On the nomination of Daniel Caspary as a Member of the Court of Auditors

PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on the nomination of Daniel Caspary as a Member of the Court of Auditors

(C100269/2025 – 2025/0809(NLE))

(Consultation)

The European Parliament,

– having regard to Article 286(2) of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100269/2025),

– having regard to Rule 133 of its Rules of Procedure,

– having regard to the report of the Committee on Budgetary Control (A10-0238/2025),

A. whereas, by letter of 24 October 2025, the Council consulted Parliament on the nomination of Daniel Caspary as a Member of the Court of Auditors;

B. whereas Parliament’s Committee on Budgetary Control then proceeded to evaluate Daniel Caspary’s credentials, in particular in view of the requirements laid down in Article 286(1) of the Treaty on the Functioning of the European Union; whereas in carrying out that evaluation, the Committee received a curriculum vitae from Daniel Caspary, as well as the replies to the written questionnaire that he had been sent;

C. whereas the committee subsequently held a hearing with Daniel Caspary on 20 November 2025, at which he made an opening statement and then answered questions put by the members of the committee;

1. Delivers a favourable opinion on the Council’s nomination of Daniel Caspary as a Member of the Court of Auditors;

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

ANNEX 1: CURRICULUM VITÆ OF DANIEL CASPARY

Daniel Caspary

Daniel Caspary, MEP

Graduate in technical economics

Born: 4 April 1976

married, Catholic, five children

Employment

Since 2017

Chair of the CDU/CSU Group in the European Parliament

2019-2024

Chair of the Delegation for Relations with Southeast Asia and ASEAN (Association of Southeast Asian Nations)

2009-2017

EPP Group coordinator (spokesperson) within the Committee on International Trade

Since 2004

Member of the European Parliament

Member or substitute of committees including the following:

 Committee on International Trade (since 2004) EPP Group coordinator (spokesperson) within the Committee (2009-2017)

 Committee on Budgetary Control (2004-2008 and since 2025) Rapporteur for various discharge reports

 Committee on Foreign Affairs (since 2014)

 Committee on Industry, Research and Energy (2004-2014)

 Committee on Economic and Monetary Affairs (since 2024)

 Committee on European Union Affairs of the German Bundestag (since 2007)

2002-2004

Strategic Product Developer MVV Energiedienstleistungen GmbH, Mannheim

1997-2002

Research Associate and Personal Assistant

Peter Hauk, Member of the State Parliament of Baden-Württemberg

Education and qualifications

1997-2002

Degree in technical economics

University of Karlsruhe

 Class of degree: ‘very good’ (highest grade)

 Specialisations: - economic policy, - public finance, - money, currency and banks, - organisations and business management, - nuclear engineering and reactor safety.

Other experience

2002 Institute for Economic Policy and Economic Research,

University of Karlsruhe, Prof. Dr. Gerhard Seiler

1999 & 2000 J.P. Morgan in Frankfurt and London

1995-1997 Initial military service and reserve officer training

1995 School-leaving certificate (Abitur) at Thomas-Mann-Gymnasium, Stutensee

Language skills German native English near-native

French advanced

Italian rudimentary

Volunteering and political involvement

Since 2017 Member of the Presidium of CDU Deutschland

Since 2017 Deputy Chair of CDU Baden-Württemberg

Since 2008 Member of the Bureau of the European People’s Party (EPP)

Since 2023 Member of the Advisory Board of the Hoffnungsträger Foundation, Leonberg

Since 2020 Member of Konrad-Adenauer-Stiftung e.V., Berlin

Since 2010 Patron of Weingartner Musiktage Junger Künstler e.V.

1999-2009 Town councillor in Stutensee (voluntary role)

until 2002 Head boy, swimming club coach and leader of various church youth groups

2021 Awarded the Cross of the Order of Merit of the Federal Republic of Germany

ANNEX 2: ANSWERS BY DANIEL CASPARY 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.

I specialised in public finance when studying for my degree in economics. I also worked as a research associate alongside my studies, which involved giving tutorials in this area.

As an MEP, I have been involved in drafting and adopting three multiannual financial plans to date. As an MEP and Chair of the CDU/CSU Group, I have played an active role in monitoring and shaping decisions on the annual budgets and the corresponding discharges. During my time in the European Parliament’s Committee on Budgetary Control, I have served as rapporteur for several discharge reports.

