Translation of "compte recette " (French → English) :

99. Is of the opinion that the Court of Auditors' performance audit in the area of revenue is of particular value and encourages the Court of Auditors to concentrate more of its resources in this area; regrets that the annual report, around which much of the Court of Auditors' work is centred, nevertheless provides little information as to the real situation as far as efficient collection of revenue is concerned; calls on the Court of Auditors to place greater emphasis in its annual report on the revenue audit, in order to present a comprehensive picture of the effectiveness of the revenue collection system in the Member States, and of ...[+++] the consequences of its inadequate functioning;

95. Is of the opinion that the Court of Auditors' performance audit in the area of revenue is of particular value and encourages the Court of Auditors to concentrate more of its resources in this area; regrets that the annual report, around which much of the Court of Auditors' work is centred, nevertheless provides little information as to the real situation as far as efficient collection of revenue is concerned; calls on the Court of Auditors to place greater emphasis in its annual report on the revenue audit, in order to present a comprehensive picture of the effectiveness of the revenue collection system in the Member States, and of ...[+++] the consequences of its inadequate functioning;

No, the Court delivered positive Statements of Assurance in several fields: revenue, the reliability of the accounts, commitments, administrative expenditure (payments) and revenue and payment operations under the European Development Funds (EDF).

The Court of Auditors has confirmed the regularity of the accounts, in other words, that the books are in good order, and also of the revenue side of the Budget. It has also certified the reliability of the commitments and of the administrative outgoings.

(*) The Statement of Assurance (SoA) Declaration The Court is of the opinion that: (i) the accounts as drawn up at 31 December 1994 accurately reflect the revenue and expenditure, as well as the financial situation, of the Union; the informative value of these accounts should however be improved in several important respects which call for reservations by the Court; (ii) the Court's examination of the revenue entered in the accounts in respect of traditional own resources did not reveal any significant errors; however, it is obviously not possible to give an assurance that all chargeable imports have actually been declared and have yi ...[+++]elded the corresponding revenue; (iii) regarding the expenditure, there are too many errors in the transactions underlying the payments entered in the accounts for the Court to be able to give a positive global assurance as to their legality/regularity. The audit performed The accounts upon which the statement is given are those contained in volume IV of the consolidated revenue and expenditure accounts and balance sheets (1.5).

Furthermore, all local revenues shall be kept in a separate account (clause 13(1)), and the account shall be audited at least once a year (clause 14(1));