In order to ensure transparency and accountability on how European aid funds were spent, at the end of each year the European Commission's Humanitarian Aid and Civil Protection department (ECHO) establishes an annual report. The report is available to the public, presenting how the budget was spent and which activities were carried out.
ECHO is regularly subject to an annual detailed review of procedures and validation of its expenditure. Audits are carried out by the European Court of Auditors, as well as the Internal Audit Service of the Commission and its own Internal Audit Capability. ECHO also carries out partners' audits to assess whether grants have been spent in accordance with laid down rules, and to provide recommendations to improve the financial management by partners.
ECHO is committed to developing every year a strategic plan in order to co-ordinate and to programme its activities efficiently and in an appropriate manner adopting an impartial approach based on needs. To ensure maximum transparency, ECHO's annual strategies are available to the public.