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Financial management in the EU

The Court of Audit investigates the financial management of EU funds. These are funds received from the European Union that are spent in the member states and funds that member states contribute to the EU. Every year, the Court of Audit issues the EU Trend Report, an overview of the management and control of EU funds. We also review the annual Dutch EU member state declaration and report on it to the House of Representatives.

EU Trend Report

The EU Trend Report considers developments in the EU and the situation in other member states. The purpose of the Trend Report is to improve the financial management of EU funds in the Netherlands and in the European Union. 
In the EU Trend Report: 

  • We provide an insight into EU-wide financial management and the regularity and effectiveness of EU policy.
  • We make a country comparison of the regularity and effectiveness of the use of EU funds in the 27 EU member states.
  • We provide an overview of developments in financial management, the control of EU funds and the regularity and effectiveness of EU policy in the Netherlands.
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Report on the Dutch EU member state declaration

The Court of Audit reviews the Dutch EU member state declaration each year and reports on it to the House of Representatives. With the introduction of the EU member state declaration, which is addressed to the Dutch parliament and the European Commission, the Netherlands wishes to improve management, control and accountability for the funds the Netherlands contributes to the EU and receives from the EU. The member state declaration is issued each year by the minister of finance and is based on subsidiary declarations issued by the responsible policy ministers. Denmark, the United Kingdom, Sweden and the Netherlands are currently the only member states to issue a member state declaration.

Member state declaration for 2009

The member state declaration for 2009 considered the following European funds:

  • the European Agricultural Guarantee Fund (EAGF);
  • the European Agricultural Fund for Rural Development (EAFRD);
  • the European Regional Development Fund (ERDF);
  • the European Social Fund (ESF);
  • the European Fisheries Fund (EFF);
  • the European Refugee Fund (ERF);
  • the European Integration Fund (EIF);
  • the European Return Fund.
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