacity Building in Support of Security and Development (CBSD).