special report expenditur european parliament polit group european parliament repli submit pursuant articl ec content gt tabl gt introduct regulatori budgetari framework member european parliament pursuant articl institut rule procedur organis polit group refer quot group quot remain attach parliament grant attach group member annual alloc appropri cover secretari expens administr oper expenditur refer quot oper expenditur quot polit activ inform activ appropri oper expenditur polit activ distinct budget head head parliament budget head brought singl head appropri inform activ head tabl show figur appropri payment appropri total approxim ecu million transfer appropri govern rule adopt parliament bureau pursuant articl parliament rule procedur rule amend time inform activ account rule court justic prohibit financ parliament kind elect campaign amend decemb appropri administr expenditur polit activ brought singl budget head view improv manag appropri distribut appropri attach group member decid year propos confer presid bureau distribut formula oper expenditur polit activ take account number member languag group appropri inform activ divid proportion member tabl show distribut appropri group financi year tabl expenditur european parliament polit group payment made gt tabl gt tabl expenditur european parliament polit group distribut appropri gt tabl gt appropri paid group begin financi year bank account open specif purpos presid group respons fund group organis nation deleg depend polit situat member state concern deleg part manag appropri deleg june financi year concern group send presid parliament report fund case inform activ includ certif issu approv extern audit bodi case attach member fund made principl payment reimburs expenditur parliament administr basi support document submit member appropri refer provid addit resourc group fact parliament financ directli appropri titl budget staff premis equip resourc dai dai oper group court previou audit european court auditor present annual report financi year find audit group expenditur inform period audit highlight weak intern manag procedur lack uniform system account shortcom work extern auditor respons check group account case confus inform expenditur everydai expenditur inelig expenditur respect elect campaign field scope audit audit concern reliabl account legal regular aspect financi manag expenditur group attach member cover arrang applic end rule applic paragraph account court observ recommend audit compris examin regulatori budgetari framework assess intern control system extern audit arrang test respect transact financi year cover group exist audit cover parliament administr depart case attach member expenditur account total appropri reveal connect situat similar group observ regulatori budgetari framework clariti rule rule fund oper expenditur polit activ lai procedur formula distribut appropri gener provis implement expenditur present account group lai instruct explicit limit natur expenditur financ appropri notion polit activ form defin word budget polit activ financ appropri quot supplementari quot natur criterion provid enabl clear distinct made activ activ part member usual duti elect repres aim appropri oper expenditur alloc attach member unclear definit natur expenditur refund attach member enabl distinct made categori expenditur cover allow paid member area concern secretari allow intend cover expenditur incur recruit emploi servic parliamentari assist gener expens allow intend cover expens result parliamentari activ inform activ rule organis cooper parti provid principl joint sign equal term observ principl formal defin practic aim ensur partner involv conspicu place size logo group partner equal treatment rule stipul procedur financ joint measur kind view guarante transpar cost expenditur divid group partner inform activ includ form elect campaign european nation region local level rule adopt provid guidanc criteria appli order establish measur amount elect campaign februari rule amend presid group adopt joint guidelin interpret ban exist separ rule budget head exist set rule oper expenditur polit activ inform activ budget head justifi basi previou situat situat call question differ distribut formula appropri concern favour group consequ number languag member paragraph creat complic proport object requir separ account activ genuin differ ultim exist fact distinct polit activ inform activ highli theoret due group role confirm comment budget inform activ polit natur practic group defin guidelin make distinct court observ charg expenditur group budget head occas determin avail fund genuin differ natur activ exist set rule engend risk stringent rule govern inform activ requir clear link establish activ financ hand commun polici appropri made polit group simpli circumv check complianc rule difficult check rule govern inform activ ban organis measur provid inform run european elect measur form pamphlet brochur poster mean public check straightforward respect date manufactur invoic period rule make provis recent technolog develop creation group internet websit perman natur link similar polit group access develop site suspend period cover ban similarli check respect ban financ elect campaign nation region local level complic unfamiliar member state elect timet gener question ask distinct inform elect