Changes from report parliamentary committee draft to plenary report

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.

Other questions

17. Will you withdraw your candidacy to a renewal of mandate if Parliament’s opinion on your appointment as Member of the ECA is unfavourable?

I believe that the trust of the CONT committee and the European Parliament towards the members of the European Court of Auditors is of crucial importance for the good functioning of the institution. Therefore, in case the European Parliament’s opinion on my renewal as a member of Court was unfavourable, I would request the Luxembourgish Government to reconsider my candidacy.

18. Being appointed Member of the ECA requires full attention and dedication to the institution itself and to ensure trust for the Union among its citizens:

– What are your views on the best way to assume these professional duties?

During my first mandate as a member of the European Court of Auditors, I have been fully committed to my work at the Court. Should the European Parliament entrust me with a second mandate, I will continue to be fully dedicated to my work. Teamwork, collegiality, transparency and efficiency at all levels are very important to me, which is why I hold regular meetings with my audit teams, ECA colleagues and my private office. In order to promote and improve teamwork, I also organise regular informal gatherings of ECA members as well as away-days for my audit chamber.

I regularly promote the ECA to ensure that its work receives the necessary visibility. Besides my regular presentations to European Parliament’s committees, national authorities and the Luxembourgish parliament, I also presented the ECA at the EU Summer School organised by the ECA, at the European Commission’s junior professional program (in 2022 and 2023), to EU staff ambassadors (2023) and at the EC career days (2023). I also participate each year in the Europe Day celebrations in Luxembourg and present our ECA stand to the representatives of national and European authorities.

Furthermore, as this is part of our duty, I will continue to promote high-quality reports and actionable recommendations to EU citizens and stakeholders as well as efficiency of internal decision-making. I will also continue to uphold the highest professional ethics and integrity for the duration of my mandate as it is for us Members to lead by example.

– What are your current personal arrangements in terms of number of days of presence in Luxembourg? Do you plan to change these arrangements?

I have been living and working in Luxembourg for twenty years and I don’t intend to change these arrangements.