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Errors and weaknesses detected by the European Court of Auditors in the reports on the European Structural Funds 2000–2004

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  • Renart, Marcos Antón
  • Enguix, Ma del Rocio Moreno
  • Hernández-Mora, José Antonio Vidal

Abstract

The present paper shows the weaknesses and the errors detected by the European Court of Auditors (ECA) in the reports regarding the Structural Funds (the European Social Fund (ESF); the European Agricultural Guidance and Guarantee Fund, ‘Guidance’ section (EAGGF-Guidance), the European Regional Development Fund (ERDF) and the Financial Instrument for Fisheries Guidance (FIFG)), presented by 15 countries of the European Union from the year 2000 to 2004. We have classified the said countries in four groups, regarding the date of their EU incorporation. The main aim of our work is to highlight the errors made by the Member States on the management and control of the structural funds received from the EU, analysing the likely causes and consequences of such errors.

Suggested Citation

  • Renart, Marcos Antón & Enguix, Ma del Rocio Moreno & Hernández-Mora, José Antonio Vidal, 2008. "Errors and weaknesses detected by the European Court of Auditors in the reports on the European Structural Funds 2000–2004," Accounting forum, Elsevier, vol. 32(2), pages 148-161.
    • Handle: RePEc:eee:accfor:v:32:y:2008:i:2:p:148-161
    DOI: 10.1016/j.accfor.2007.11.004
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    References listed on IDEAS

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    1. James Hughes & Gwendolyn Sasse & Claire Gordon, 2004. "Conditionality and Compliance in the EU's Eastward Enlargement: Regional Policy and the Reform of Sub‐national Government," Journal of Common Market Studies, Wiley Blackwell, vol. 42(3), pages 523-551, September.
    2. Ian P. Dewing & Peter O. Russell, 2004. "Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron," Journal of Common Market Studies, Wiley Blackwell, vol. 42(2), pages 289-319, June.
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    1. ŢURLEA, Eugeniu & ŞERBAN, Mihaela & ALBERT, Valeria Maria, 2011. "The Absorption Of European Funds For The Romanian Environmental Sector," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(3), pages 11-17.

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