Traduction de «Description de l'exercice final du cours » (Français → Anglais) :

20. Notes that the draft future Financial Regulation provides that, after consulting the Court of Auditors, agencies can appoint an independent external auditor to check whether their budget implementation complies with the provisions of the Financial Regulation; notes that the Court of Auditors would then take the external auditor’s report into account in drawing up its opinion; notes that in 2011 the Court of Auditors launched a pilot project with Eurofound (the European Foundation for the Improvement of Living and Working Conditions); considers that it would be preferable in future to avert misunderstandings of the kind that has oc ...[+++]curred in connection with the current discharge report on the agencies, which arose from the discrepancy between what was predicted by the relevant Court of Auditors’ official at the start of the financial year and what was presented before Parliament as the final result;

11. Notes with concern the Court of Auditors' comment on the commitment of 48 % of the operational expenditure in the last month of 2010 and on the high level of carryovers as a consequence; supports the efforts of the Agency to avoid this situation in the future, namely by planning its activities two years in advance and setting objectives during the course of the year in respect of budget implementation; calls on the Agency to ensure that its budget planning allows for ad hoc requests by Parliament; notes that almost all amounts carried over to 2011 were used, leading to a final ...[+++] 2010 outturn of 98,55 %;

G. whereas in its annual report on the financial year 2007 the ECA stressed, in connection with its assessment of progress in establishing an integrated internal control framework, that 'the nature of EU spending means that the main risk of error resides at the level of the final beneficiary' (paragraph 1.47),

G. whereas in its annual report on the financial year 2007 the ECA stressed, in connection with its assessment of progress in establishing an integrated internal control framework, that 'the nature of EU spending means that the main risk of error resides at the level of the final beneficiary' (paragraph 1.47),

11. Notes with satisfaction that in the opinion of the Court of Auditors the Commission’s report on the financial management of the Seventh, Eighth, Ninth and Tenth EDFs for the financial year 2008 presents ‘an accurate description of the achievement of the Commission’s operational objectives for the financial year (.), the financial situation and the events that had a significant influence on the activities carried out in 2008’;

A report should be prepared annually containing the description and budget of activities, projects over the previous financial year and include a statement of how these have promoted the NPO’s General Objectives.