Public expenditure control in Europe. Coordinating audit functions in the European Union

Author (Person)
Publisher
Publication Date 2005
ISBN 1-84376-837-2
Content Type

Abstract:
This work is a compilation of contributions from persons with current or recent direct responsibilities at a senior level within various Supreme Audit Institutions. They have been able to draw upon their own experience in public expenditure control and also that of numerous auditing colleagues working in the same area. It addresses the persisting doubts that European citizens have about institutions of the European Union - accountability.

The book is organised in two parts. Part one looks at different forms of public control and opens with a chapter by the editor giving a general view that sets the scene for the contributions that follow. Chapter two addresses the characteristics of the British system of public audit, showing the devolution of responsibility across various activities and territories and the monitoring systems and performance measures binding upon the National Audit Office. Chapter three turns to the Netherlands and the operations of the Netherlands Court of Audit with commentary upon its outcome-based budgeting, organisation, strategy, resources and statutory rights. Chapter four covers the German experience as a federal state which by definition demands a split of responsibilities, expenditure and revenue between the Federal Government and the Länder. This has a consequent effect upon the budget system and the contingent auditing activity and responsibility. Chapter five examines the system of public control in Spain, dealing with the decentralisation of the institutional framework that governs Spain and the autonomy enjoyed at the different levels which bring with them different auditing requirements. Chapter six moves away from national characteristics to those of external audit institutions and examines the role and the challenges facing the European Court of Auditors.

Part two explores opportunities to improve coordination strategies in the field of public audit and addresses three areas. Chapter seven examines the fight against fraud and the control mechanisms in need of improvement. Chapter eight discusses the need to establish an internal control framework which would adopt the principles of coordination and simplification of control actions, to seek maximum effectiveness in the organisation of controls at different levels. Chapter nine puts the case for the adoption of identical accounting criteria.

The work will interest scholars, students and practitioners of public finance, auditing and administration and those engaged in public budgeting and public sector management in the EU.

Contents:
Part I: Different Forms of Public Control
1. Public Control: A General View
2. Public Audit in the United Kingdom
3. Public Expenditure Control in the Netherlands
4. Public Financial Control in Europe: The Example of the Federal Republic of Germany
5. The System of Public Control in Spain
6. External Audit Institutions: The European Court of Auditors and its Relationship with the National Audit Institutions of the Member States

Part II: Towards Coordination Strategies
7. A Policy to Fight Financial Fraud in the European Union
8. The Coordination of Internal Controls: The Single Audit – Towards a European Union Internal Control Framework
9. Towards the Coordination of Financial Reporting at the Different Levels of Public Administration in Europe

Source Link Link to Main Source http://www.e-elgar.co.uk/
Countries / Regions