Sittings · Document

DRAFT REPORT (C100109/2025 – 2025/0805(NLE)) 2025-06-19

On the nomination of Joëlle Elvinger as a Member of the Court of Auditors

Committee on Budgetary Control · Rapporteur: Cristian Terheş

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PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION

on the nomination of Joëlle Elvinger as a Member of the Court of Auditors

(C100109/2025 – 2025/0805(NLE))

(Consultation)

– having regard to Article 286(2) of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C100109/2025),

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

– having regard to the report of the Committee on Budgetary Control (A100000/2025),

A. whereas, by letter of 2 June 2025, the Council consulted Parliament on the nomination of Joëlle Elvinger as a Member of the Court of Auditors;

B. whereas Parliament’s Committee on Budgetary Control then proceeded to evaluate Joëlle Elvinger’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 Joëlle Elvinger as well as the replies to the written questionnaire that she had been sent;

C. whereas the committee subsequently held a hearing with Joëlle Elvinger on 15 July 2025, at which she made an opening statement and then answered questions put by the members of the committee;

1. Delivers a favourable / an unfavourable opinion on the Council’s nomination of Joëlle Elvinger as a Member of the Court of Auditors;

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 VITAE OF JOËLLE ELVINGER

Joëlle ELVINGER

Born on 6 January 1980 in Luxembourg

Education:

2019 INSEAD, International Directors Programme

June 2012 INSEAD, Management Acceleration Programme

June 2006 Diploma as a Notary Candidate in Luxembourg

May 2005 Admission as a lawyer to the Luxembourg Bar

2004 – 2005 Cours Complémentaires en Droit Luxembourgeois

2003 – 2004 Queen Mary, University of London, UK, LLM (Tax) (merit)

2002 – 2003 Faculté de Droit et de Sciences Politiques d’Aix-en-Provence

Master in Business Law

2001 – 2002 Faculté de Droit et de Sciences Politiques d’Aix-en-Provence

Bachelor in Law

1999 – 2001 Faculté de Droit et de Sciences Politiques d’Aix-en-Provence

DEUG en Droit

1992 – 1999 Lycée de Garçons de Luxembourg

Diplôme de fin d’études secondaires, section D (Economics – Mathematics)

Professional experience:

January 2020 - present European Court of Auditors, Member, Chamber 1

April 2009 - December 2019 Etude Joëlle Elvinger, Avocat à la Cour

November 2006 - March 2009 Etude Turk & Prum, Luxembourg

April 2005 - October 2006 Linklaters Loesch, Luxembourg

“Corporate Mainstream” department

November 2003 - June 2004 Ernst & Young Global, London

“Finance & Infrastructure” department, Trainee

July 2003 Linklaters Loesch, Luxembourg

“Banking” department, Trainee

June 2002 - July 2002 Wildgen & Associés, Luxembourg, Trainee

September 2000 & 2001 Notaire Joseph Elvinger, Luxembourg, Trainee

Work at the European Court of Auditors:

June 2024 - present Member of the Art Panel

June 2024 - present Alternate member of the ECA to the Interinstitutional EU

Ethics Body

March 2022 - present Dean of Chamber 1 (sustainable use of natural resources)

March 2022 - present Member of the Administrative committee

September 2020 - July 2023 Member of the Ethics Committee

July 2021 - July 2023: Chairman of the Ethics Committee

March 2020 - March 2022 Member of the Internal Audit Committee

March 2020 - June 2021 Member of the Digital Steering Committee

Responsible member for the following published tasks:

- Review N° 01/2020: – Tracking climate spending in the EU budget.

- Review N° 01/2021 – The EU’s initial contribution to the public health response toCOVID-19.

- Review N° 04/2021 – EU actions and existing challenges on electronic waste.

- Special report 20/2021 – Sustainable water use in agriculture: CAP funds more likely to promote greater rather than more efficient water use.