propaganda elect campaign european form inform publish advanc volum rule distribut carri appropri formula distribut appropri oper expenditur inform activ account languag group impli belong group entitl volum appropri member substanti greater amount alloc attach member explain composit modu operandi group nation deleg made member singl member enjoi autonomi pursuit activ share appropri notion group defin articl parliament rule procedur call question appropri paid group full begin financi year appropri inform activ carri financi year procedur automat group emploi systemat appropri oper expenditur polit activ carri automat financi year group interpret provis unlimit entitl carri appropri practic case appropri carri singl financi year analog financi regul court consid provis entitl carri financi year court observ period appropri end financi year amount equival month expenditur matter principl fact larg amount perman mean risk poor manag appropri amount justifi volum commit group legal statu area activ group parliament bodi accord parliament rule procedur plai import role power intern modu operandi institut import role contrast absenc detail provis defin precis natur polit activ inform activ group legal statu natur scope work independ parliament intern modu operandi group legal person acquir right enter commit relat parti parliament decis group fund sign employ rental purchas contract consid parliament author engag respons case decis polit natur group regard authoris repres parliament respons fall member make group case polit inform activ difficult make distinct financi polit aspect rais question respons activ parliament rule procedur rule govern appropri cover report defin delimit activ group carri independ institut intern modu operandi case group grant consider autonomi nation deleg frequent conduct polit inform activ jointli affili polit bodi shortcom rule mean organis give rise lack clariti respect role activ group nation deleg polit group link observ intern control system sight facil financ appropri alloc group resembl facil pai subsidi extern bodi actual fact deleg implement appropri intern parliament bodi compli regulatori framework applic budgetari expenditur group enjoi consider autonomi financi manag appli financi regul implement arrang parliament rule procedur implement budget group formalis intern rule instruct similar contain regul applic commun budget deleg power signatur commit authoris valid disburs expenditur natur support document type contract repay scale case written intern rule great extent inadequ complet exist decentralis implement appropri nation deleg member staff singl member inadequ monitor group author case nation deleg enjoi independ fund group unabl supervis financi activ meaning degre interest shown group author respons gener secretariat inspect financi manag vari insuffici case approxim half group temporari statu staff emploi group gener secretariat ensur case staff respons financi manag carri independ effect check expenditur compli regul respect note uniform intern rule govern manag appropri inform activ refus payment case fund unavail observ extern audit arrang end rule govern inform activ provid extern audit carri approv bodi term couch ambigu refer quot certif regular account quot standardis specimen certif declar regular transact respect aspect rule cap oper expenditur ban purchas immov properti offic furnitur provis appli oper expenditur polit activ satisfactori mention certif account properli instruct auditor provid certif reliabl account regular oper financ expressli requir end group submit account oper expenditur polit activ extern audit group send account certifi extern auditor presid parliament fact regul silent elig criteria expenditur explain audit restrict reliabl account accept account term document support expenditur extern auditor current remit audit appropri question possess suffici inform gener run parliament resourc parliament place dispos group member aliv work risk audit carri respect group gener secretariat administr structur nation deleg member state explain earlier plai import role fund practic possibl check oper financ place reduc differ observ natur scope audit procedur emploi auditor view find court audit set effect us extern audit gener yield signific observ debat circumst extern auditor certif accompani annual report group send presid parliament forward committe budgetari control court observ annual report financi year failur follow procedur requir committe budgetari control draw parliament bureau comprehens report extent appropri complianc regul field expenditur inform activ observ keep account financi statement account practic major group call extens comment court case signific shortcom anomali uncov case expenditur decid carri enter account person act connect transact support document entri account made suffici clear mean adequ refer advanc payment cash withdraw immedi enter final expenditur cash withdraw record suspens account possibl identifi transact concern group annual account financi year submit consider delai numer transact abey time left suspens account indic case lack rigour keep account lack clariti arrang keep account present financi statement led differ interpret practic group group introduc cash basi account accrual basi account addit group drew statement asset liabil show immov properti