The European Commission needs to further strengthen its governance throughout the institution in order to tackle key risks, according to a report published on Tuesday 18 October by the European Court of Auditors (ECA).
The auditors say that recent organisational reforms within the Commission have gone some way towards addressing the so-called "silo" culture, but that in several areas, the Commission diverges from, or does not fully adhere to, international best practice.
ECA examined governance arrangements currently in place at the Commission, with a focus on audit issues, financial management and control, to see whether they are in line with best practice and whether they meet the needs of the institution.
Due to the distinction drawn between the political responsibility of the commissioners and the operational responsibility of the directors general, it is not always possible to be absolutely clear as to whether the political responsibility includes that of the Directorates General, or is separate from it. Recent organisational reforms are starting to deal with some of the risks caused by the "silo" culture, according to the European auditors. "The European Commission needs to further strengthen its governance right across the institution to address key risks", the ECA report reads.
ECA points out that while the Commission's own Audit Service focuses on internal control, responsibility for overseeing spending outside the Commission lies with the individual Directorates and Units. This limits the information available to the Audit Progress Committee. The role and composition of the Commission's Audit Progress Committee are more limited than audit committees at similar international bodies.
The auditors take note of the fact that the Commission has recently started to supply non-financial information to accompany the accounts, but point out that far less of this is provided than in the case of comparable organisations. (Original version in French by Lionel Changeur)