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Document 02010Q0423(01)-20201214
Rules of Procedure of the Court of Auditors of the European Union
Consolidated text: Rules of Procedure of the Court of Auditors of the European Union
Rules of Procedure of the Court of Auditors of the European Union
ELI: http://data.europa.eu/eli/proc_rules/2010/423/2020-12-14
02010Q0423(01) — EN — 14.12.2020 — 001.001
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RULES OF PROCEDURE OF THE COURT OF AUDITORS OF THE EUROPEAN UNION (OJ L 103 23.4.2010, p. 1) |
Amended by:
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Official Journal |
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No |
page |
date |
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DECISION No 19-2020 OF THE COURT OF AUDITORS of 14 December 2020 |
L 434 |
66 |
23.12.2020 |
RULES OF PROCEDURE OF THE COURT OF AUDITORS OF THE EUROPEAN UNION
CONTENTS |
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THE ORGANISATION OF THE COURT |
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CHAPTER I: |
THE COURT |
Article 1 |
Collegial nature |
SECTION 1: |
THE MEMBERS |
Article 2 |
Commencement of term of office |
Article 3 |
Members’ obligations and performance of their duties |
Article 4 |
Compulsory retirement and deprival of the right to a pension or other benefits in its stead |
Article 5 |
Order of precedence |
Article 6 |
Temporary replacement of Members |
SECTION 2: |
THE PRESIDENT |
Article 7 |
Election of the President |
Article 8 |
Temporary replacement of the President |
Article 9 |
Duties of the President |
SECTION 3: |
CHAMBERS AND COMMITTEES |
Article 10 |
Establishment of the Chambers |
Article 11 |
Responsibilities of the Chambers |
Article 12 |
Committees |
SECTION 4: |
THE SECRETARY-GENERAL |
Article 13 |
The Secretary-General |
CHAPTER II: |
THE PERFORMANCE OF THE COURT'S DUTIES |
Article 14 |
Delegations |
Article 15 |
Authorising officer powers |
Article 16 |
Court's organizational structure |
THE COURT'S OPERATIONAL PROCEDURES |
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CHAPTER I: |
THE COURT AND CHAMBERS MEETINGS |
SECTION 1: |
THE COURT |
Article 17 |
Scheduling of meetings |
Article 18 |
Agenda |
Article 19 |
Decision-making procedure |
Article 20 |
Chairing of meetings |
Article 21 |
Quorum |
Article 22 |
Non-public nature of meetings |
Article 23 |
Minutes of meetings |
SECTION 2: |
THE CHAMBERS |
Article 24 |
The Chambers meetings |
CHAPTER II: |
DECISIONS OF THE COURT, CHAMBERS AND COMMITTEES |
Article 25 |
Decisions of the Court |
Article 26 |
Decisions of the Chambers |
Article 27 |
Decisions of the committees |
Article 28 |
Languages and authentication |
Article 29 |
Forwarding and publication |
CHAPTER III: |
AUDITS AND THE PREPARATION OF REPORTS, OPINIONS, OBSERVATIONS AND STATEMENTS OF ASSURANCE |
Article 30 |
The conduct of audits |
Article 31 |
Reporting Member |
GENERAL AND FINAL PROVISIONS |
|
Article 32 |
Numbers expressed as fractions |
Article 33 |
Gender specific expressions |
Article 34 |
Implementing rules |
Article 35 |
Access to documents |
Article 36 |
Entry into force |
Article 37 |
Publication |
TITLE I
THE ORGANISATION OF THE COURT
CHAPTER I
The Court
Article 1
Collegial nature
Pursuant to the provisions of the Treaties and of the Financial Regulation, the Court shall be organised and shall act as a collegial body, in accordance with these Rules of Procedure.
Article 2
Commencement of term of office
The term of office of Members of the Court shall commence as from the date fixed for that purpose in the instrument of appointment, or, where there is no date fixed, from the date of adoption of that instrument.