- Special report 09/2022 – Climate spending in the 2014-2020 EU budget – Not as high as reported.

- Special report 16/2022 – Data in the Common Agricultural Policy – Unrealised potential of big data for policy evaluations.

- Special report 19/2022 – EU COVID-19 vaccine procurement – Sufficient doses secured after initial challenges, but performance of the process not sufficiently assessed.

- Special report 09/2023 – Securing agricultural product supply chains during COVID-19 – EU response was rapid, but insufficiently targeted by member states.

- Special report 18/2023 – EU climate and energy targets – 2020 targets achieved, but little indication that actions to reach the 2030 targets will be sufficient.

- Special report 23/2023 – Restructuring and planting vineyards in the EU – Unclear impact on competitiveness and limited environmental ambition.

- Special report 14/2024 – Green transition – Unclear contribution from the Recovery and Resilience Facility.

- Special report 25/2024 – Digitalisation of healthcare – EU support for member states effective overall, but difficulties in using EU funds.

Responsible for ongoing audits on:

- LIFE Programme 2014-2020 (integrated projects)

- Olive oil (control system)

- The EU Chemicals Regulation (starting in autumn 2025)

Political mandates:

December 2013 - December 2019 Member of the Luxembourgish Parliament

Chambre des Députés, Luxembourg

Parliament committees:

Committee on economic affairs, vice-chairman 2013 - 2019

Committee on SMEs and tourism, chairman 2018 - 2019

Committee on finance and budget, member 2013 - 2019

- Rapporteur of the tax reform in 2016

- Rapporteur of the budget of 2018

Committee on labour and social security, vice-chairman 2013 - 2018, member 2018 - 2019

Committee on institutions and constitutional reform, member 2013 - 2018

Committee on budgetary control, member 2013 - 2018

Committee on accounts of the Parliament, member 2013 - 2019

Committee on family affairs and integration, member 2013 - 2016

Municipality of Walferdange (Luxembourg):

November 2017 - December 2019 Member of the municipal council

January 2016 - November 2017 Mayor

November 2011 - January 2016 Deputy-mayor (échevin)

November 2005 - October 2011 Member of the municipal council

Other activities:

2014 - 2019 OEuvre Nationale de Secours Grande-Duchesse Charlotte

Member of the board of directors

2011 - 2019 CIGL Walferdange, Member of the board of directors

2011 - 2015 & 2018 - 2019: Member of executive committee

2016 - 2018: President

2009 - 2019 Association Luxembourg Alzheimer, Member of the board of directors

2009 - 2019 Crèche de Walferdange asbl, Member of the board of directors

2016 - 2019: President

2006 - 2014 Basketball Club Résidence Walferdange asbl, President

2013 - 2019 Editions Lëtzebuerger Journal S.A., Member of the board of directors

2014 - 2016 Editpress S.A., Member of the board of directors

2011 - 2019 Cebi International S.A., Member of the board of directors

2011 - 2016 MES S.A. (Cebi Swiss), Member of the board of directors

since 2009 Rotary Club Luxembourg Schuman, Member

2017 – 2020: Member of the board of directors

2018 – 2020: President

since 2011 Fédération des jeunes dirigeants d’entreprise de Luxembourg, Member

2013 – 2014: Member of the board of directors

Languages:

Luxembourgish: C2 (mother tongue)

French: C1 (proficient)

German: C1 (proficient)

English: C1 (proficient)

Italian: A2 (basic)

ANNEX 2: REPLIES BY JOËLLE ELVINGER TO THE QUESTIONNAIRE

Questionnaire for the renewal of Members of the Court of Auditors

Performance of duties: lessons learnt and future commitments

1. What are your main achievements as a member of the ECA? What were the biggest setbacks?

It has been a great honour to contribute to the European Court of Auditors’ (hereafter referred to as the “ECA”) work in various roles over the past five and a half years:

I am currently serving as Dean of Chamber 1 – “Sustainable use of natural resources” since March 2022 (elected in March 2022 and re-elected in 2024 for a two-year term). As a Dean, I supervise the work of my audit chamber in close cooperation with the Director and my colleagues. Furthermore, I have a very active role in organising the programming for the ECA’s Work Programmes, especially as regards the audit tasks of Chamber 1. I have also been a member of several selection panels for the appointment of principal managers and directors of the ECA.

