Traduction de «établit un compte » (Français → Anglais) :

2. On receiving the Court of Auditors' observations on the provisional accounts of the Community body, the Director shall draw up the final accounts of the Community body in accordance with Article 43, under his own responsibility, and send them to the management board, which shall give an opinion on these accounts .

2. On receiving the Court of Auditors' observations on the provisional accounts of the Community body, the Director shall draw up the final accounts of the Community body in accordance with Article 43, under his own responsibility, and send them to the management board, which shall give an opinion on these accounts.

3. On receipt of the Court of Auditors' observations on CEPOL's provisional accounts, pursuant to Article 129 of the general Financial Regulation, the Governing Board shall draw up CEPOL's final accounts on the basis of the draft accounts prepared by the Director.

3. On receipt of the Court of Auditors' observations on CEPOL's provisional accounts, pursuant to Article 129 of the general Financial Regulation, the Governing Board shall draw up CEPOL's final accounts on the basis of the draft accounts prepared by the Director.

Hon. Paul Martin (Minister of Finance, Lib.): Mr. Speaker, the way in which the government provides for its accounts is obviously established by a tradition and also by generally accepted accounting principles established by the auditor general.

The publication of the report marks the end of a lengthy process involving the Court and the Commission: - on completing its scrutiny the Court produces an initial draft of its report, which it forwards to the Commission; - the Commission makes detailed replies in writing to the Court's observations and criticisms; - this is followed by an adversarial proceeding between the Court and the Commission, which serves to clarify a good number of points and to rectify any errors of fact or misinterpretations; - once this process is completed, the final report is adopted by the Court and published in the Official Journal.