The Annual Report is largely based on the financial audit work performed by the Court and its work on legality and regularity, whereas the findings of the Court's performance audit work are generally published in the form of Special Reports.
Aastaaruanne põhineb suures osas kontrollikoja finantsaudititel ning seaduslikkuse ja korrektsuse kontrollil; kontrollikoja tulemusauditite leiud avaldatakse üldjuhul eriaruannete kujul.