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Audit of the clearance of accounts procedure : (pursuant to Article 287(4), second subparagraph, TFEU)

Title
Audit of the clearance of accounts procedure : (pursuant to Article 287(4), second subparagraph, TFEU) / European Court of Auditors.
Publication
Luxembourg : Publications Office of the European Union, c2010.
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Details

Additional Authors
European Court of Auditors.
Description
73 p. : col. ill.; 30 cm.
Summary
"The European Court of Auditors has assessed the clearance of accounts procedure to determine whether it met the objectives set and allowed the European Commission and other stakeholders to gain the necessary information as to the accuracy of the accounts and the legality and regularity of the agricultural payments.... Overall, the Court observed that the conformity clearance procedure is too long. At the end of 2008, the clearance of accounts was not complete for any year later than 2001. Furthermore, at the end of the procedure, the Commission does not formally recognise, at a given point in time, the expenditure chargeable to a particular budgetary year, as stipulated in the Financial Regulation. In the absence of such a legality and regularity decision, the expenditure for the year in question cannot be considered as being fully cleared at the time of the discharge. In order to better comply with the overall objective of the procedure and more fully meet the needs and expectations of the various stakeholders, the Court recommends a comprehensive review and subsequent reform of the clearance of accounts procedure."--Provided by publisher.
Series Statement
Special report, 1831-0834 ; no 7/2010
Uniform Title
Special report (European Court of Auditors) ; no. 2010/7.
Subject
  • European Commission > Accounting
  • European Union > Accounting
  • Agricultural price supports > European Union countries
Note
  • "QJ-AB-10-004-EN-C"--P. [4] of cover.
Bibliography (note)
  • Includes bibliographical references.
ISBN
  • 9789292077518
  • 9292077511
OCLC
  • ocn682021537
  • SCSB-1592412
Owning Institutions
Princeton University Library