account receiv debt drew financi balanc sheet show cash deposit liquid asset end financi year frequent shortcom observ support document concern account document strict sens contract invoic document activ expenditur link purpos meet list person invit brochur absenc rule keep document statement account rais gener problem control case dissolut chang composit group absenc explicit provis limit number group inventori equival record movabl properti acquir appropri case group assur protect properti case group dissolv composit attach member elect line court propos annual report financi year group adopt uniform system account oper inform activ step case oper relat administr expenditur polit activ result case type expenditur uniform present relev financi statement shortcom rectifi review rule bureau european parliament close absenc suffici clear rule charg expenditur account budget detriment inform financi statement fact note distinct polit activ inform activ larg theoret expenditur enter basi type expenditur basi purpos practic court note frequent expenditur relat similar action enter head account expenditur action spread head rule applic improv respect limit inform annual report appropri due fact practic present financi statement contrari expect includ explan main activ expenditur incur financi year case court note problem reliabl financi statement group presid parliament group submit financi statement numer suspens account paragraph present expenditur settl main consist claim fund creat financ adjust salari paragraph appropri commit extern auditor ad reserv certif lack support document volum amount settl suspens account addit exclud audit certif quot justif quot system remuner financ abovement fund group submit financi statement detail certifi extern auditor inform respect group financi oper relat organis addit consider fund held reserv group foundat genuin subsidiari group includ financi statement due problem design account system group financi statement show total expenditur nation deleg case fourth group gener problem enter expenditur account budget neg impact reliabl inform expenditur observ legal regular oper absenc explicit provis rule administr expenditur expenditur polit activ impli court view fund remain complet discret group expenditur remain reason limit modu operandi activ intern parliament bodi word budgetari authoris comment confirm analysi court consid oblig demonstr link role modu operandi parliament ban financi particip elect campaign activ transfer fund parti appli de facto appropri analysi confirm introduc rule forc support document signific anomali respect account document found group gener form frequent absenc contract employ servic rental contract order form deliveri slip invoic pai slip fee claim mission order ticket authoris payment recipi servic proof payment case reimburs anomali signific group inconsider amount expenditur made group account mean banker card enter account support document simpli basi statement issu bank appropri paid nation deleg justif natur cost action carri plan concern difficult view natur nation deleg question indistinguish relat polit organis link group activ role modu operandi parliament polit group member case major group frequent difficult establish expenditur clear connect role modu operandi parliament group member account absenc adequ inform purpos action difficulti aris case entertain expens spent behalf group complet absenc inform respect person invit subject meet aris case expenditur connect activ nation deleg inform gener absenc clear intern rule deleg power authoris expenditur defici respect support document high degre decentralis appropri contribut make difficult ascertain clear link item expenditur group activ fund resourc dispos polit group group part appropri financ european polit parti relat group total approxim ecu million paid form due subsidi repay build loan contribut administr cost amount reflect entireti financi support enjoi european polit parti offic staff financ directli parliament budget dispos group court awar entri forc treati amsterdam articl treati establish european commun recognis import polit parti european level thought legal statut european polit parti court consid aid financ european polit parti similar group appropri intend activ group group set foundat paragraph control transfer part appropri year approxim ecu million end foundat asset total ecu million consist bank deposit stock exchang invest yield approxim ecu serv financ activ fund reserv mention group balanc sheet court found case staff paid group work organis nation polit parti associ liais polit parti member state newspap magazin group made financi contribut nation polit parti form action allegedli organis jointli fact action question show sign quot joint quot natur contribut group paid absenc inform cost oper distribut expenditur incur risk oper constitut financi support polit parti question exclud activ organis cooper parti group case discov principl joint sign equal term compli respect action meet round tabl discuss public poster conduct cooper european polit parti nation polit group absenc logo group parliament action equival action conduct polit group question financi particip elect campaign activ court found case direct financi particip elect campaign european paliament elect elect member state addit action polit group receiv