Translation of "blanket purchase order audit report " (English → French) :

6. The Commission shall in accordance with Articles 27, 27a and 27b adopt measures by means of delegated acts in order to take account of technical developments in financial markets, to ensure consistent harmonisation and to specify the requirements laid down in paragraph 1. The Commission shall in particular specify the technical conditions under which a published annual financial report, including the audit report, is to remain available to the public.

In order to harmonise standards for programming, following up the implementation of the Fund, auditing and certifying expenditure, it is necessary to clearly define the contents of the multiannual programme, the annual programme, the progress report, the final report, the applications for payments as well as the audit strategy, the annual audit report, the declaration of validity and the certification of expenditure.

2. Notwithstanding Article 51a(1) of Directive 78/660/EEC, if the Commission has not adopted a common standard for audit reports in accordance with Article 26(1) of this Directive, it may, in accordance with the procedure referred to in Article 48(2) of this Directive, adopt a common standard for audit reports for annual or consolidated accounts which have been prepared in accordance with approved international accounting standards, in order to enhance public confidence in the audit function.

In order to increase comparability between companies applying the same accounting standards, and to enhance public confidence in the audit function, the Commission may adopt a common audit report for the audit of annual accounts or consolidated accounts prepared on the basis of approved international accounting standards, unless an appropriate standard for such a report has been adopted at Community level.

In addition, and in order to speed up payments, payments are made simply on presentation and approval of mid-term or final reports (including audit reports where the amount of the payment so warrants). The substantiating documentation is retained by the beneficiary in case the Commission conducts an ex-post audit.

28. Instructs its Secretary-General to submit a comprehensive study on the use of Parliament's premises and facilities; is of the opinion that the existing building strategy should be developed further to incorporate a detailed design brief, and should be developed in consultation with the main user groups of Parliament's buildings; insists that Parliament must make the best use of its resources, optimise its purchasing policy with a view to increasing value for money and ensure that the most cost-effective external contracts are awarded through regular calls for tender; calls for monitoring procedures to be introduced to ensure that new equipment, once ordered, is actually purchased ...[+++] and installed; calls for building adaptations required by disabled employees and disabled visitors to be made to the European Parliament, as identified by the disabled access audit already agreed;