In my position as a Dean, I have been an active member of the Administrative Committee since March 2022. As a member of the Administrative Committee, I am part of a decision-making body, which decides on several important issues for the ECA ranging from the finances of the institution to human resources and various policies of the Court (buildings, environment, administration).

I served as a member of the Ethics committee of the ECA from September 2020 until July 2023 (3 years – 1 term). I was elected as Chair of the Ethics committee in July 2021. In this role, I contributed to the adoption of amendments to the ECA’s new Code of conduct for members and former members of the Court as well as its revision in February 2022. As Chair of the Ethics committee, I was in charge of implementing the new rules and developing a more effective and supportive framework for handling members’ external activity requests.

In June 2024, I have been appointed by the ECA as its alternate representative of the newly created Interinstitutional EU Ethics Body.

During the COVID-19 pandemic, as the Luxembourgish member of the ECA, I was a member of the ECA’s crisis management committee responsible for the internal measures taken in response to the pandemic.

In addition to these roles, I have served two years (March 2020 – March 2022) as member of the Internal Audit Committee. In this role, I contributed to the revision of the Internal Audit Committee’s Rules of Procedure and the Charter of the Internal Audit Service (specifying roles and responsibilities).

I was a member of the Digital Steering Committee between March 2020 and June 2021. During this time, I contributed to the set-up of a development plan for the increased use of data and technology in audit.

As Luxembourgish member of the ECA, I am dedicating substantial time and efforts to supporting EU-wide initiatives aimed at enhancing the attractiveness of Luxembourg as seat for the European institutions. I therefore consider that the introduction of the housing allowance to support colleagues with the high cost of living in Luxembourg is a significant achievement for all institutions based in Luxembourg.

Since the beginning of my mandate at the ECA, I have been the reporting member of 12 audit tasks, whereof 3 reviews and 9 special reports:

- Review 1/2020 Tracking climate spending in the EU budget (presented to CONT/ENVI on 01/10/2020)

- Review 1/2021 The EU’s initial contribution to the public health response to COVID-19 (presented to CONT/BUDG/ENVI on 23/03/2021 and to PETI on 13/04/2021)

- Special report 20/2021 Sustainable water use in agriculture: CAP funds more likely to promote greater rather than more efficient water use (presented to AGRI/ENVI on 22/03/2022)

- Review 04/2021 EU actions and existing challenges on electronic waste

- Special report 09/2022 Climate spending in the 2014-2020 EU budget – Not as high as reported (presented to CONT/BUDG/ENVI on 07/11/2022 and to REGI on 08/11/2022)

- Special report 16/2022 Data in the Common Agricultural Policy – Unrealised potential of big data for policy evaluations (presented to CONT/AGRI on 13/07/2022)

- Special report 19/2022 EU COVID-19 vaccine procurement – Sufficient doses secured after initial challenges, but performance of the process not sufficiently assessed (presented to CONT/COVI on 13/10/2022)

- Special report 09/2023 Securing agricultural product supply chains during COVID-19 – EU response was rapid, but insufficiently targeted by member states

- Special report 18/2023 EU climate and energy targets – 2020 targets achieved, but little indication that actions to reach the 2030 targets will be sufficient (presented to CONT/ENVI on 20/09/2023)

- Special report 23/2023 Restructuring and planting vineyards in the EU – Unclear impact on competitiveness and limited environmental ambition (presented to AGRI on 19/03/2024)

- Special report 14/2024 Green transition - Unclear contribution from the Recovery and Resilience Facility (presented to CONT/BUDG on 28/01/2025)

- Special report 25/2024 Digitalisation of healthcare – EU support for member states effective overall, but difficulties in using EU funds (presented to SANT on 29/01/2025)

Ten of the above-mentioned reports were presented to committees of the European Parliament in different settings, whereof seven of these publications were presented to the CONT committee of the European Parliament (sometimes in joint meetings with other committees).

