As the EU's independent external auditor, the European Court of Auditors (ECA) looks after the interests of EU taxpayers. Based in Luxembourg, it does not have legal powers, but works to improve the European Commission's management of the EU budget and reports on EU finances.

Staff are mainly officials recruited via the reserve lists from general competitions published on this website. In certain circumstances, however, the European Court of Auditors may also engage temporary or contract staff. This applies to all institutions.