Elle établit clairement qu’il existe une différence entre la vérification rétrospective, fonction que le commissaire à l’environnement a accomplie jusqu’ici, et l’analyse prospective et proactive des plans, dont un bureau de vérification ne peut pas se charger.
It clearly recognizes that there is a difference between audit—which is the retrospective, which is what the Commissioner of the Environment has been doing so far—and that forward-looking analysis of plans in a proactive kind of role, which an audit office cannot fulfill.