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

There have now been five occasions when the members of my party have expressed their confidence in me by including me on the list of electoral candidates and voters have done the same by electing me to the European Parliament. In my opinion, this is a clear sign that I am able to secure and retain trust on a long-term basis. The fact that my colleagues within the CDU-CSU Group have also chosen me to chair the Group on four occasions is further evidence of the success of my endeavours within the European Parliament.

As rapporteur for the New Zealand-European Union Free Trade Agreement, which gained cross-party support at the final vote with 524 MEPs casting their votes in favour, I succeeded in achieving the highest approval rate to date for a new trade agreement.

As rapporteur for the International Procurement Instrument, I succeeded – working together with partners in Parliament, the Council and the Commission – in breaking the long-standing deadlock within the Council and, after a long 12 years, bringing the process to a fruitful end through persistent, inclusive and solution-focused work.

3. Do you have professional experience of international multicultural and multilinguistic organisations or institutions based outside your home country?

Yes; for example, I worked for J.P. Morgan in Frankfurt and London, I have been a Member of the European Parliament since 2004, and I have been a member of the Bureau of the European People’s Party since 2007 (with a number of interruptions). As a member of the Committee on International Trade, I am also in regular contact with representatives of many non-EU countries. In addition, between 2019 and 2024 I was Chair of the Delegation for Relations with Southeast Asia and ASEAN.

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

N/A

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

none

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

Ratification of the Treaty of Lisbon, which was the last key step (to date) in the integration of the EU Member States and which conferred extensive additional rights on the European Parliament.

The confirmation of five European Commissions and the adoption of the relevant work programmes.

The decision taken by the European Parliament prior to each set of European elections regarding the apportionment of seats within the Parliament to each Member State. The fact that we are able to take decisions on the division of power in Europe in a peaceful and democratic manner rather than under force of arms – as was previously the case – means that these elections are always a very special occasion for me.

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 perform my tasks with the utmost of independence, objectivity and integrity. I would take decisions solely on the basis of factual evidence and the provisions of law, free from political, national and personal influence. I would see it as my duty to boost confidence in the European Court of Auditor’s work through transparency and impartiality. In accordance with the European Court of Auditors’ rules, I would step down from all political functions upon taking office.

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

To the best of my knowledge, neither my close relatives nor I have any business or financial holdings that might conflict with my future activities.

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 prepared to disclose all my financial interests and other commitments to the President of the European Court of Auditors and to make them public in accordance with the current rules and procedures.

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

No.

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 am an active Member of the European Parliament. I do not hold an executive role in politics.

I am Chair of the CDU/CSU Group in the European Parliament; as part of this role, I belong to the Bureau of the CDU/CSU Group and the EPP Bureau, and the Presidium and Bureau of CDU Deutschland. In addition to the responsibilities involved in chairing Germany’s largest parliamentary delegation, my work is centred primarily within the Committee on International Trade (INTA). I have belonged to this Committee since 2004. Details of my other political activities within the European Parliament can be found on Parliament’s homepage. I will moreover be Deputy Chair of CDU Baden-Württemberg until December.

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?

Yes. I would resign from all of my positions with political responsibility prior to my appointment as a Member of the European Court of Auditors. The independence, impartiality and integrity of the Members of the European Court of Auditors are essential preconditions for confidence in its work. I therefore see it as self-evident that I would step down from any activity or function that might give rise to even the slightest suggestion of political influence.

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

In the event of a major irregularity or even fraud and/or corruption case involving persons in my Member State of origin, I would not hesitate to abide by the same principles as in any other case. My loyalty lies solely with the European Union, its Treaties and the fundamental values of integrity, transparency and the rule of law. I would ensure that a comprehensive, objective and verifiable investigation were carried out into the facts of the case. During this process, I would comply in all respects with the relevant procedures and responsibilities that apply within the European Court of Auditors, and if necessary cooperate closely with other competent institutions such as OLAF and the European Public Prosecutor’s Office.

At the same time, I would consider it important to avoid any semblance of national partisanship, where appropriate by disclosing any potential conflicts of interest and recusing myself from the case as and when necessary. In my opinion, independence, impartiality and the duty to protect the European Union’s financial interests should always be the supreme guiding principles, regardless of the Member State of origin or political orientation of any persons who may be or are suspected of being involved in such cases.

Performance of duties

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

The basic principles of sound financial management – economy, efficiency and effectiveness – are enshrined in Article 33 of the Financial Regulation. An administrative culture wishing to observe these principles must embed clear responsibilities, goal-oriented planning mechanisms and robust internal control, reporting and risk management systems at organisational level. Sound financial management also calls for individuals with integrity, technical expertise and a willingness to learn from experience and continuously improve administrative processes.