Currently, I am the reporting member for the ongoing tasks on LIFE Programme 2014-2020 (integrated projects) and on olive oil (control systems). Regarding Chamber 1 tasks foreseen in the Work Programme 2025+, I will be the reporting member for the audit task on the EU Chemicals Regulation.

Challenges are a natural part of any journey, but in my time at the ECA, I believe to have contributed to mitigate these. In the context of ECA’s work, there remains still room for manoeuvre in terms of communication with stakeholders. Our reports are often complex and not easily understandable to a broader audience, which limits their visibility. Nevertheless, each ECA member and our dedicated staff are working tirelessly to improve the clarity of our language, make our messages better understandable to the public and strengthen the visibility of ECA’s work. Despite ECA’s active communication across social media and traditional media as well as its strong relationship with the European Parliament, promoting ECA’s work within the Council and across the 27 Member States remains challenging as Member States’ interests are very diverse.

2. What are the main lessons learnt in your field of competences / results achieved in your duties and audit tasks?

As Dean of Chamber 1, I gained a lot of expertise in auditing the areas of sustainability, environment, climate, energy, health, agriculture, and food. One of the biggest challenges in our audits is to draft our special reports in a clear language, to promote our work and to make our work accessible to our stakeholders and to the citizens of the European Union. Communication and a good relationship with the European Parliament, and in particular the CONT committee, is very important.

In order to be accessible to the public, our special reports need to be drafted in an understandable language with clear messages and recommendations. The ECA Clear Language Awards, as introduced by my regretted colleague Mr. Brenninkmeijer, are a great example of our efforts in this area. I intend to continue his work for an open, transparent, and clear communication between our institution and its stakeholders. I was flattered that four special reports whereof I was the reporting member won prizes amongst the three best special reports in the Clear Language Awards of the European Court of Auditors. These achievements were only possible because I had the privilege of working together with very committed and skilled colleagues. Moreover, I am also supporting any efforts in making our recommendations more actionable as we need pragmatic solutions – not measures that risk increasing the administrative burden.

3. What added value could you bring to the ECA on your second term and/or particularly in the area you would be responsible for? Would you like to change your area of responsibility? What motivates you?

I believe that my experience, leadership, and commitment will allow me to bring continued and enhanced added value to the ECA’s work and mission. In my second term, if the European Parliament reconfirmed my mandate, I would ensure that we prioritise audits that help shape EU policy by providing clear, actionable insights for the European Parliament, the Council, the Commission, and all other stakeholders. I will also focus on audits that can provide accountability for policy implementation and budget spending.

Moreover, it is important for the ECA to assess the effectiveness and the impact of EU programmes and not just the financial compliance. For this reason, I will ensure that while safeguarding and sustaining the Union’s public finances, the ECA will also audit the practical impact of strategic areas, as defined by the ECA’s 2026-2030 strategy, which encompass economic competitiveness and resilience, defence, and security as well as the Union’s transition to becoming climate-change resilient.

At the ECA, the collaboration between audit chambers is essential to ensure a unified approach to auditing EU finances and policies. I would like to further strengthen the collaboration between the audit chambers, creating synergies between different audit areas and ensuring that we approach audits from a more integrated/comprehensive perspective.

During my current mandate at the ECA, I have been the Dean of Chamber 1 and I have been the reporting member of several audits in the areas of sustainability, climate, energy, public health, water, agriculture and even food through which I gathered a significant experience in these fields. Nevertheless, I fully stand behind the principle that it is in the interest of the ECA that its staff and members should rotate between audit chambers. Although I really enjoy the work as Dean of Chamber 1, I remain open to the possibility of joining another audit chamber during my second mandate. I believe that embracing a new challenge and shifting focus would further enhance my skills as an auditor and broaden my expertise across different audit areas.

