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From · Plenary report · 2026-07-17 A-10-2026-0210 on the nomination of Gerald Loacker as a Member of the Court of Auditors
To · Adopted text · 2026-09-16 TA-10-2026-0302 Partial renewal of Members of the Court of Auditors – Gerald Loacker
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PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

P10_TA(2026)0302

on thePartial nominationrenewal of Gerald Loacker as a MemberMembers of the Court of Auditors – Gerald Loacker

(C100135/2026 – 2026/0806(NLE))

Committee on Budgetary Control

PE789.970

European Parliament decision of 16 September 2026 on the nomination of Gerald Loacker as a Member of the Court of Auditors (C10-0135/2026 – 2026/0806(NLE))

(Consultation)

2. Instructs its President to forward this decision to the Council and, for information, to the Court of Auditors, the other institutions of the European Union and the audit institutions of the Member States.

ANNEX 1: CURRICULUM VITÆ OF GERALD LOACKER

Gerald Loacker

Austrian citizenship

Profile

Independent legal professional and former Member of the Austrian National Council with wide experience in public finance, law, business, governance and institutional oversight. Over eleven years in Parliament, including as Deputy Chairman of the NEOS parliamentary group and member of the Financial Affairs Committee, I have been closely involved in scrutinising federal budgets, social and labour market expenditure and economic policy measures. Earlier senior roles in the banking and industrial sectors have given me knowledge of financial services, internal control systems and compliance with labour and social law. As a sworn court expert, I am accustomed to evidence-based analysis, drafting clear and well-reasoned reports and acting with full independence and integrity. I work pragmatically, communicate clearly and am committed to accountability, transparency and the values of the European Union.

Professional experience (Selection)

10/2024 – present Manager, HR consulting company, Austria

BWI Unternehmensberatung GmbH, Dornbirn

(Consulting, 5 employees, EUR 1.1 million turnover)

– Co-managing an HR consulting firm specialising in compensation and benefits in both the private and public sectors.

– Advising clients on transparent, legally compliant and cost-efficient remuneration systems.

– Joint leadership of a team of consultants, including project planning and quality assurance of deliverables.

02/2017 – present Legal expert for courts, self employed

– Sworn court expert in matters of work organization, business organization and leadership, as well as occupational profiling and job classification

– Preparing independent expert opinions for courts, including fact-finding, assessment of complex organizational structures and job profiles, and drafting clear, well-reasoned written reports.

10/2013 – 10/2024 Member of Parliament, Austria

NEOS – Austria´s liberal party

– Member of the National Council (lower house of Parliament) with a strong focus on the scrutiny of public finances and socio-economic legislation.

– Deputy Chairman of the parliamentary group (10/2015 – 10/2024), contributing to strategic positioning on budgetary, labour market and social policy issues.

– Spokesperson for Labour and Social Policy throughout the entire parliamentary tenure.

– At various stages, additional roles as Spokesperson for Economic Policy and for Health Policy, with responsibility for assessing the financial and regulatory impact of proposed measures in these fields.

– Member of the Financial Affairs Committee, contributing to the examination of financial legislation, tax measures and budget-related decisions.

– Preparing and analysing legislative proposals and parliamentary inquiries with a view to legality, efficiency and sustainability of public spending.

– Ensuring compliance with parliamentary rules of procedure, including in the role of Party Whip, and supporting orderly and transparent decision-making processes.

– Managing complex stakeholder relations with federal ministries, public authorities, social partners, civil society and businesses, often in the context of budgetary and regulatory reforms.

11/2007 – 02/2016 Head of Human Resources, Bank

Dornbirner Sparkasse Bank AG, Dornbirn

(Regional bank, 400 employees, EUR 2.2 billion balance sheet)

– Head of a department of five employees.

– Responsibility for HR development, recruitment and employer branding.

– Workforce planning and HR budgeting in line with business strategy and regulatory requirements.

