Reforming the European Court of Auditors: What, Why, When, Who, How?

On 1 January 2016 the European Court of Auditors (henceforth ECA) set about implementing its internal reform, hoped to make the EU institution more flexible and responsive, both to the demands of its stakeholders (the European Parliament and the member states) and the changing external environment. The reform was planned over a two-year period and would at first glance appear to have been driven by the ECA’s recently departed president, Vitor Caldeira. But what does this reform consists of – Where does it come from? Who has been driving it? And how is it understood inside the institution? In addition to primary document analysis, this articles draws on more than 60 interviews conducted in February-July 2015 with staff across all areas of the Court, ranging from senior members of the College and chamber directors to junior auditors, translators and staff of the Secretariat General. It analyses how staff members perceived the drawing up of the reform package, what the consultation procedure was and what the implications are for the various levels of management inside the Court. It also seeks to assess the first 18-months of implementation. These original insights into institutional reform at the EU-level are examined, acknowledging previous scholarship on reforming the Commission. What does this new reform tell us? What more can we learn about institutional change? To what extent are these reforms likely to lead to better audit and greater financial accountability?