The performance audits of the European Court of Auditors play a particularly important role in this connection. Particularly given the increased use of ‘performance-oriented’ financing models, for example under the Recovery and Resilience Facility and the Commission’s proposals for the Multiannual Financial Framework, this type of audit is likely to become ever more significant. In my opinion, this means that it is all the more important for the European Court of Auditors to continue further in this direction in the future by working consistently on further heightening the added value of its special reports, raising public awareness of them and increasing their relevance in political decision-making. The selection of relevant audit topics and clear and practicable recommendations are of crucial importance in this connection. This includes a timetable for the selection of audit topics that meshes better with the legislature’s schedule, as well as an expansion of digital skills and capacities. A further focal point in this connection should be the speedier production of special reports, firstly in order to meet the 13-month deadline provided for in the Financial Regulation, and secondly in order to boost the European Court of Auditors’ contribution to sound financial management.

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?

Improving this cooperation further requires a continuous and structured exchange of information, from the drafting of the European Court of Auditors’ work programme right through to the presentation and discussion of its audit findings. As a Member of the European Court of Auditors, I would advocate for close cooperation, tailored primarily to the needs of the Committee on Budgetary Control, the other specialist committees and the European Parliament as a whole. Syncing the timetables for the European Court of Auditors’ reports and Parliament’s work is of decisive significance for profitable cooperation between these two institutions. As a Member of the European Court of Auditors, I would be at the disposal of Parliament – and in particular its Committee on Budgetary Control – whenever explanations of audit reports or opinions within my jurisdiction were required.

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

The particular value of performance auditing lies in the fact that it makes it possible to assess not only compliance with legal requirements, but also whether public funds are in fact being used economically, efficiently and effectively in keeping with Article 33 of the Financial Regulation. Whereas traditional audits examine the legality and regularity of revenue and expenditure, performance audits add a forward-looking perspective focused on outcomes and impact. Thanks to my educational background and professional experience, I am confident that I could deliver added value for the European Court of Auditors, especially in this area.

Performance auditing provides decision-makers with evidence-based analyses and recommendations as a basis for addressing weaknesses in a purposeful way. In addition, it can help to enhance the visibility of best practices, and thus strengthen a learning-oriented administrative culture. In order to ensure that performance auditing can realise its full effect, it is necessary for the administration to implement the resultant recommendations consistently and in a structured fashion. One of the prerequisites for this is that the recommendations issued by the European Court of Auditors are worded in such a way as to be relevant, clear and workable.

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?

To the best of my knowledge, the European Court of Auditors is already working closely together with the national audit institutions at the present time. Since I lack detailed insights, however, I do not currently feel in a position to assess the strengths and potential for improvement of this cooperation. Nevertheless, in principle I believe that the early coordination of audit topics or joint audit strategies, joint audit programmes, coordinated methods and standardised reporting formats might serve as useful avenues to continue improving the quality and comparability of outcomes at both European and Member State level, particularly in the case of funds under shared management. As a Member of the European Court of Auditors, I would advocate in this connection for an in-depth exchange of information aligned with the needs of the Committee on Budgetary Control.

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 European Parliament must be provided with as comprehensive and clear a picture as possible of the quality of the data provided by the Member States to the Commission, and this must happen as early on in the process as possible. It is only on this basis that Parliament can exercise its control and budgetary powers effectively. The European Court of Auditors has already highlighted data quality shortcomings identified in connection with the drafting of special reports. All stakeholders should be encouraged to play their part in ensuring a higher quality of data.

Digitalisation has opened up fresh avenues for analysing flows of data more systematically, detecting inconsistencies at an earlier point in time and carrying out better-informed audits using intelligent analysis tools. In my opinion, digitalisation can thus increase not only the efficiency of audits, but also the informative value of reports. There is enormous potential in this area, and it must be leveraged more rapidly and in greater depth than to date. As a Member of the European Court of Auditors, I would advocate for the consistent further development of digital possibilities and skills. This might result in further improvements to evidence-based and transparent budgetary control for all institutions.

Other questions

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

I have been a Member of the European Parliament for over 21 years, and I have always respected its decisions. I would do the same in this instance. Mutual respect for the decisions of the European bodies and institutions is a basic prerequisite for credible and successful cooperation in the interests of the European Union. I remain committed to this principle.

ANNEX: DECLARATION OF INPUT

The rapporteur declares under his exclusive responsibility that he did not include in his report input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

INFORMATION ON ADOPTION IN COMMITTEE RESPONSIBLE