Avrupa Birliği Sayıştayının Kurumsal Etkinliği

Yıl 2010, Sayı: 77, 3 - 32, 01.06.2010

Özgür Mengiler

Öz

Mali denetim, uluslararası örgütlerin yetkilerini kullanırken yasal gerekçelere dayanmalarını ve kaynaklarını verimli kullanmalarını öngören hesap verebilirlik ilkesinin önemli bir bileşenini oluşturmaktadır. Üye devletlerce gerçekleştirilen yetki devrinin, diğer uluslararası örgütlerdekine kıyasla, çok daha kapsamlı olduğu Avrupa Birliği’nde, mali denetim işlevini yerine getiren Avrupa Birliği Sayıştayı’nın ABS etkinliğinin araştırılması özellikle önemli görülmektedir. Uluslararası organların kurumsal etkinliğinin araştırılmasında kullanılan bağımsızlık, yetki kapsamı ve kurumsal konum ölçütleri bağlamında yapılan değerlendirme sonucunda, ABS’nın görece etkin çalıştığı gözlenmiştir. İlk olarak, ABS; hem denetlediği yürütme erkinden hem de adına denetim yaptığı yasama erkinden gelebilecek etkilerden uzak kalarak, bağımsızlık koşulunu kurumsal düzeyde, üyeleri düzeyinde ve mali kaynaklarının yönetimi bağlamında yerine getirmektedir. İkinci olarak, ABS’nın yetkisi, yargısal işlev görmemesi nedeniyle sınırlamalar içerse de, raporlarındaki geleceğe yönelik uyarılar, ABS’nın usulsüzlük önleyici rol oynamasını sağlamaktadır. Denetim yetkisi bağlamında, bağlayıcılığı olan karar alamaması ve saptadığı usulsüzlük karşısında yaptırım öngörememesinden; rapor sunma yetkisi bulunmamasından kaynaklanan sınırlamalar, Birlik organlarının mali işlemlerdeki performansına ilişkin güvence bildiriminde bulunmayı reddetme hakkında somutlaşan siyasi yaptırım gücüyle aşılmıştır

Anahtar Kelimeler

Avrupa Birliği Sayıştayı, hesap verebilirlik, mali denetim, Avrupa Parlamentosu, parlamenter denetim

THE INSTITUTIONAL EFFECTIVENESS OF THE EUROPEAN COURT OF AUDITORS

Öz

Financial audit forms an essential component of accountability of international organizations, since they have to justify their actions on legal grounds and use their resources efficiently. Exploring the effectiveness of the European Court of Auditors ECA is of particular significance, as, in the case of the European Union, the power conferral by the member states is far more comprehensive. As a result of this examination, which is based on three factors that are used in order to determine the effectiveness of international organs –namely, independence, discretion and institutional position- it is concluded that the ECA functions relatively effective. Firstly, the ECA passes the test of independence on all three levels –institutional, personal and financial- by staying away from possible initiatives of influence arising from the executive and the legislative organs. Secondly,despite of the limitation imposed on its discretion due to the organ’s lack of judicial power,the ECA has a preventive role in precluding irregularities through publishing reports. The restriction brought about by the absence of discretion to take binding decisions and to sanction the perpetrators of financial offences is compensated for by the ECA’s political influence. Thirdly, the ECA’s institutional position demonstrates that both parliamentary control and accountability in the Union are enhanced through the ECA’s cooperation with the European Parliament.The ECA also helps improve the Council’s work on financial matters as well as the Commission’s implementation of the budget

Anahtar Kelimeler

European Court of Auditors, accountability, financial audit, European Parliament, parliamentary control

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