4. How do you make sure to reach the planned audit objectives of an audit task? Have you ever been in the situation where you could not realize the audit task and for which reasons? How do you operate in such controversial situations?

The setting up of ECA’s Work Programme and the planning phase of an audit are very important because the different steps help the audit team to determine whether an audit is realistic, actionable and likely to be useful. This phase also includes risk and quality assessments. From the beginning to the end of the audit, communication, transparency, foresight, and a problem-solving approach are necessary. Therefore, together with my private office, I work closely with the audit teams. I am attending meetings of issue analyses, drawing conclusions and I organise monthly meetings with my audit teams in order to discuss progress, set concrete deadlines and solve any potential issues.

I believe that a close collaboration between the members and the audit team as well as with the management of the Chamber is extremely important to ensure a good planning, timing, and high quality of our audits. So far, nearly all special reports, where I have been the reporting member, were adopted within 13 months. I could always reach the planned audit objectives.

Furthermore, in my capacity as a Dean, I have weekly meetings with the Director of Chamber 1 to discuss any issues relating to the management of Chamber 1 or problems regarding the tasks of the Chamber. This allows me to always be aware of the latest developments and act with foresight, if necessary.

5. If you were reconfirmed for a second mandate and hypothetically, if you were elected Dean of a Chamber in the ECA, how would you steer the work to define its priorities? Could you give us two or three examples of areas to focus on in the future?

I am very honoured that my colleagues in Chamber 1 elected me as their Dean in February 2022 and that I was re-elected in 2024. In general, as a Dean, together with the director of the Chamber, I coordinate the work of the Chamber, and I oversee the planning of the audit tasks. The priorities of a Chamber are aligned with the Work Programme of the ECA, which is in line with our multiannual strategic priorities (ECA Strategy). As a Dean, I also have a coordinating role at Chamber level during the development of the Work Programme through communication and discussions with the staff, directorate, and members on possible topics for the next programming period. Our selected topics are then forwarded to the Presidency to be discussed and decided upon at the College level, because the final decision on the Work Programme is taken by the College as a whole.

I also invest in knowledge management and training for staff, as continuous learning and upskilling is important. This also includes the training and mentoring of our young auditors. As a sponsor of the Marcel Mart Promotion of the ASPIRE Programme since 2022, I regularly organise informal activities for that group of then newly appointed auditors after their on-boarding process in order to keep the group together and to have informal exchanges about their work at the ECA.

Moreover, upon my election as a Dean, to enhance team spirit and strengthen personal connections, I was re-organising “away-days” and “field visits” on a regular basis for the whole Chamber (management, auditors, assistants). I believe that these events are very valuable for the staff. Staff appreciates the combination of training, workshops, conferences, or visits related to our audit topics with a social touch where they can talk to each other in a relaxed environment. This helps keeping the staff committed and motivated.

6. If you had to manage the selection of audit tasks in view of the preparation of the ECA annual working programme, on which basis would you make your choice among the list of priorities received from the Parliament and/or the CONT committee?

What would you do if a political priority does not correspond to the ECA risk assessment of the Union’s activities?

The audit suggestions which the Court receives from the European Parliament, as a main stakeholder of the ECA, are key to set up the ECA Work Programme.

The list of priorities of the CCC (Conference of Committee Chairs), such as any internal and external audit suggestions, is analysed by the ECA based on specific criteria, such as materiality, available resources, the ECA mandate, relevance for our main stakeholders (European Parliament and Council) and many more. Furthermore, the timeliness of the Court’s audits and their potential to inform policy decisions are also very important. The length of the list of CCC audit priorities underlines the significance of the ECA’s work and feedback.

