european parliament decis discharg implement gener budget european union financi year section iii commiss sec dec sec dec european parliament regard gener budget european union financi year regard final annual account european commun financi year volum consolid report implement budget consolid financi statement sec sec regard commiss report follow discharg regard annual report discharg author intern audit carri regard court auditor annual report special report accompani repli institut audit regard statement assur reliabl account legal regular underli transact provid court auditor pursuant articl ec treati regard council recommend march regard articl ec treati articl euratom 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 opinion committe concern articl ec treati commiss implement budget respons regard principl sound financi manag grant discharg commiss respect implement gener budget european union financi year record comment attach resolut instruct presid forward decis resolut integr part council commiss court justic court auditor european invest bank member state nation region audit institut publish text offici journal european union seri oj oj oj oj oj oj