decis european parliament april discharg commiss implement budget sixth seventh eighth ninth european develop fund financi year ec european parliament regard report follow discharg regard balanc sheet account sixth seventh eighth ninth european develop fund financi year regard financi manag report sixth seventh eighth ninth european develop fund year sec regard annual report court auditor activ sixth seventh eighth ninth european develop fund financi year institut repli regard court auditor statement assur european develop fund regard council recommend march regard articl intern agreement decemb repres govern member state meet council financ administr commun aid financi protocol fourth acp ec convent regard articl intern agreement septemb repres govern member state meet council financ administr commun aid financi protocol partnership agreement african caribbean pacif state european commun member state sign coton benin june alloc financi assist oversea countri territori part ec treati appli regard articl ec treati regard articl financi regul june applic develop financ cooper fourth acp ec convent regard articl financi regul march applic ninth european develop fund regard rule indent annex rule procedur regard report committe budgetari control opinion committe develop statement assur european develop fund court auditor conclud except account financi year reliabl reflect revenu expenditur financi year financi situat end year court auditor conclus legal regular underli transact base inter alia audit sampl transact court auditor basi document examin opinion revenu enter account amount alloc edf commit payment legal regular discharg commiss respect implement budget sixth seventh eighth ninth european develop fund financi year present comment accompani resolut instruct presid forward decis accompani resolut council commiss court justic court auditor european invest bank publish offici journal european union seri presid josep borrel fontel secretari gener julian priestlei oj oj oj oj oj oj