Changes from report parliamentary committee draft to plenary report

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?

Building on my experience as Vice-President of the Hellenic Court of Audit, I developed expertise in EU performance and compliance audit throughout my 12 years as Member of the European Court of Auditors (ECA). I have put priority on the relevance, quality and timely delivery of the reports I was in charge of. I am proud of the 17 performance audit reports, 9 chapters of the ECA’s annual report (both on performance and compliance) and one opinion that I published during my two mandates working in Chamber I. They covered a wide range of topics of high EU relevance: climate, energy, environment, agriculture, fisheries, health, natural disasters.

It has been very rewarding to present these reports to the European Parliament, both in Budgetary Control Committee and in specialised Committees (AGRI, ENVI, REGI, TRAN), to the media, the civil society and the general public. One of the most important achievements has been the increase in the impact of our reports on public debate. This was the result of the excellent cooperation with other EU institutions and the various internal reforms we introduced to improve the selection of our audit topics, the presentation and clarity of our reports, the efficiency of our work as well as our communication. Last, but not least, we also owe our improved performance to our highly qualified and motivated staff.

To conclude on the achievements, I would like to mention one of the actions I promoted in favour of staff motivation and well-being. Inspired by practices in other public institutions and building on my personal aspirations, I pioneered the use of art (in the form of loans or cooperation with museums and artists) to pass on institutional values, enhance the feeling of belonging to a key EU institution and offer an appealing workspace. Thanks to a cooperation with the Acropolis Museum, our staff and visitors are now welcomed by unique copies of accounts that stood on the Parthenon about 2500 years ago. A reminder of the importance of transparency and accountability, two values at the heart of our European democracies.

Regarding the setbacks, the ECA has set itself the objective to produce reports within 13 months. This timeframe can be tight in practice and it is common that our audits exceed this target by a month or two. We are often auditing complex topics, with competences shared at EU, national and regional levels, and sometimes with auditees not used to our procedures. We expect our small audit teams to be immediately operational and rapidly gain expertise. Despite close supervising by audit principal managers and the Members, we are regularly facing some reasonable delays. While time pressure can help us focus, I have always prioritised the quality of the findings and recommendations, as our stakeholders need to be able to rely on them.

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

I had the pleasure to be the reporting member for 7 Chapters of the Annual Report on compliance and 2 Chapters on performance:

 Chapter on ‘Natural resources’ Heading: 2015, 2016, 2017, 2018, 2019, 2020

 Chapter on ‘Security and citizenship’ Heading: 2015

 Chapter on the performance of ‘Natural resources’ Heading (2019 – Common Agricultural Policy, 2020 – Common Fisheries Policy)

I was also in charge of 17 published special reports (+1 ongoing) and 1 opinion (+1 ongoing):

 Opinion on the Commission’s proposal on the Union Civil Protection Mechanism and Union support for health emergency preparedness and response (ongoing)

 Recovery and Resilience Facility measures in Energy Efficiency in buildings (ongoing)

 Special report 16/2025: EU funding to tackle forest fires – More preventive measures, but insufficient evidence of results and their long-term sustainability

 Special report 06/2025: EU actions tackling sea pollution by ships – Not yet out of troubled waters

 Special report 20/2024: Common Agricultural Policy Plans – Greener, but not matching the EU’s ambitions for the climate and the environment

 Special report 29/2023: The EU’s support for sustainable biofuels in transport – An unclear route ahead

 Special report 25/2023: EU aquaculture policy – Stagnating production and unclear results despite increased EU funding

 Special report 22/2023: Offshore renewable energy in the EU – Ambitious plans for growth but sustainability remains a challenge

 Special report 22/2022: EU support to coal regions – Limited focus on socio-economic and energy transition

 Special report 14/2022: The Commission’s response to fraud in the Common Agricultural Policy – Time to dig deeper

 Special report 11/2021: Exceptional support for EU milk producers in 2014-2016 – Potential to improve future efficiency

 Opinion 5/2020 on the Commission’s 2020/0006 (COD) proposals of 14 January 2020 and of 28 May 2020 for a Regulation of the European Parliament and of the Council establishing the Just Transition Fund

 Special report 21/2019: Addressing antimicrobial resistance: progress in the animal sector, but this health threat remains a challenge for the EU

 Special report 18/2019: EU greenhouse gas emissions: Well reported, but better insight needed into future reductions

 Special report no 04/2019: The control system for organic products has improved, but some challenges remain

 Special report 1/2017: More efforts needed to implement the Natura 2000 network to its full potential

 Special report 26/2016: Making crosscompliance more effective and achieving simplification remains challenging

 Special report 25/2016: The Land Parcel Identification System: a useful tool to determine the eligibility of agricultural land – but its management could be further improved

 Special report 25/2015: EU support for rural infrastructure: potential to achieve significantly greater value for money

 Special report 24/2014: Is EU support for preventing and restoring damage to forests caused by fire and natural disasters well managed?

The list of reports above illustrates the great variety of topics I covered working for the ECA’s first Chamber. Over the years, the EU has raised its ambitions on most of the policies under the scrutiny of our Chamber, mainly under the directions set by the Green Deal, the UN commitments (COP meetings, Sustainable Development Goals) and various crises (Energy, COVID). Overall, it has been for me 12 years of challenging audits and of constant learning to develop the necessary expertise in the specific areas of my audits. I had also the honour to be elected Dean of the Chamber for a two-year mandate.