In general, suggestions from all stakeholders are more likely to be taken on board if they can be designed and carried out as an audit, meaning objectively answerable audit questions can be formulated, and evidence exists, can be accessed and collected. However, ultimately, it is the Chambers, followed by the College as a whole, that decide collectively which audit ideas are incorporated in the next Work Programme based on its own priorities and its professional judgment whilst making sure that it is addressing the most important issues and producing high-quality and timely audits.

Management of portfolio, working methods and deliverables

7. Producing high quality, robust and timely reports is key:

– How would you ensure that the data used in an audit are reliable and that the findings are not outdated?

As regards the data used in our audits, we depend on the data and information which we receive from the Commission and the Member States, meaning on its reliability, completeness, and accuracy. The volume of data is constantly increasing, data becomes increasingly electronic, but more and more data is privately owned and thus very difficult to access. Moreover, accessing data from Member States, each of which has different IT systems, is very challenging.

In our audit work, we rely on the highest international professional standards (such as INTOSAI’s International Standards of Supreme Audit Institutions). These require us to obtain audit evidence from different sources or methods to ensure its reliability. In addition to the evidence provided by the Commission and Member States, we collect data ourselves through on-the-spot visits and interviews. Furthermore, the ECA’s Data Team is supporting audit teams in using data analytics and to increase the transparency and accountability of audit results. To ensure that we make robust and up-to-date observations, the Court’s quality control team assesses the findings as well as the quality of underlying evidence and collected data before they are included in our reports. Our auditors always use their professional judgment and exercise their work with professional scepticism.

– How would you improve the quality and pertinence of the recommendations?

In general, the recommendations in the Court’s special reports are of good quality, concise and politically neutral. It is very important that we avoid formulating recommendations which are impossible to implement, or which would lead the Commission to introduce additional bureaucratic burdens either for the administration or for citizens. The recommendations need to be factual, concise, and feasible. Moreover, any recommendations of the Court should be cost-effective and avoid making the current legislation even more complex. We need to be careful not to be political.

In general, the recommendations in the Court’s special reports are of good quality, concise and politically neutral. An important indicator of the quality of our recommendations is how much of them are implemented by our auditees. According to the most recent statistics, more than 87% of our recommendations were implemented in full, or in some or most respects. The follow-up on our recommendations is also very important and helps us to get useful information and to improve our future reports.

8. The aim of the ECA’s reform is to establish a stronger accountability relationship between the audit team and the rapporteur member:

– Given your experience, do you think that the role of a member is to be more involved in the audit work?

Although I have full confidence in the competences and skills of the ECA auditors and the directorates, the member ultimately bears responsibility for the audit. Therefore, I deem it important for members to be involved at the different stages of the audit.

This involvement depends a lot on the nature and sensitivity of the audit, as well as the experience of the audit team. I believe that a member should always follow the audit work and be available at any time when he/she is needed by the team. Members should also be available to support or to guide the audit team when politically sensitive questions are arising.

Personally, I am usually present at the issue analysis and at the drawing conclusions meetings for the audits where I am the reporting member. During the whole audit process, I have monthly meetings with the heads of task and principal managers of these audits during which the team is reporting on the progress of the audit and on issues that should be discussed. Our audit teams are aware that my private office and I are always available to support them whenever we are needed.

– Would you change the way you work with an audit team? If yes, how?

The way I currently collaborate with our audit teams is working well. I value staying closely connected to the teams while deliberately refraining from interfering in their day-to-day audit activities. I see no reason to change this approach as it has proven effective. However, I am always open for improvements as it is important to me to find the most appropriate way of working with each team.

9. What would be your suggestions to further improve, modernise the ECA functioning, programming and work (audit cycle)? After your first mandate, could you give us a positive aspect of the ECA working and a negative one?

Although we introduced multi-annual work programming and our programming process has been amended several times over the past years, I believe that this process could still be made more efficient. The programming procedures are too lengthy and resource intensive. “Cross-chamber thinking” (i.e. not in silos) and less formalities would contribute to a more efficient planning process. Avoiding a silo-thinking is even more important regarding how interconnected different policy areas have become and how this needs to be reflected in all of our reports, especially in performance audits.