fund benefit group resourc reveal principl part prepar elect campaign activ cover allow consider part appropri group financ expenditur cover secretari gener expens allow receiv member parliament parliamentari assist travel overnight expens oper expenditur mep constitu offic member state similar case isol reveal group expenditur privat natur case expenditur found manifestli privat natur equip instal privat vehicl resid documentari research work carri view public book subscript magazin travel expens risk form privat appropri account frequent inadequaci control entertain expens gener absenc inventori offic furnish equip financ group fund instal part nation deleg mep constitu offic staff manag parliament place approxim temporari staff dispos group salari cost financ directli appropri titl budget appropri subject report group extra staff individu requir difficult supplementari staff estim total sixti person number person recruit occasion basi difficult put figur major group manag staff paid directli group show lack transpar reveal anomali similar court uncov connect expenditur result recruit employ parliamentari assist aris firstli multipl contractu arrang paid employ suppli servic arrang necessarili reflect differ actual natur relationship staff gener posit employe group contract valid claus regard labour law tax social arrang doubt case contract exist remuner fee paid absenc pai slip fee claim group oblig submit contract parliament carri control contract deem conclud basi mandat parliament held respons staff emploi group post member state nation deleg court discov respect group staff bodi paid group framework employ contract contract suppli servic receiv time parliamentari assist pai paid mep secretari allow contraven rule stipul court underlin special report mep expens allow role incompat evid staff bodi perform servic benefit group fact part group resourc manner supplement mep allow risk staff paid group post nation deleg fact act assist mep group grant supplementari remuner staff temporari staff parliament pai form special end year bonus written rule drawn respect criteria scale payment consider dispar note amount paid person concern absenc pai slip group set fund financ part quot voluntari quot payment part salari temporari member staff paid parliament object fund reduc differenti salari categori temporari staff extra staff structur irregular group power adjust remuner temporari member staff contract pai parliament effect encourag tax evas observ financi manag prerequisit sound financi manag firstli legal regular transact assur anomali expos court impact financi manag fund purpos authoris rule gener speak group fail introduc rule mechan ensur principl sound financi manag appli distribut appropri form repay grant nation deleg absenc prior authoris mechan oper absenc rate scale pai applic procedur open award contract competit ensur expenditur accord principl sound financi manag weak lead poor fund transact examin court give rise reserv respect complianc criterion economi reimburs scale mission expens gener group applic staff european institut court opinion scale perfectli adequ normal circumst group requir condit meet refer quot studi dai quot organis group place parliament conduct offici work review view massiv presenc group staff case fact activ directli connect group work strict sens word court observ case expenditur reason conclus recommend lack clariti rule procedur applic group respect elig expenditur frequent absenc satisfactori system intern control weak present extern audit system contribut consider problem discov court respect legal regular transact guarante fund accord principl sound financi manag expenditur group affect anomali report fact court audit reveal situat full contrast problem frequent group attach member consider clarifi criteria govern elig expenditur mean common rule appli appropri question amend made end result appreci improv respect thought place appropri singl budget head end highli theoret distinct polit inform activ facilit account audit view role ascrib polit parti european level articl treati establish european commun view inclus budget head specif contribut european polit parti consider draw transpar rule appli financ parti opportun clarifi role activ group reaffirm primarili intern parliamentari structur organis financi manag devis leav group legitim oper autonomi ensur effici sytem intern control put place system rule govern implement commun budget appli full court view lead centralis disburs account expenditur parliament administr depart special rule drawn regul make appropri alloc attach member clear rule laid respect properti inventori good acquir appropri question order ensur protect optimum manag asset includ financi asset composit group occur dissolv likewis arrang made conserv account record dissolv group order greater insight primarili parliament made appropri group annual report includ suffici detail inform present object type cost main activ financ group certifi account public publish futur make effect extern audit group entrust set period parliament singl bodi select invit tender extern auditor remit defin explicitli includ audit regular transact member state extern auditor draw report group year submit directli presid parliament multipl employ contract servic contract frequent odd commun nation regul repres major