The European Court of Auditors (ECA) has announced its new work programme, which includes 73 audit reports and reviews scheduled over the next two years. The auditors will also produce at least 10 opinions on the European Commission’s proposals for the EU budget covering 2028 to 2034.
According to ECA President Tony Murphy, “Our work programme for the next two years will focus on evaluating the performance of EU action by assessing how secure, sustainable, competitive and resilient the Union is. While the EU’s next long-term budget may bring significant changes, accountability and transparency must underpin future spending models, and we will continue to ensure robust oversight across all areas of EU expenditure.”
The launch of this programme aligns with the start of a new ECA strategy for 2026-2030. Under this strategy, auditors will prioritize areas where their oversight can add significant value. The ECA has identified four strategic focus areas.
In economic competitiveness and resilience, planned audits will examine topics such as single market services effectiveness, wind industry competitiveness, regulatory burdens on businesses, recovery support after natural disasters, trade defence tools, space sector development, and investments in artificial intelligence and high-performance computing.
Security and defence audits will address ammunition production support measures, resilience of critical infrastructure—including cybersecurity incident response—and an overall review of EU defence policy. The ECA also intends to evaluate increased assistance for Ukraine, efforts at external border protection, and systems related to migrant returns and reintegration.
Environmental sustainability remains a key area in the work programme. Audits are set to focus on initiatives such as the Innovation Fund for green transition projects, solar energy targets under the EU Solar Strategy, protection of marine areas, building renovations aimed at reducing energy poverty and improving efficiency in poor-performing buildings, as well as approaches toward managing persistent environmental pollutants known as ‘forever chemicals’.
Although funding from Covid-19 recovery measures is nearing its end of intended use, it continues to be part of ongoing oversight. The Recovery and Resilience Facility (RRF) will be audited with regard to fund transparency and traceability alongside revisions in national plans. Additional reviews will look at IT systems used by member states for customs management duties; actions against illegal tobacco trade; and enforcement of financial sanctions introduced following Russia’s invasion of Ukraine.
The ECA also plans close scrutiny over preparations for the upcoming long-term EU budget through a series of opinions on European Commission proposals expected in early 2026.
As explained by background information provided by the ECA: its independent audit work covers assessments of economy, effectiveness, efficiency, legality and regularity regarding EU activities. These reports contribute to holding responsible bodies accountable—such as the European Commission or national authorities—and help inform citizens about how current challenges are being managed within the EU framework.
While developing its annual programmes independently is essential for maintaining objectivity in auditing processes according to best practice standards within public sector auditing bodies globally—the ECA incorporates research into audit selection topics including risk assessments and feedback from stakeholders like member states or institutional partners. Since June 2024 input from citizens has also been included when considering potential audit ideas.