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Books > Reference & Interdisciplinary > Interdisciplinary studies > Area / regional studies
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Financial Accountability in the European Union - Institutions, Policy and Practice (Hardcover)
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Financial Accountability in the European Union - Institutions, Policy and Practice (Hardcover)
Series: Routledge/UACES Contemporary European Studies
Expected to ship within 9 - 15 working days
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This book offers comprehensive coverage of various aspects of
financial accountability around the EU budget - how it is spent via
policies, how institutions engage in checking policy performance
(what taxpayers' money actually delivers), and therein, the issues
of monitoring, controlling, auditing, scrutinising and
communicating budgetary expenditure. Presenting conceptual and
theoretical approaches including financial accountability,
learning, multi-level governance, implementation and throughput
legitimacy, it looks at EU institutions (European Parliament,
European Court of Auditors, European Ombudsman, European Public
Prosecutor's Office) and national bodies (supreme audit
institutions at the national level), examining their contact with
the EU budget. It details the historical development of
accountability mechanisms (the 'statement of assurance', financial
corrections, and parliamentary oversight by the Budgetary Control
Committee (CONT)), and examines policy areas such as those of
agriculture, social policy and cohesion (including Structural Funds
and the Common Agricultural Policy), exploring the challenges of
financial accountability in practice. Given the recent introduction
of non-budgetary financial instruments and tools only partly
financed by the EU budget, it sheds light on new burgeoning areas
such as the European Stability Mechanism (ESM) and the European
Fund for Strategic Investment (EFSI) and the challenges they bring
for ensuring the accountability of public money. This book will be
of key interest to scholars and students of audit and evaluation,
budgetary spending and financial control and, more broadly, public
administration, public policy and EU institutions and politics.
General
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