European Court of Auditors (ECA)

The European Court of Auditors (ECA) is the independent external audit institution of the European Union, headquartered in Luxembourg. Its primary role is to examine whether EU funds are collected and spent in accordance with applicable rules and whether financial management is sound. The ECA conducts audits across a wide range of policy areas, including climate action, agriculture, cohesion, and infrastructure, providing reports and recommendations to improve transparency, efficiency, and accountability. In the context of the EU’s climate and sustainability agenda, the Court evaluates the effectiveness of spending related to the European Green Deal and climate targets. Through its work, the ECA supports informed decision-making and strengthens trust in EU governance.