Furthermore, our audits are still too often not timely and exceed the duration of 13 months. The reasons for this vary, ranging from lengthy procedures and large volume of data provided by the auditees to internal communication issues.

I also believe that an ongoing challenge is to make our reports more understandable, user-friendly, and accessible to EU citizens, which I believe, can be partially achieved with the new format of our ECA products.

The collegiality of the College of the Court is definitely a positive aspect. The 27 Members have different professional, academic, personal, and cultural backgrounds which contribute to the strength of the Court and its discussions, even if it might sometimes complicate the decision-making.

I also believe that the Court has made big efforts in the past years as regards the use of data and IT/AI tools but there is still a long way to go. This progress will, for example, also help us in analysing big amounts of data and information we receive from auditees and will enhance the quality of our reports.

10. Under the Treaty, the Court is required to assist Parliament in exercising its powers of control over the implementation of the budget in order to enhance both the public oversight of the general spending and its value for money:

– With the experience of your first term, how could the cooperation between the Court of Auditors and the European Parliament (Committee on Budgetary Control) on auditing the EU budget be further improved?

A strong and constructive cooperation between our two institutions is essential for the effective functioning of the EU and the integrity of the discharge procedure. The CONT Committee has a key role in the discharge procedure and, as stated by the Treaties, the ECA assists this Committee and the Council by providing the audit reports and a statement of assurance.

To maintain the good relationship, the ECA and the CONT committee organize regular meetings to exchange views. Moreover, Chamber 1 has also had constructive meetings with the coordinators of the AGRI and ENVI committees. In addition to these regular meetings, ECA members – including myself – present their reports to the European Parliament’s committees which optimises the impact of our work. I have also experienced that joint committee meetings can lead to very constructive and fruitful discussions on identifying where improvements are needed in EU spending. In the past, I have presented 10 reports to different committees of the European Parliament (listed under question 1 of this questionnaire). In addition to the tasks listed under the first question of the present questionnaire, I also presented the ECA’s Review 03/2023 “Transport of live animals in the EU – Challenges and opportunities” to a joint meeting of the European Parliament’s TRAN/ENVI committees on 29 January 2025. So far, I have always been available to present our reports to the European Parliament, and I strongly intend to continue this good cooperation.

Whilst the CONT Committee is undoubtedly our main stakeholder, the European Parliament as a whole is an important partner of the ECA. As a body composed of directly elected representatives and conducting public debates, the European Parliament plays a vital role in promoting transparency and accountability in EU spending. This collaboration helps demonstrate to EU citizens that a robust system of checks and balances is in place for overseeing the use of EU funds.

– Similarly, how to strengthen relations between ECA and national audit institutions?

Article 287 (3) of the TFEU underlines the importance of a good cooperation between ECA and the national Supreme Audit Institutions (hereafter referred to as “SAI”) as well as the independence of each of them. The added value of this cooperation lies notably in knowledge sharing, developing best practices, setting of professional public audit standards and strengthening audit results. The ECA is a part of various fora of cooperation, such as INTOSAI and EUROSAI. Chamber 1 actively participates in a cooperation with other SAIs through INTOSAI and EUROSAI working group on environmental auditing; these are peer-sharing fora for enhanced cooperation. For energy-related audits, Chamber 1 is engaging with other European SAIs in EUNA-network, sharing knowledge and practical experience.

It should also be noted that national SAIs also sometimes participate in, for example, on-the-sport visits of ECA or provide practical insights into our audits. Since I had the privilege to be a member of the Budget Control Committee of the Luxembourgish Parliament before joining the European Court of Auditors, I know the importance of a good relationship between ECA and national SAIs. Personally, I have a very good relationship with the Luxembourgish Court of Auditors. I am presenting ECA’s Annual Report to the Luxembourgish Court of Auditors every year and I also organised informal meetings between the college of the Luxembourgish “Cour des comptes” and the members of the ECA. During my time as an ECA member, I have also welcomed the French Court of Auditors and a delegation of the Ivory Coast SAI.