– Handling labour law issues and company agreements in cooperation with employee representatives.

– Design and implementation of a trainee programme for school graduates.

– Management of apprenticeship training

– During this period, the bank received awards for its working conditions, as a family-friendly company, for excellent training and for promoting employee health in the workplace.

01/2004 – 10/2007 Head of Human Resources, Industry

Rondo Ganahl AG, Frastanz

(Paper production, corrugated cardboard; 320 employees, EUR 160 million turnover)

– Head of a department of four employees.

– HR development, recruitment and personnel marketing for a manufacturing environment.

– Workforce planning and HR budgeting.

– Responsibility for payroll, labour law matters and company housing.

– Coordination of apprenticeship training (25 apprentices in five professions).

– During this period, the company received awards for excellent training and for effective integration of people with disabilities in the workplace.

02/2000 – 01/2004 Deputy Head of Human Resources, Industry

Tridonic GmbH & Co KG, Dornbirn

(Electronics, part of the Zumtobel Group, approx. 360 employees, EUR 300 million turnover)

Deputy Head of HR with a span of control of seven employees.

Management of payroll accounting for four Austrian locations.

Labour law advice and recruitment activities.

Management of the telephone centre team (three employees) and cafeteria team (two employees).

Academic education

2023 Vienna University of Economics and Business

Governance Excellence Program, WU Executive Academy

2003 – 2005 University of Innsbruck

Academic Personnel and Organizational Development, Postgraduate with honors

1992 – 1997 University of Vienna

Legal studies, Magisteriuris (Master’s degree equivalent)

Publications and Articles (selection)

10/2025 Article on work of equal value

ecolex, Journal of business law, 2025,712, “Was ist gleichwertige Arbeit?”

Analysis of the concept of work of equal value and its role in the national implementation of Directive (EU) 2023/970

07/2024 2nd Study on statutory chambers in Austria

“Über den Kammerstaat Österreich – Das Kammerbuch 2.0”

Examination of the institutional role, legal basis and democratic oversight of statutory chambers in Austria, with a focus on their growing financial weight, the use of compulsory contributions and the need for stronger parliamentary and governmental control.

04/2022 1st Study on statutory chambers in Austria

“Österreichs Kammern in Zahlen”

Comprehensive financial and supervisory analysis of legally constituted chambers in Austria, including their revenue structures, reserves, expenditure patterns and the limits of existing supervisory and transparency mechanisms.

02/2020 Article on the Austrian toll system

ecolex, Journal of business law, 2020,93, “Zum Rücktrittsrecht beim Onlineerwerb der Digitalen Mautvignette der ASFINAG”

Examination of the national implementation of Directive (EU) 2011/83 on consumer rights as regards motorway vignettes.

Additional Skills and Information

Languages German (native)

English (fluent)

French (basic)

Interests Avid skier and mountain biker, a bit less ambitious as a choir singer

References Available upon request

ANNEX 2: ANSWERS BY GERALD LOACKER TO THE QUESTIONNAIRE

Professional experience

1. Please list your professional experience in public finance be it in budgetary planning, budget implementation or management or budget control or auditing.

During my over ten years as Member of the Austrian parliament, I gained substantial practical experience in budgetary oversight. This included scrutinizing the budgetary planning of eleven proposed federal budgets (€100+ billion), as well as ex-ante assessments of EU-related instruments, such as Austria’s Recovery and Resilience Plan (€4+ billion). Furthermore, it included budgetary control though various ex-post assessments of implemented budgets and scrutiny in cooperation with the Austrian Court of Audit, which assists the parliament.

As a Member of the Finance and the Budget Committees, my contributions included critical evaluations of several draft budgets, the consequent annual Federal Finance Act, including the medium-term financial framework for Austria, and different budget-related legislation. My work focused on identifying fiscal risks, hidden liabilities and insufficiently transparent public or quasi-public expenditure.

