As the European Court of Auditors (ECA) approaches the end of its 2021-2025 strategy, the institution has developed a new strategic plan for 2026-2030. The ECA says this updated approach is intended to reinforce its commitment to democratic oversight and sound financial management within the European Union.
The practice of setting multi-year strategies is common among supreme audit institutions, helping to establish priorities and communicate objectives both internally and externally. The ECA first adopted a formal strategy in 2009 and has since revised it regularly, reflecting on how best to respond to evolving challenges in public auditing.
For its latest revision, the ECA used guidance from the International Organization of Supreme Audit Institutions’ handbook for strategic management. The process included assessments of strengths and weaknesses, as well as consultations with members, management, and staff. According to the ECA, “Considering that the current strategy still provides a robust framework to guide our work, the agreed approach was to build on the existing strategy and bring it up to date.”
The upcoming 2026-2030 strategy aims for continuity while adapting to new realities facing the EU. In developing its goals, the ECA took into account changing political priorities in Europe for 2024-2029 and information from the European Commission regarding future budget plans. Areas such as competitiveness, security and defence, migration, environment, and climate have been identified as key policy fields through 2030.
The ECA has outlined four main goals for this period:
Goal 1: Improve the accountability, transparency and governance of EU action.
Goal 2: Provide strong audit assurance on the EU’s finances.
Goal 3: Target our audits to where we add most value.
Goal 4: Strengthen our audit capacity and efficiency.
“Ultimately, the success of a strategy depends on its implementation. It should therefore be translated into well-defined actions, coupled with clearly assigned responsibilities and progress that can be measured,” according to an ECA statement.
The institution plans ongoing measurement of progress throughout this period. The new strategy will be published alongside the ECA Work Programme 2026+ on November 11.
“Our 2026-2030 strategy provides a pathway to maximise our strengths, core values, vision, and mission – allowing us to navigate challenges effectively and seize emerging opportunities. We will continue to deliver important work that provides vital independent analysis within a complex landscape, addressing key issues for the EU’s future while serving EU citizens, institutional stakeholders, and partners at both EU and member state levels,” said an ECA spokesperson.