Budget accountability in the European Union

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The European Union employs a variety of public accountability measures to review and reform budgets across government. As the EU's budget is at risk of maladministration, the Court of Auditors reports annually on the management of the budget. European Union auditors have stated that as they implement more transparency and double-entry bookkeeping systems, it is likely to improve budget management.

In order to strengthen the means of fraud prevention, the commission established the European Anti-Fraud Office (OLAF) on 28 April 1999, under the European Commission Decision 1999/352. The Office was given responsibility for conducting administrative anti-fraud investigations by having conferred on it a special independent status.