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Public Expenditure Control in Europe

Coordinating Audit Functions in the European Union Edited by Milagros García Crespo, Professor of Applied Economics, University of the Basque Country, Spain
This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels.
Extent: 272 pp
Hardback Price: $136.00 Web: $122.40
Publication Date: 2005
ISBN: 978 1 84376 837 1
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This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels.

The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe’s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization.

This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.
‘Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure – highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation.’
– John Wanna, Griffith University, Australia
Contributors: Sir J. Bourn, V. Caldeira, A. Castells, A.J. de Sousa, M. García Crespo, V. Montesinos Julve, S.J. Stuiveling, R.W. Turksema, H. von Wedel
Contents: Foreword Part I: Different Forms of Public Control 1. Public Control: A General View 2. Public Audit in the United Kingdom 3. Public Expenditure Control in the Netherlands 4. Public Financial Control in Europe: The Example of the Federal Republic of Germany 5. The System of Public Control in Spain 6. External Audit Institutions: The European Court of Auditors and its Relationship with the National Audit Institutions of the Member States Part II: Towards Coordination Strategies 7. A Policy to Fight Financial Fraud in the European Union 8. The Coordination of Internal Controls: The Single Audit – Towards a European Union Internal Control Framework 9. Towards the Coordination of Financial Reporting at the Different Levels of Public Administration in Europe Index