Parliamentary control of budget implementation

This study aims to describe control of the EU budget exercised by the European Parliament, in particular ex-post control of the budget after it has been implemented, and to compare it to ex-post control of national budgets carried out by the parliaments of the EU Member States.

The subject is introduced by a brief overview of budgetary control in the different phases of the EU budgetary cycle. The study then focuses on the discharge procedure itself. After considering what this control function consists of, the study discusses how parliaments carry it out and provides an overview of the examination of the EU budget by Member States. . Subsequently, it identifies prerogatives and roles of other actors involved in the discharge procedure, notably the Supreme Audit Institutions and the Executive. The study closes with a brief presentation of the consequences resulting from the exercise of budgetary control.