statement assur activ sixth seventh european develop fund financi year end decemb statement assur relat activ sixth seventh european develop fund financi year end decemb treati establish european commun entrust court auditor task audit transact carri european develop fund court auditor requir provid european parliament council statement assur reliabl account legal regular underli transact special report support statement assur set result work perform mandat respect oper sixth seventh edf financi year court examin balanc sheet account sixth seventh edf financi year publish commun commiss court auditor parliament council refer sec final account present hand transact pertain year hand cumul statement revenu expenditur record entri forc sixth seventh edf court refer reader special report activ financ gener budget financi year paragraph global natur da limit coverag qualiti manag uncov deliber act illeg court carri task abil accord internation gener accept audit standard applic commun context court refer reader special report activ financ gener budget financi year audit standard gener methodolog similar reliabl account improv introduc commiss account affect signific extent unsuit account method practic court estim year end primari commit remain unsettl reflect econom realiti oper mio ecu approxim mio ecu commit remain settl shown account mio ecu shown advanc scholarship technic assist constitut expenditur verif amount mio asset account system provid view situat regard type advanc relat structur adjust estim contract work servic suppli continu shown final payment financi statement expenditur verif item balanc sheet includ amount usual payment progress year end item amount mio ecu total mio ecu clear balanc sheet date post error remain uncorrect closur total mio ecu affect valuat amount unsettl primari commit secondari commit estim year payment affect error classif account approxim mio ecu end sampl procedur error type found case year commit treasuri account includ mio ecu doubt account mio ecu secur interest specif mention financi statement legal regular underli transact estim amount substanti legal regular error affect year payment mio ecu payment project corrobor identif volum error amount mio ecu payment error calcul amount paid contractor total mio ecu addit support structur adjust amount mio ecu commit paid beneficiari countri longer elig expenditur verif includ transact total mio ecu support document year commit volum substanti legal regular error mio ecu total commit year year payment affect formal legal regular error mio ecu payment mio ecu structur adjust author author commission concern term financ agreement interpret provid basi posit conclus justif mio ecu payment relat structur adjust case mio ecu interest subsidi payment examin support document commiss constitut insuffici evid justifi amount calcul eib pass account commiss rule appli case stabex payment total mio ecu mio ecu disburs beneficiari state submit report resourc transfer mio ecu paid prior substanti analysi mio ecu base insuffici substant analysi whilst insuffici justif mio ecu calcul transfer base reduct payment amount mio ecu made fact rule contractu condit payment deadlin perform deadlin observ payment mio ecu court unabl obtain support doument need justifi revis price charg invoic year commit affect formal legal regular error mio ecu amount mio ecu addit structur adjust support financ nation indic programm author procedur reserv tradit type develop project case total mio ecu edf committe suffici inform case involv amount mio ecu commit enter appropri made support document held commiss insuffici evid justifi amount mio ecu commit interest subsidi calcul eib pass account commiss support document provid court posit evid justif reduc transfer base stabex commit mio ecu court audit provid reason assur financi statement year end decemb accur subject fact mention paragraph light fact clear present edf financi situat capit improv court obtain reason assur subject fact summar paragraph transact underli year revenu commit payment legal regular formal error note area stabex structur adjust oper manag eib due natur legal framework part unsuit actual circumst transact effect decis octob friedmann presid european court auditor rue alcid de gasperi luxembourg report annex document detail note relat statement assur