How does the European Court of Auditors fulfill its responsibilities?

The European Court of Auditors primarily fulfills its responsibilities by ensuring that EU funds are spent as intended. Its main function is to provide an independent assessment of the EU's financial management and ensure accountability in the use of public funds. The Court conducts audits to evaluate whether the budget has been implemented correctly and whether the resources have been used efficiently and effectively.

This process involves checking the legality and regularity of the financial transactions carried out within the EU, helping to promote transparency and confidence among EU citizens regarding the financial activities of the Union. By focusing on how funds are allocated and utilized, the Court plays a vital role in safeguarding the financial interests of the EU, thereby contributing to overall good governance.

The other options describe responsibilities that do not align with the Court's specific functions. Drafting new laws is typically the responsibility of legislative bodies like the European Parliament. Enforcing EU laws is within the purview of the European Commission and national courts. Supervision of national budgets falls under the competencies of national governments and institutions rather than the European Court of Auditors.