SAIs can also participate in ECAs audit work. A practical example are parallel audits in which different SAIs work on the same topic following similar methods and timing.

The Contact Committee of the European Supreme Audit Institutions also contributes to a good cooperation between the ECA and the national SAIs. Furthermore, peer reviews can also provide a good opportunity to collaborate with national audit institutions (like our peer review on the ECA’s strategy for the period 2018-2020). Seconded national experts from SAIs but also SAI auditors participating in a specific audit are great opportunities to foster understanding and cooperation.

11. How will you support the Parliament in the achievement of the shortening of the discharge procedure? What actions can be undertaken from your side?

The ECA’s Annual Report is currently published early October whereas it has been published in November several years ago. This was the outcome of negotiations between the Commission and the ECA in order to allow of an earlier adoption of the EU consolidated accounts and an earlier adoption for the Annual Report.

While the ECA is respecting all legal deadlines, the ECA depends on the data of its auditee, and mainly on the Commission’s data. Therefore, it will be difficult to further shorten the discharge procedure without the active involvement of the Commission. I would support any initiative for a consultation between the ECA, the European Parliament and the Commission which could lead to an agreement to make the discharge procedure more efficient.

Independence and integrity

12. What guarantees of independence are you able to give the European Parliament, and how would you make sure that any past, current or future activities you carry out could not cast doubt on the performance of your duties at the ECA?

The independence of the Members of the European Court of Auditors is essential to maintain the trust of EU citizens. As a member of the ECA, I fully adhere to the ECA’s Code of Conduct, to its ethical values and to our audit standards. I don’t have any other activities or professional responsibilities besides my work at the Court and I have proved my independence as a member of the ECA over the past five and a half years. Should the Parliament entrust me with a second mandate, I intend to maintain this commitment.

13. How would you deal with a major irregularity or even fraud in EU funds and/or corruption case involving persons in your Member State of origin? Were you in this situation during your current mandate?

Personally, I have never been in this situation. The ECA applies a zero-tolerance policy when it comes to fraud. If I was confronted with a case of suspected fraud and/or corruption, I would follow the ECA’s internal procedures in order to forward the case to the European Anti-Fraud Office (OLAF) and the European Public Prosecutor’s Office (EPPO), whether it concerns Luxembourg or any other Member State.

14. The existence of conflict of interests can trigger a reputation risk for the ECA. How would you manage any conflict of interest?

I would disclose any possible conflicts of interest to the President of the Court if this was the case. In the case of any (even potential or perceived) conflict of interest, I would abstain from any related discussions or decisions to be taken, in accordance with my responsibilities, my independence and the ECA’s ethical rules.

15. Are you involved in any legal proceedings? if so, what kind?

No, I am not involved in any legal proceedings.

16. What specific commitments are you prepared to make in terms of enhanced transparency, increased cooperation and effective follow-up to Parliament’s positions and requests for audits?

I am committed to continuing to strengthen the transparency of the European Court of Auditors towards the European Parliament and enhancing a close cooperation between the two institutions. Furthermore, I will continue to engage regularly with Members of the European Parliament.

The good relationship between the ECA and the European Parliament’s CONT committee is key to ensuring accountability of EU spending, and I would also support more formal or informal meetings between the ECA and the CONT committee. The fact that many of our audits are regularly presented in Parliament committee meetings, and even in joint committee meetings, is a sign that the cooperation works well.

The ECA also incorporates as much as possible the European Parliament’s audit proposals that are sent via the Conference of Committee Chairs, into ECA’s Work Programme. While we may not be able to take on every audit proposal which we receive from the European Parliament, we aim to give a clear and constructive feedback.