For example, I scrutinised the financial structure of the Austrian social insurance system, including the need for risk equalisation between health insurance funds, drawing on indicators such as financial capacity, net assets per insured person and administrative costs. I also addressed excessive contributions and possible repayment obligations in the context of short-time work, where the amounts concerned were estimated at tens of millions of euros. In addition, I examined long-term pension obligations and personnel-related costs in public or publicly influenced institutions, including the Austrian National Bank and the various Austrian Chambers. This work required the critical assessment of budgetary documents, comparison of fragmented information across institutions, assessing long-term financial consequences and using parliamentary instruments to make public spending more transparent and accountable.

In addition to my parliamentary work, I bring significant managerial and practical experience from the private sector. During the last years, I have supported and advised various public and private companies. My work focused on analysing processes, optimising personnel budgets, and implementing fair, transparent and legally compliant remuneration structures. Previously, I served as HR executive in the highly regulated banking sector. I managed and implemented personnel-related budgets, planned the workforce, organised training and professional development, and contributed to change through efficiency-oriented management. Thus, for nearly ten years, I managed more than 400 staff and related large budgets.

Furthermore, I acquired significant experience as a court-certified independent expert, since 2017. In this role I have to be impartial, draft evidence-based assessments and provide concise expert opinions, to enable fair and efficient judicial proceedings.

Combined, my experience covers parliamentary budgetary scrutiny, practical management of resources and independent, evidence-based assessments.

2. What have been your most significant achievements in your professional career?

One of my most significant achievements was the preparation and publication of the Kammerbuch (“Chambers in figures”). It can be described as an independent external scrutiny report on the finances of Austria’s statutory chambers. These chambers are bodies governed by public law. They require compulsory membership of employers or employees and are funded by mandatory contributions. The biggest of them generates an annual turnover of € 1.3 billion.

My objective was to make their financial structures, revenues, expenditures, reserves and governance more transparent and comparable. Without the resources of an audit institution, I set up the process myself. I structured the questions in such a way that the replies would produce usable, comparable and analysable data sets. I then coordinated the timing of parliamentary questions to the competent ministers and evaluated the replies systematically. This project made full use of some of my strongest professional qualities: persistence, precision, structured work and a strong data orientation. It generated public debate, media attention and a wider discussion about accountability, transparency and financial management in bodies financed through mandatory contributions.

In general, my personal and political work has been focused on ensuring transparency, accountability and good governance. For instance, I have:

(1) made significant efforts to increase transparency about Austria’s unsustainable public pension system. I gained and shared insights on lessons learned by other member states, such as Sweden, with a view to improving the long-term sustainability of Austria’s pension system in light of demographic changes. This multi-annual work resulted in an on-going effort to reform the public pension system.

(2) Addressed poor governance and integrity risks by intervening in cases of inappropriate public management. This included significant efforts to obtain and publish information about the hiring of a convicted criminal by a publicly funded company. My efforts resulted in an audit by the regional audit institution, which found material governance shortcomings.

(3) Improved financial management. A specific example of the impact of my parliamentary budgetary control work concerns the Austrian Social and Further Training Fund for temporary agency workers. I submitted a detailed parliamentary question to the responsible Minister on the Fund’s financing, expenditure, administrative costs, governance and accumulated assets. The reply disclosed that the Fund’s assets had accumulated to six times its annual expenditures. This work led to a reduction of the mandatory contributions. In addition, the Fund’s financial reporting has since become more transparent, with audited annual financial statements and Public Corporate Governance reports now published online. For me, this case illustrates a broader principle: special funds and earmarked financing structures must not become self-justifying systems. Their impact must be demonstrable to citizens, contributors and taxpayers.

The common thread in these achievements is my commitment to making opaque financial structures visible, comparable and accountable. Whether dealing with statutory chambers, special funds, pension liabilities or governance failures, my approach has always been to follow the evidence, ask precise questions, analyse the data and insist that public or mandatory funds must be managed transparently, efficiently and in the public interest.