Looking back, I am proud of the progress achieved by our Chamber. An important source of satisfaction is to see that reports have a lasting impact on public debate. Whilst reports usually get high publicity in the week of their publication, it is also essential that they remain as a trusted point of reference. More and more, our reports are referred to months or even years after their publication, showing that our analysis keeps its relevance. I noticed, for example, that my reports on offshore wind energy or biofuels are often quoted in academic/policy papers or conferences on future policy options.

One of the lessons I can draw from my experience at ECA is how challenging it is to bring added value on such a diversified and complex portfolio of tasks. We are constantly delving into new topics, developing expertise, challenging current policy results and proposing a better way forward. Therefore, it is crucial to stay up-to-date with developments in various policy domains and to relentlessly seek new ways to perform our job more efficiently. I can confidently state that modern auditing is not only about knowledge and expertise; it also requires a readiness to learn and broad communication skills. This is the attitude that I strive to nurture in myself.

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?

After close to 12 years in Chamber I, I have very recently been transferred to Chamber III, responsible for external actions, security and justice. My first assignment is an audit to check the EU funding supporting Ukraine. My intention is to get involved in crucial issues for EU’s security, including defence, the rule of law, migration, Sustainable Development Goals and climate adaptation in third countries.

The importance of these topics for the future of the EU is a key source of motivation. Through the expert critical lens of the auditor, I aim to help our Union progress, reinforce itself and ensure its stability and protection in a world full of uncertainties. I am also enjoying the teamwork and positive working environment at the ECA. Together with highly qualified, diverse and committed colleagues, I wish to contribute to a stronger Union.

My extensive experience at the ECA has provided me with the undeniable ability and skills to navigate and implement new projects and ideas, despite administrative challenges and complexities. This capability makes me an effective ECA Member, regardless of how difficult or challenging the task may be.

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?

I have achieved the planned audit objectives for all tasks assigned to me and have never faced a situation where I would have to abandon an essential issue or drop the task in full. The key to this positive track record is a strong personal involvement in the audit task and close cooperation with the audit team. At planning stage, it is essential to define the audit scope precisely, identifying the main issues of policy relevance, while focusing on key EU competencies. During the implementation phase, I regularly monitor progress, take part in an audit mission on the spot to get experience from the ground and help the team identify the main messages.

As in all complex projects, there were situations where the early audit results deviated from the plan. There could be some delays due to unexpected additional work needed, staffing problems or slow cooperation of the auditees. These situations are quite common, but they are usually well taken care of by the audit team and could result in some minor delays. It might also happen that we face a more fundamental problem, such as an audit team having difficulties gathering sufficient evidence or in answering the audit questions. Such situations usually require direct involvement of my private office staff and myself. In these cases, I have always prioritised quality over precipitation to produce a report that our stakeholders can rely on.

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 would be honoured to be once more entrusted by my Colleagues with the position of Dean. When I was Dean of Chamber I, I saw my role as a facilitator, respecting the collegial spirit of our institution. The involvement of all Chamber Members contributes to a better definition of the priorities and a solid choice of audit tasks. The smooth running of an audit Chamber requires close and regular cooperation across all levels and a positive working atmosphere.

I would also actively support and contribute to discussions and decision-making regarding the ECA’s audit approach in the context of the new Multiannual Financial Framework and the new financing model closely linked to it.

Regarding the selection of audit topics, I would aim to align with the main EU priorities. Ensuring EU security or achieving the Sustainable Development Goals would be key drivers for selecting tasks in Chamber 3. In order to ensure the timeliness and relevance of our reports, I would support tasks which coincide with new policy or legislative developments in the European Parliament and have, to the extent possible, a forward-looking perspective.

I would also advocate for more cross-chamber projects, as the complexity of many challenges the EU is currently facing requires a perspective that goes beyond a single sector or policy domain.

Another priority would be to continue the ECA’s efforts to apply clear language and graphs in its reports to help pass on our messages more easily. There is still a tendency to use jargon or lose our readers in technical details, despite the huge progress achieved in recent years.

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?

We welcome the audit task suggestions from the CONT Committee and the European Parliament’s specialised Committees, and analyse all of them carefully. To prepare our work programme, we apply a number of criteria, which include stakeholders’ interest, relevance, risks, materiality, auditability/feasibility, timeliness and previous audit coverage. We report back to Parliament on which tasks were retained or explain why they could not. We usually cover a large share of these proposals. In parallel, we carry out our own analysis of potential audit topics using the same criteria. It is important to note that, while Parliament’s proposals are highly appreciated, the ECA decides independently on its work programme. Following the above-mentioned criteria, the aim is to maximise the impact of the audits while making an efficient use of the resources.

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?

Data is a key source of audit evidence. Our standard practice is to ensure that we use the latest available information and that it is reliable. We usually use trusted sources, such as statistical data, financial information, figures from scientific papers. We also carry out our own checks and often report cases of unreliable or incomplete data in our special reports. The data is cross-checked with the auditee during the clearing procedure and with the Commission during the final adversarial meeting. Finally, under my supervision, my private office staff carries out regular checks on the data presented.

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

Good underlying audit work is a prerequisite for the quality of the recommendations. This requires careful planning, the collecting of reliable audit evidence and sound findings. After an internal reflection on potential recommendations, we must engage in an open dialogue with the auditee and carefully consider the added value, feasibility and cost-effectiveness of the proposed recommendations. In the end, the ECA decides independently on the recommendations.