European Parliament Resolution of 24 September 1964 on budgetary and administrative problems arising from the merging of the executives and possibly of the Communities. The idea of establishing a European Court of Auditors had already been considered by the European Parliament in 1964. It appears to be closely linked to the planned merging of the executives of the three Communities - including the harmonisation of their budgetary powers - and to the concept of creating the Communities' own resources (point 15 of the resolution).

Article 203(4) of the Treaty establishing the European Economic Community of 25 March 1957 stipulates that it is the Council which finally adopts the budget.

On 22 December 1969, the Council of Ministers of the Six decides to grant the European Parliament new budgetary powers.

Pursuant to Article 203(7) of the Treaty establishing the European Community, since 1975, it is no longer the President of the Council but the President of the European Parliament who declares that the budget has been finally adopted.

Resolution of 11 July 1975 embodying the Opinion of the European Parliament on the draft Treaty proposed by the Council amending certain financial provisions of the Treaties establishing the European Communities and the Treaty establishing a single Council and a single Commission of the European Communities (section on the establishment of a European Court of Auditors).