By 15 September of each financial year, the accounting officer of the Commission shall send to the European Parliament and to the Council a report containing information on current risks noted, general trends observed, new accounting issues encountered and progress on accounting matters, including where identified by the Court of Auditors, as well as information on recoveries.
Faoin 15 Meán Fómhair de gach bliain airgeadais, seolfaidh oifigeach cuntasaíochta an Choimisiúin chuig Parlaimint na hEorpa agus chuig an gComhairle tuarascáil ina mbeidh faisnéis maidir leis na rioscaí reatha a tugadh chun suntais, na treochtaí ginearálta a tugadh faoi deara, na saincheisteanna nua cuntasaíochta ar thángthas orthu agus dul chun cinn ar chúrsaí cuntasaíochta, lena n-áirítear i gcás ina sainmhíneoidh an Chúirt Iniúchóirí iad, mar aon le faisnéis faoi ghnóthúcháin.