3. What has been your professional experience of international multicultural and multilinguistic organisations or institutions based outside your home country?

My international experience is closely linked to the region where I live and have worked for many years: the four-country region around Lake Constance, connecting Austria, Germany, Switzerland and Liechtenstein. In this region, cross-border work and daily mobility are part of everyday life. In my home province of Vorarlberg, almost 10% of employees commute to Switzerland or Liechtenstein on a daily basis. Their social security, legal certainty and practical access to cross-border employment were recurring issues in my political work and concrete topics in the meetings of the parliamentary contact groups between these countries, of which I was a member.

This gave me practical experience in dealing with issues that arise at the intersection of national legal systems, social security coordination, labour markets and cross-border administrative cooperation. It also strengthened my awareness that European and international cooperation is not an abstract concept but often determines whether citizens and companies can rely on clear, workable and fair rules in their daily lives.

Early in my public engagement, I gained practical experience in an international setting as President of the Austrian Federal Youth Council. In 1996, the Council co-hosted the Second Session of the World Youth Forum of the United Nations System in Vienna, bringing together youth representatives and organisations from around the world. I delivered one of the closing statements of the Forum. This experience gave me an early understanding of multilateral work with United Nations. It highlighted to me the importance of dialogue and cooperation for peace and economic success.

My parliamentary work always had a strong international and EU-dimension. For instance, I worked on many EU-related budgetary and economic issues, considering the European Semester and Country Specific Recommendations. I also supported the implementation of EU law in Austria, and questions of Austria’s role in international cooperation. From 2019 to 2024, I also served as Vice-President of the Austrian-Taiwanese Friendship Society.

I also dealt with international trade policy and the EU’s external economic relations. One example was my parliamentary initiative on the EU-Mercosur Agreement, in which I argued for a constructive Austrian role in EU trade negotiations rather than a pre-emptive veto.

In the private sector, I worked in HR leadership roles in internationally active companies and in a regulated banking environment. These functions required cooperation across different organisational cultures and the ability to apply legal, organisational and management standards in diverse professional contexts.

This combination of regional cross-border experience, parliamentary work, civil-society engagement and private-sector management has given me a practical understanding of how international cooperation works in institutional, political and organisational settings.

4. Have you been granted discharge for the management duties you carried out previously, if such a procedure applies?

Austrian public law does not foresee a similar discharge procedure as required for the EU budget. For any private sector positions held, I have been granted discharge.

5. Which of your previous professional positions were a result of a political nomination?

I have never held a position as a result of a non-competitive political nomination. My key political positions in the Austrian Parliament were the result of democratic elections.

6. What are the three most important decisions to which you have been party in your professional life?

To me, the three most important decisions were:

(1) Committing myself to Austria’s EU path and entering reform-oriented politics. One of the earliest important decisions in my life was to actively support Austria’s accession to the European Union ahead of the 1994 referendum. For me, this was not only a political position, but a commitment to Austria’s future as part of a rules-based European community. This pro-European conviction remained a guiding line throughout my later professional and political work.

Consequently, in 2012, I decided to leave a stable managerial career in the banking sector to help build a new pro-European and fiscally responsible political force in Austria, with a focus on sustainable public finances, transparency, accountability and efficient public services. Equally important was my later decision to leave active politics after around ten years, as I had promised to my voters from the beginning.

(2) The decision to use parliamentary scrutiny systematically to expose opaque financial structures and improve public financial management. A key example is the reform of the Austrian Social and Further Training Fund as mentioned in my reply to question 2.

(3) Contributing to modernisation and regional development through my work in the private sector. A key example is my contribution to the reform of the credit and risk management systems of a regional bank. Already in 2009, in reaction to the global financial crisis, as manager of a regional bank in Vorarlberg, I started a material reform of the credit approval and risk management systems. As a result, a transparent, future-oriented and efficient system was established, long before new regulatory requirements were in place. This helped to ensure the long-term success of the business and the regional development it serves.

