statement assur activ financ gener budget financi year end decemb statement assur activ financ gener budget financi year end decemb court examin consolid account european commun financi year end decemb account includ balanc sheet decemb revenu expenditur account financi year end date note annex drawn commiss respons accord provis financi regul summar volum iv document submit commiss discharg author court auditor april pursuant articl treati establish european commun court auditor requir provid european parliament council statement assur reliabl account legal regular underli transact court carri task confer abil accord internation gener accept audit standard extent appli commun context audit compris inter alia sampl base audit procedur design determin revenu collect expenditur paid legal regular manner revenu audit base amount recov amount paid commun expenditur audit base expenditur commit payment made da cover account underli transact level taxpay final beneficiari paragraph attach report da global natur intend produc specif assess arriv quantifi conclus oper geograph area commun activ paragraph attach report transact area audit court product da subject verif author basi regul forc clearanc eaggf guarante account paragraph attach report audit result previou work auditor identifi case irregular anomali court take consider final assess court unchang context statist method da paragraph attach report da conclus degre complianc principl sound financi manag court continu assess separ part work context annual special report paragraph attach report case deliber irregular detriment commun financ natur detect usual audit procedur implement accord gener accept audit standard court posit give assur absenc case type paragraph attach report macroeconom natur statist data gnp vat resourc account commun revenu base court concentr assess suitabl procedur appli compil data guarante reliabl paragraph attach report provid assur taxabl import declar gener revenu paragraph attach report reliabl account consolid revenu expenditur account accur reflect european union revenu expenditur substanti improv note comparison call reserv express paragraph paragraph attach report consolid summari budgetari implement balanc sheet commit overst includ commit longer correspond actual oblig system regular monitor close interv solv problem unsatisfactori author offic level paragraph attach report european union consolid balanc sheet accur reflect union financi situat substanti improv note comparison financi year reserv call balanc sheet commiss institut paragraph attach report court express reserv commiss tangibl fix asset mio ecu movabl properti brussel luxembourg deleg reserv lift sum concern calcul accur complet physic inventori procedur expect complet june entri forc account regulatori framework paragraph attach report court reiter reserv exhaust separ account custom duti agricultur levi paragraph attach report court express reserv movabl asset mio ecu enter respect balanc sheet european parliament econom social committe committe region paragraph attach report legal regular underli transact expenditur court audit substanti aspect legal regular commit reveal error paragraph attach report court opinion rare formal error affect commit signific effect expenditur formal error affect rule decis make commit origin commun institut level paragraph attach report area repres commun payment court unabl express sort opinion unsatisfactori situat due extent unreli system place manag transact court requir audit extent inadequaci inform made court paragraph attach report probabl cumul amount numer substanti error transact underli payment measur implic amount financ gener budget mio ecu amount involv natur substanti error vari greatli major affect elig oper commun financ affect realiti accuraci expenditur present financ accuraci calcul amount commun contribut exist qualiti support document payment base occur case member state level level local organ respons manag oper beneficiari level thirti cent total amount error concern eaggf guarante structur fund case eaggf guarante court global estim suppli basi recoveri countri specif field fund wrongli disburs give clue check carri clearanc account case structur fund estim error necessarili affect payment made commiss form advanc underli transact financ eu fund risk gener budget perman affect error frequenc error confirm gener principl intensifi effort commun depart member state concern check declar expenditur base elig expenditur paragraph attach report court consid frequenc formal error affect payment continu high frequenc reflect inabl level administr concern abid manag control procedur condit laid regul appli measur financ formal error concern fulfil oblig beneficiari organ involv implement measur exist qualiti inform measur financ procedur author budget author author offic rule invit tender error origin level member state chiefli level central local organ respons manag oper paragraph attach report court audit enabl obtain reason assur account financi year accur reflect union revenu expenditur financi situat subject fact summar paragraph audit carri limit paragraph allow court obtain reason assur legal regular transact underli revenu enter account financi year court examin enabl obtain reason assur oper underli commit financi year legal regular provid posit global assur legal regular transact underli payment financi year reason fact summar paragraph paragraph attach report octob friedmann presid special report annex hereto detail comment statement assur european court auditor rue alcid de gasperi luxembourg