Mechanizmy kontroli finansowej w Unii Europejskiej: Systemowe podejście do zarządzania budżetem
Mechanisms of Financial Control in the European Union: Systemic Approaches to Budget Management

Summary/Abstract: This article delves into the systemic approach to financial oversight within the European Union, emphasising the intricate mechanisms established to ensure the integrity and efficiency of its budgetary management. Through a comprehensive analysis, we explore the roles and interactions between key EU institutions, including the European Commis- sion, the European Parliament, and the European Court of Auditors, in the budget execu- tion and oversight processes. Highlighting the challenges and advancements in financial control, the study assesses the impact of these mechanisms on safeguarding the EU’s financial interests against irregularities and fraud. By examining the collaboration with member states and the role of the European Anti-Fraud Office (OLAF) in investigating financial misconduct, the article provides insights into the effectiveness of the EU’s fi- nancial governance framework. The findings underscore the importance of continuous reform and the adoption of best practices to enhance transparency, accountability, and the prevention of financial abuses within the Union’s financial architecture.

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