risk regard parliament legal respons essenti consider delai clarifi contractu relationship group employe servic provid order ensur complianc basic legal form standardis contract undertaken supervis parliament secretariat addit automat receiv copi contract conclud report adopt court auditor luxembourg court meet court auditor jan karlsson presid oj pp rule parliament rule procedur quot member form group polit affin quot rule govern fund dispos polit group secretari expens administr oper expenditur polit activ adopt parliament bureau juli ep bur ann ii rule amend bureau decemb ep bur time appropri brought singl head rule amend appropri inform activ adopt bureau januari ep bur ann ii octob ep bur bureau gave agreement addit rule annex joint text refer quot gentlemen agreement quot adopt presid polit group purpos standardis intern rule harmonis system account annual report rule amend bureau decemb ep bur court justic judgment april case green group parliament presid confer made presid parliament presid group repres attach member part meet vote right bureau made presid fourteen vice presid parliament quaestor member bureau consult capac formula distribut appropri make provis hand lump sum group group total appropri head head group member unit group member unit group member unit group member unit group member unit group member unit hand amount distribut proport basi group total appropri head group total appropri head take number member languag group account proport sum member increas languag maximum languag share appropri devot parliament oper polit group estim roughli approxim eur million total annual expenditur parliament connect activ polit group order eur million compar total budget parliament eur million approxim oj volum ii paragraph special report oj amend rule decemb ep bur refer principl joint sign equal term ban elect campaign activ appli amend rule decemb ep bur appropri head administr secretari expens link polit activ appropri enter parliament budget success stage oper expenditur polit activ inform activ distinct made inform activ aim public opinion leader polit activ aim polit concert framework parliamentari work end period month subsequ shorten month group distribut variabl part appropri receiv parliament grant nation deleg oj pp rule parliament rule procedur quot member form group polit affin quot articl oj pp rule parliament rule procedur quot member form group polit affin quot analysi confirm court instanc judgment case novemb oj pp rule parliament rule procedur quot member form group polit affin quot rule govern fund dispos polit group secretari expens administr oper expenditur polit activ adopt parliament bureau juli ep bur ann ii rule amend bureau decemb ep bur time appropri brought singl head rule amend appropri inform activ adopt bureau januari ep bur ann ii octob ep bur bureau gave agreement addit rule annex joint text refer quot gentlemen agreement quot adopt presid polit group purpos standardis intern rule harmonis system account annual report rule amend bureau decemb ep bur temporari auxiliari staff staff contract rule govern fund dispos polit group secretari expens administr oper expenditur polit activ adopt parliament bureau juli ep bur ann ii rule amend bureau decemb ep bur time appropri brought singl head rule amend appropri inform activ adopt bureau januari ep bur ann ii octob ep bur bureau gave agreement addit rule annex joint text refer quot gentlemen agreement quot adopt presid polit group purpos standardis intern rule harmonis system account annual report rule amend bureau decemb ep bur type certif adopt agreement presid group refer quot gentlemen agreement quot ep bur provis adopt bureau parliament decemb ep bur ep bur rule stipul group draw rule control check account oj volum ii paragraph articl rule adopt bureau parliament januari ep bur ann ii oj volum ii paragraph ban particip kind elect campaign estim base number person benefit contract length special report oj paragraph court instanc judgment novemb case special report oj paragraph repli european parliament parliament note court object undertak review utilis european parliament appropri earmark activ polit group attach member parliament note conclus recommend court want draw attent lack clariti gener rule intern rule group elig expenditur frequent absenc satisfactori intern control system weak current mechan extern audit paragraph parliament gave group opportun repli individu remark concern specif parliament agre court polit group enjoi oper autonomi accompani establish regulatori budgetari framework clear transpar effect control parliament centralis payment account expenditur secretariat effect paragraph agreement polit group parliament decid refer matter bodi order ensur measur detail enter forc januari amend rule parliament rule procedur paragraph committe constitut affair consult view amend rule parliament rule procedur rule defin field activ polit group bodi parliament quot lai mechan dissolut group quot statu attach member amalgam item parliament budget paragraph committe budget consult view amalgam item parliament budget amend nomenclatur amend intern rule govern budget paragraph parliament bureau consult revis intern rule govern parliament budget view defin rule applic implement budget item creat amalgam item adopt rule govern appropri enter budget item item annex