Article 3
Members’ obligations and performance of their duties
The Members shall perform their duties in accordance with Article 286(1), (3) and (4) of the Treaty on the Functioning of the European Union.
Article 4
Compulsory retirement and deprival of the right to a pension or other benefits in its stead
Article 5
Order of precedence
Article 6
Temporary replacement of Members
Article 7
Election of the President
Article 8
Temporary replacement of the President
Article 9
Duties of the President
The President of the Court shall:
call and chair meetings of the Court and be responsible for the proper conduct of the sessions;
ensure that the Court's decisions are implemented;
ensure that the departments of the Court operate properly and that its various activities are soundly managed;
appoint an agent to represent the Court in all litigation in which the Court is involved;
represent the Court in its external relations, in particular in its relations with the discharge authority, the other institutions of the Union and the Member States’ audit institutions.
Article 10
Establishment of the Chambers
Article 11
Responsibilities of Chambers
Article 12
Committees
Article 13
The Secretary-General
CHAPTER II
The performance of the Court's duties
Article 14
Delegations
Article 15
Authorising officer powers
Article 16
Court's organizational structure
TITLE II
THE COURT'S OPERATIONAL PROCEDURES
CHAPTER I
The Court and Chambers’ meetings
Article 17
Scheduling of meetings
Article 18
Agenda
The time-limits for distributing the agenda and related documents are laid down in the implementing rules.
Article 19
Decision-making procedure
Article 20
Chairing of meetings
The meetings of the Court shall be chaired by the President. If the President is absent or indisposed, they shall be chaired by the Member who is temporarily acting as President, within the meaning of Article 8.
Article 21
Quorum
At least two thirds of the Members of the Court must be present in order to deliberate.
Article 22
Non-public nature of meetings
The Court's meetings shall not be public, unless the Court decides otherwise.
Article 23
Minutes of meetings
Minutes shall be drawn up for each meeting of the Court.
Article 24
The Chambers meetings
Unless otherwise provided for in the implementing rules, the provisions of Section 1 shall apply to meetings of the Chambers.
CHAPTER II
Decisions of the Court, Chambers and committees
Article 25
Decisions of the Court
Article 26
Decisions of the Chambers
Article 27
Decisions of the committees
Unless otherwise provided in the implementing rules, the provisions of Article 26 shall apply to the decision-making procedure of the committees.
Article 28
Languages and authentication
Article 29
Forwarding and publication
Within the framework of the Treaties and in particular of the provisions of Article 287(4) of the Treaty on the Functioning of the European Union and without prejudice to the applicable provisions of the Financial Regulation, the implementing rules shall lay down the rules on the forwarding and publication of the Court's reports, opinions, observations, statements of assurance and other decisions.
CHAPTER III
Audits and the preparation of reports, opinions, observations and statements of assurance
Article 30
The conduct of audits
Article 31
Reporting Member
TITLE III
GENERAL AND FINAL PROVISIONS
Article 32
Numbers expressed as fractions
For the purposes of these Rules of Procedure, where a number is expressed as a fraction, it shall be rounded up to the next whole number.
Article 33
Gender specific expressions
The use of gender specific expressions in the wording of these Rules of Procedure shall be understood as applying to both female and male genders.
Article 34
Implementing rules
Article 35
Access to documents
In accordance with the principles of transparency and good administration and without prejudice to Article 143(2) and Article 144(1) of the Financial Regulation, any citizen of the Union, and any natural or legal person residing or having its registered office in a Member State, shall have a right of access to Court documents under the conditions laid down in the Decision laying down internal rules for the treatment of applications for access to documents held by the Court.
Article 36
Entry into force
These Rules of Procedure shall repeal and replace those adopted by the Court on 8 December 2004.
They shall enter into force on 1 June 2010.
Article 37
Publication
These Rules of Procedure shall be published in the Official Journal of the European Union.