In summary, these decisions have in common that sustainable change requires integrity, resilience, sound judgement and cooperation.

Independence

7. The Treaty stipulates that the Members of the Court of Auditors must be ‘completely independent’ in the performance of their duties. How would you act on this obligation in the discharge of your prospective duties?

I would act on this obligation by applying the same principles of independence, impartiality and evidence-based judgement that have guided my work as a court-certified independent expert since 2017. In this role, I provide expert opinions to judicial courts in matters of labour, occupational and business organisation. My task is not to support one party, but to assist the court with an independent, fact-based and professionally sound assessment. This requires strict neutrality, methodological rigour and a clear distinction between verified facts, professional judgement and matters outside my mandate.

This professional experience is directly relevant to the duties of a Member of the European Court of Auditors. In both roles, independence must not only exist in substance; it must also be visible. Even the appearance of partiality can undermine trust in the assessment. As a court-certified expert, I am used to considering whether personal relationships, former professional links, financial interests, previous advisory work or other circumstances could raise doubts about my impartiality. Where such a risk exists, the appropriate response is disclosure and, where necessary, withdrawal from the assignment.

I would apply the same approach as a Member of the European Court of Auditors. I would base my work exclusively on the Treaties, the ECA’s ethical rules, professional audit standards and reliable audit evidence. I would neither seek nor accept instructions from any government, institution, political body, interest group or private actor. I would disclose relevant interests, and avoid not only actual conflicts of interest, but also any situation that could reasonably create the appearance of such a conflict.

If a possible conflict were to arise, I would proactively inform the President of the Court and follow the applicable procedures, including recusal where appropriate. For me, complete independence is a professional discipline that must be demonstrated in daily conduct, in the handling of evidence and in conclusions based solely on facts.

8. Do you or your close relatives (parents, brothers and sisters, legal partner and children) have any business or financial holdings or any other commitments, which might conflict with your prospective duties?

No. Neither I nor any of my close relatives hold business or financial interests that could create a conflict of interest with my role at the ECA.

9. Are you prepared to disclose all your financial interests and other commitments to the President of the Court and to make them public?

Yes. I am fully committed to full transparency regarding my financial interests and commitments.

10. Are you involved in any current legal proceedings? If so, please provide us with details.

No. I am not party to any legal proceedings.

In my role as a court-certified independent expert, I have provided expert opinions to judicial courts. In view of my nomination, I have refrained from accepting new assignments and would relinquish any remaining mandates upon appointment.

11. Do you have any active or executive role in politics, if so at what level? Have you held any political position during the last 18 months? If so, please provide us with details.

I do not have any active or executive role in politics.

While I have left active politics in October 2024, within the last 18 months I have still formally been part of the regional NEOS Committee in Vorarlberg until 06.05.2026 (the date of my nomination by the Austrian Federal Government) in an advisory role.

12. Will you step down from any elected office or give up any active function with responsibilities in a political party if you are appointed as a Member of the Court?

I do not hold any elected office or position in a political party.

13. How would you deal with a major irregularity or even fraud and/or corruption case involving persons in your Member State of origin?

As demonstrated throughout my life, I have zero tolerance for fraud and corruption. I would treat any persons involved in such activities in the same impartial manner. I will provide any information about suspicious activity to the responsible organisations (OLAF and EPPO, where applicable) and support their independent investigations to the extent possible.

Performance of duties

14. What should be the main features of a sound financial management culture in any public service? How could the ECA help to enforce it?

Sound financial management is key to ensuring EU citizens trust and the EU’s success. It is defined in Article 33 of the EU Financial Regulation and requires in my view:

(1) clear objectives, often considering and balancing inherent trade-offs. These are set by legislators and supplemented by the Commission, if necessary. The European Court of Auditors can help by identifying gaps in objectives or pointing out mismatches between objectives and allocated resources, based on policy implementation.

