The Court of Auditors shall transmit to the Union institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report.
Tarchuirfidh an Chúirt Iniúchóirí chuig an institiúid lena mbaineann de chuid an Aontais nó chuig an gcomhlacht lena mbaineann aon bharúil a mheasann sí ba cheart a bheith i dtuarascáil speisialta.