Research Catalog
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.
- Supplementary Content
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Status | Format | Access | Call Number | Item Location |
---|---|---|---|---|
Text | Use in library | HF5616.E85 A83 2010q Oversize | Off-site |
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
- 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