Translation of "Compte d'attestation " (French → English) :

2. Draws attention to the fact that, although the Court of Auditors confirms that in the financial year ended 31 December 2006 the European Foundation for the Improvement of Living and Working Conditions complied in all essential respects with the provisions relating to reliability, there were a number of failings, not least as regards the budget annuality rule, the award of two contracts, the fact that amounts to be disbursed in full in 2007 were budgeted for in 2006, and the failure to observe the selection criteria applying to officials, thus raising t ...[+++]he suspicion that transparency and non-discrimination may not have been guaranteed while the procedure was taking place;

2. Draws attention to the fact that, although the Court of Auditors confirms that in the financial year ended 31 December 2006 the European Training Foundation complied in all material respects with the relevant provisions as regards reliability, the Foundation failed to observe the rules on presentation of the budget to the letter;

1. Notes that, while the Court of Auditors does confirm with regard to the European Centre for the Development of Vocational Training that the financial year ended on 31 December 2005 complied with the rules in all material respects, its statement of assurance is issued only subject to reservation since, when auditing six contracts that had been awarded, the Court found irregularities in five of them;

Other original documents can also be produced, for example, a credit card statement or bank statement, a utility bill such as a residential telephone or cable television bill or an electricity, gas or water bill, a local property tax assessment, a school, college or university report card or transcript, a residential lease, a residential mortgage statement or agreement, a Canada Child Tax Benefit statement, an income statement or income tax assessment notice, an insurance policy, a government cheque or government cheque stub with the elector’s name, a T4E statement of employment insurance benefits, a Canada Pension Plan statement of contributions or old age security statement, a statement of benefits from a provincial workplace health and s ...[+++]afety board, a statement of direct deposit for a provincial occupational injury or disability support program, a vehicle ownership or vehicle insurance card, or an attestation of residence issued by the responsible authorities such as shelters, soup kitchens, student or senior residences, long-term care facilities, aboriginal reserves or work camps.

an audit opinion which shall state clearly the opinion of the statutory auditors as to whether the consolidated accounts give a true and fair view in accordance with the relevant financial reporting framework and, where appropriate, whether the consolidated accounts comply with statutory requirements; that audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditors are unable to express an audit opinion, a disclaimer of opinion;

3. In respect of verification of certificates, when the matter is open to doubt, the Member States, in accordance with national law and practice, are encouraged to provide mutual administrative assistance to each other in the verification of the authenticity of certificates relating to circumstances which are relevant to areas covered by this Code of Conduct;