european parliament decis discharg implement gener budget european union financi year section court auditor dec european parliament regard gener budget european union financi year regard revenu expenditur account balanc sheet financi year regard annual report european court auditor financi year institut repli regard statement assur reliabl account legal regular underli transact provid court auditor pursuant articl ec treati regard articl ec treati regard council regul ec euratom june financi regul applic gener budget european commun articl thereof regard financi regul decemb applic gener budget european commun regard rule annex rule procedur regard report committe budgetari control grant court auditor discharg respect implement budget financi year record comment accompani resolut instruct presid forward decis accompani resolut council commiss court justic court auditor european econom social committe committe region ombudsman publish offici journal european union seri oj oj oj oj oj