Autor
Palabras clave
Presupuesto de la UE
supervisión y control presupuestario
Tribunal de Cuentas Europeo.
Resumen
La Comisión Europea es responsable de la ejecución del presupuesto de la UE, y simultáneamente garante del control interno de su cumplimiento. La dualidad de funciones se dificulta porque la gestión presupuestaria directa de la Comisión apenas comprende una quinta parte de los recursos utilizados. El resto es ejecutado juntamente con los Estados miembros, con terceros Estados, organizaciones internacionales o instituciones privadas. Al Tribunal de Cuentas Europeo le corresponde la responsabilidad sobre el control externo presupuestario. El diseño de la supervisión y el control del presupuesto de la UE está sometido a disfunciones que se derivan del diferente modelo de gestión de los recursos y de la gradual fragmentación del presupuesto de la UE. Respecto al primer aspecto, se detectan dificultades en materializar instrumentos que garanticen una cooperación eficaz entre las instituciones de la UE, los Estados miembros y sus instancias fiscalizadoras. Ello obedece a varias razones, alguna de ellas emanadas de la propia idiosincrasia y naturaleza de la UE, y otras más contingentes que proceden de la falta de confianza entre las entidades participantes. La segmentación de los recursos presupuestarios es fruto de los tiempos actuales y obedece a diversos factores difícilmente conciliables. De un lado, la necesidad de flexibilizar el presupuesto de la UE, y de otro, la intergubernamentalización en determinados ámbitos. Esto está justificado, en parte, por la imposibilidad de consensuar una solución con los instrumentos de derecho
derivado previstos en ordenamiento jurídico de la UE.
derivado previstos en ordenamiento jurídico de la UE.
Keywords
Budget of the European Union; supervision and control of the budget; European Court of Auditors.
Abstract
The European Commission is responsible for the execution of the EU budget and at the same time secures internal compliance with it. The duality of functions is difficult because the direct budgetary management of the Commission barely comprises a fifth of the total of resources. The rest of the budget is implemented together with the Member States, with third States, international organizations or private entities. Besides, the European Court of Auditors is responsible for external budgetary control. The design of the supervision and control of the EU budget is subject to
dysfunctions that derive from the different resources management model and the gradual fragmentation of the EU budget. Regarding the first aspect, there are problems in materializing instruments that guarantee an effective cooperation between the EU institutions, the Member States and their audit bodies. This is due to several reasons; some of them stemming from the idiosyncrasy and nature of the EU itself, and others are contingent on the lack of trust among the participating bodies. The segmentation of budgetary resources is the result of current times and is due to various factors that are difficult to reconcile. On the one hand, the need to make the EU budget more flexible and, on the other hand, the intergovernmentalization in certain areas justified partly because of the impossibility of agreeing on a solution with the secondary law instruments provided for in the EU legal order.
dysfunctions that derive from the different resources management model and the gradual fragmentation of the EU budget. Regarding the first aspect, there are problems in materializing instruments that guarantee an effective cooperation between the EU institutions, the Member States and their audit bodies. This is due to several reasons; some of them stemming from the idiosyncrasy and nature of the EU itself, and others are contingent on the lack of trust among the participating bodies. The segmentation of budgetary resources is the result of current times and is due to various factors that are difficult to reconcile. On the one hand, the need to make the EU budget more flexible and, on the other hand, the intergovernmentalization in certain areas justified partly because of the impossibility of agreeing on a solution with the secondary law instruments provided for in the EU legal order.