thereto account plan harmonis certif balanc sheet statement expenditur rule clarifi issu rais court type expenditur paragraph rule stipul expenditur polit group connect activ polici union circumst permiss appropri made polit group attach member financ activ specif cover budget item joint organis provis fund paragraph addit principl establish regard fund activ organis jointli rule procedur financi particip account budget activ event jointli organis distinct drawn principl joint organis principl subsidi cover specif provis financi regul elect campaign paragraph parliament note satisfact polit group chairmen adopt common guidelin interpret notion quot elect campaign quot guidelin includ rule supplement regard technolog parliament institut suspend flow institut polit inform fit timet elect member state member state respons carri financi year paragraph rule beef articl current rule govern item carri appropri financi year budget financi statement group precis situat carri over appropri extern audit paragraph parliament endors court observ extern audit draw list extern audit bodi group select list bodi undertak audit bodi select receiv explicit instruct parliament issu certif reliabl account regular oper financ certif drawn march year closur account financi year question group retain possibl reliabl document regular oper financ monitor intern purpos cash financi year account retent document inventori paragraph rule lai account system group system retent document cover eventu dissolut group oblig maintain inventori asset regist parliament gener inventori contract employ provis servic paragraph parliament lai gener rule group oblig suppli copi inform contract conclud group parti parliament decid amend rule govern payment member secretari assist allow rule applic januari provid public list assist line decis rule lai case contract employ provis servic conclud group oblig suppli document contract employ copi payslip proof payment social secur contribut proof social secur occup accid insur cover proof contract provis servic copi fee invoic adopt financi regul common group applic rule govern appropri paragraph parliament bureau adopt financi regul common polit group applic rule govern appropri take account intern organis group provid inter alia element rule annual budget includ criteria carri appropri rule principl sound financi manag structur budget intern mechan procedur approv budget descript control mechan criteria implement budget procedur commit expenditur deleg power commit expenditur procedur clear expenditur payment procedur imprest account award contract uniform account criteria uniform inventori criteria procedur recoveri debt rule govern submiss support document rule govern open manag current bank post offic account financi regul lai procedur manag appropri devolv nation deleg scope decentralis manag entrust nation deleg strictli limit power clear expenditur power payment lie exclus group oblig refus payment commit compli rule forc european polit parti polit group paragraph parliament polit author incorpor treati amsterdam articl european polit parti long time parliament articl essenti develop democraci european level implement adopt resolut institut statu european polit parti decemb made token entri item parliament budget part parliamentari group concern european polit parti call european commiss propos legisl implement articl treati parliament consid utmost ensur success applic articl pend adopt statut european polit parti procedur fund european level parliament establish transpar measur set rule contribut european polit parti paid parliamentari group set respect budget amount contribut cap direct indirect fund parti polit group organis affili nation level prohibit european polit parti receiv contribut publish account sourc fund parliament establish limit condit technic facil confer room interpret made european polit parti rule applic european polit group expenditur attach member paragraph absenc clear text rule natur expenditur charg budget head attach member parliament respect type expenditur ensur expenditur authoris monitor enter account paid accord provis financi regul appli case applic reimburs respect kind expenditur relat employ staff paragraph observ relat expens activ financ mean item appropri difficult view exist text distinguish expenditur relat equip administr cost charg item expenditur financ gener expenditur allow parliament staff check request refund accompani support document provid account plan appropri staff concern ask ensur futur reimburs possess duli paid invoic document prove expenditur order paragraph problem recent rais parliament staff record movabl properti item financ mean head specif measur request made introduct system remedi shortcom paragraph item basi invoic submit absenc specif text natur expenditur occas difficult establish item expenditur direct link role function european parliament financ thereof budget head justifi observ made connect manag item futur member present addit paid invoic document indic natur expenditur case inform activ substanc scope activ valid item parliament staff hitherto check expenditur elig reimburs rule accord financi regul futur respons make possess document establish natur expenditur confirm order translat note copi court auditor report refer document text translat discrep result lack background materi