(2) adequate public resources, in the form of well-managed and suitable administrative capacity as well as appropriate funding, in line with the principle of economy. This includes not to waste taxpayers’ money for unnecessary services or infrastructure but also to ensure reliable quality services and infrastructure. Furthermore, it requires excellent management of the administration. The European Court of Auditors can help in evaluating the management of the public administration and suggesting improvements. It can also evaluate funded projects to assess whether the selection offered the best quality for the best price. As part of this work, it can help ensure that any financial mismanagement and corruption will be investigated and prosecuted to protect taxpayers’ financial interests.

(3) that the provided resources achieve the defined objectives to the best extent possible, based on the principle of effectiveness. This includes delivering the best added value for citizens. The European Court of Auditors can provide in-depth analysis about the impact of EU action and funding. This is crucial in many areas such as the Single Market and climate change. It can help to identify bottlenecks, improve legislation, and better target funding to the most effective projects that deliver the maximum European added value to EU citizens.

(4) Together, economy and efficiency should result in achieving the objectives at a reasonable price, based on the principle of efficiency. This ensures good value for money for taxpayers. The European Court of Auditors can provide assessments on the archived value for money and identify areas for improvement. This includes comparative analysis between member states and promoting best practices. It can also help to report on progress and increase transparency, based on factual evidence. Furthermore, it provides assurance on the reliability of related public reporting.

15. Under the Treaty, the Court is required to assist Parliament in exercising its powers of control over the implementation of the budget. How would you further improve the cooperation between the Court and the European Parliament (in particular, its Committee on Budgetary Control) to enhance both the public oversight of the general spending and its value for money?

As I have not been part of the operational relations between the European Court of Auditors and the European Parliament, so far, my insights are limited to publicly available information. Based on these, I would like to:

(1) encourage close dialogue with the European Parliament to take into account Parliament’s information needs, key risks for the EU budget and the legislative and discharge calendar, while fully respecting the ECA’s independence in selecting and conducting audits. This should result in timely audits, adding the best possible value to the European Parliament and therefore EU citizens.

(2) explore the possibility of detailed follow-up assessments to provide the European Parliament information about the implementation of recommendations and whether they have resulted in better sound financial management.

(3) help further strengthen the annual discharge procedure, as the key tool available to the Committee on Budgetary Control to ensure budgetary oversight. This could be done by adding relevant contextual review work to the Annual Report and by aligning some performance audits with the content and timeline of the discharge procedure.

16. What added value do you think performance auditing brings and how should the findings be incorporated in management procedures?

While the legality and regularity of EU revenue and expenditure must always be ensured, citizens and legislators are ultimately interested not only in compliance, but also in results. Performance auditing therefore brings essential added value to sound financial management. They assess whether public funds are used economically, efficiently and effectively, whether programmes achieve their objectives, and whether EU actions deliver real value for citizens.

Based on my experience as a legislator, manager, consultant and court-certified independent expert, I am aware of the practical challenges involved in implementing projects and funding programmes effectively and efficiently. Performance audits help to make these challenges visible. They provide reliable facts, identify weaknesses in design or implementation, highlight good practices and support better public management.

The importance of performance auditing has further increased against the background of the Commission’s proposals for the Multiannual Financial Framework 2028-2034 and recent tools like the Recovery and Resilience Facility. Where funding is increasingly linked to milestones, targets or performance rather than directly to costs, it becomes even more important to assess whether formal achievements translate into genuine impact. In times of limited resources and competing priorities, ensuring value for money is more important than ever.

The findings of performance audits should be presented clearly to the European Parliament and other key stakeholders, so that they can support public debate, democratic oversight and informed decision-making. However, their value depends on whether they are followed up in practice. This is why clear and actionable recommendations are key. They enable the responsible institutions and administrations to consider appropriate improvements, define responsibilities where necessary and monitor progress over time.

