Ch.2 Institutional Structure Article
Question

What does the European Court of Auditors do and where is it based?

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Answer

It audits EU revenue and expenditure for legality, regularity and sound financial management; based in Luxembourg.

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One member per Member State; it is the EU's external auditor.

Consolidated TFEU (EUR-Lex) — eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:12016E/TXT
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