The European Court of Auditors (ECA) is based in Luxembourg. It is a collegiate body of 28 Members, one from each Member State. The Court’s Members are appointed by the Council of the EU for a six-year renewable term, after consultation with the European Parliament, while the President is elected among the members themselves for a three-year renewable term.

The Court’s mission is to supervise and audit the EU’s budget in terms of both revenue and spending. It also ensures that EU funds are spent properly and in accordance with the rules.