Depending on the findings, performance audits may point to a need to review programme design, legislation, budget allocation, administrative procedures, reporting systems or internal controls. The decision on such changes remains, of course, with the competent political, legislative and administrative authorities. In my view, performance auditing should not be seen as an isolated ex-post exercise, but as a tool for learning and continuous improvement. It helps administrations and decision-makers identify weaknesses, build on good practices and achieve better results with public money.

17. How could cooperation between the Court of Auditors, the national audit institutions and the European Parliament (Committee on Budgetary Control) on auditing of the EU budget be improved?

Cooperation between the European Court of Auditors, national supreme audit institutions and the European Parliament is particularly important because a large part of the EU budget is implemented in or with the Member States. Existing structures, in particular the Contact Committee of the Heads of EU Supreme Audit Institutions and the European Court of Auditors, provide a useful framework for exchanging information, identifying common risks, sharing audit experience and avoiding unnecessary duplication.

I would support using this framework more systematically, while fully respecting the independence of each audit institution. In areas such as shared management, the Recovery and Resilience Facility, future performance-based financing instruments and possible National and Regional Partnership Plans, coordinated audit approaches, parallel audits and exchanges on methodology could improve the quality, comparability and usefulness of audit findings.

The European Parliament, and especially the Committee on Budgetary Control, should benefit from this cooperation through clearer information on systemic risks, data quality, implementation weaknesses and good practices across Member States. In my view, the aim should not be to create additional bureaucracy, but to make better use of existing audit knowledge so that EU funds can be scrutinised more effectively and at lower administrative cost.

18. How would you further develop the reporting of the ECA to give the European Parliament all the necessary information on the accuracy of the data provided by the Member States to the European Commission?

The key issue for Parliament is not only whether Member States provide data to the Commission, but whether that data is accurate, complete, comparable, timely and supported by a reliable audit trail.

Through its Strategy for 2026-2030, the European Court of Auditors has defined priority areas for its work. In line with these priorities, I would encourage audits that build on each other to provide insights and assurance on large policy areas, both, in a meaningful and detailed but also overall and horizonal way. Such an approach could allow examining differing aspects of key policies, such as the reliability of the IT systems used, data quality and accuracy of reporting as well as various performance aspects, using synergies between consecutive audits. Afterwards, horizontal review products could be used to summarize audits within an area to provide an overview of key challenges, as happened for the Recovery and Resilience Facility. They could also be further enhanced through targeted audit work to update information and fill gaps.

In line with the Financial Regulation, I would like to contribute to timely performance audits within the foreseen 13-month timeline. This requires existing knowledge to be built over time, such as a good understanding of existing procedures and available data in specific policy areas. It may also require streamlining clearing and adversarial procedures, as recommended in the 2025 peer-review of the European Court of Auditors.

A key challenge for providing assurance on the accuracy of Member State data are differing data collection methods as well as national monitoring and reporting systems. Modern IT tools and, where appropriate, AI-based analytical methods can support risk analysis, plausibility checks and the identification of outliers. Thus, I intend to contribute to the European Court of Auditors digital strategy with my experience from the private sector. However, considering many of the reported findings by the European Court of Auditors, it is clear to me that audit work in the member states remains crucial, for instance to identify differences between documentation and reality.

Other questions

19. Will you withdraw your candidacy if Parliament’s opinion on your appointment as Member of the Court is unfavourable?

Yes. I would withdraw my candidacy if the European Parliament’s opinion were unfavourable.

Having served as a Member of the Austrian Parliament for more than eleven years, I have a deep respect for parliamentary decisions and for the democratic legitimacy they express. The European Court of Auditors is required by the Treaties to assist the European Parliament in exercising its powers of control over the implementation of the EU budget. Such cooperation must be based on trust and mutual respect.

If Parliament did not have confidence in my appointment, I would consider it inconsistent with my understanding of parliamentary democracy and institutional cooperation to disregard that opinion. I would therefore respect Parliament’s decision and withdraw my candidacy.