special report support statement assur activ sixth seventh european develop fund financi year commiss repli tabl content paragraph refer condit produc statement assur court mandat account transact cover da scope limit da audit standard methodolog appli court conduct audit constraint audit work audit work carri audit result gener conclus improv note reserv account reserv underli transact detail observ account balanc sheet financi statement decis primari commit payment detail observ underli transact substanti legal regular error formal legal regular error observ condit govern product statement assur court mandat 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 statement assur da consist issu opinion account balanc sheet revenu expenditur account give true fair view asset financi situat end financi year result oper year end accord provis treati financi regul gener accept public sector audit standard underli transact gener legal regular regard relev legal provis account transact cover da european develop fund edf base firstli intern convent conclud member state european union african caribbean pacif state council decis relat associ oversea countri territori oct european econom commun edf establish accord intern agreement financ manag aid commun convent agreement 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 cumul statement revenu expenditur record entri forc sixth seventh edf framework agreement sign mauritiu novemb financi protocol fourth lomé convent mio ecu adopt term year effect march implement protocol expect begin financi year form eighth edf establish intern agreement adopt council decemb financ procedur appli main characterist edf financ edf separ gener budget european commun member state contribut fund accord scale laid intern agreement edf tabl appropri enter edf subject annual rule risk laps sixth edf financi protocol seventh edf term year implement extend longer period continu commiss consid suffici advanc residu balanc transfer fund account sixth edf decemb includ residu balanc fourth edf mio ecu whilst seventh edf includ residu edf mio ecu final account prepar end edf includ resourc suppli european invest bank eib fund mention lomé convent oct associ agreement tabl intern agreement refer edf acp oct resourc sum eib make form loan fund mio ecu complementari sixth edf mio ecu complementari seventh edf financi implement edf stage financ decis adopt commiss eib primari commit contractu undertak vi vi parti appli appropri nation author offic acp countri oct respons oper refer secondari commit payment effect virtu primari secondari commit court opinion primari commit paragraph level implement provis articl financi regul audit conform expenditur provis applic manag edf measur implement provis gener special condit financ agreement relat oper gt tabl gt applic principl sound financi manag order elimin ambigu present situat regul defin concept account commit control procedur appli commiss primari commit hand secondari commit deleg appropri year end order ascertain volum appropri deduct capit edf final payment disburs start fund commit appropri genuin await settlement tabl show amount expect end financi year summari overview progress sixth seventh edf figur commiss account account audit result closur account public court audit result commiss correct account error point court correct record year affect financi statement financi year publish hand audit result account support document account made commiss octob scope limit da statement assur year concern transact belong year ow cumul present edf financi statement sixth seventh edf oper number year financi year cover statement assur stage court statement assur cover cumul edf account court refer reader special report activ financ gener budget financi year paragraph global natur da limit coverag qualiti manag uncov deliber act illeg audit standard methodolog appli court 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 gt tabl gt court carri spot check issu edf da view precis financi implement procedur laid success lomé convent commiss involv monitor implement audit transact carri central commiss audit depart hold obtain deleg support document requir audit legal regular underli transact final beneficiari level edf financi alloc develop measur progress year period call care monitor gradual declin fund capit measur carri view progress achiev provid end year financi statement requir care attent compon element give volum appropri conduct audit constraint audit work context previou financi year court drawn discharg author attent unsuit legal framework term condit edf implement lack harmon make difficult assess author type oper legal commiss introduc action plan reform account practic initi process intend provid reliabl end year financi statement real inform observ set report show substanti progress achiev effort requir object fulli attain audit work carri gt tabl gt audit concern firstli expenditur flow aid implement financi year balanc made edf capit asset end financi year audit expenditur base statist sampl commit payment transact pertain current edf group purpos audit fund treat part popul upper error limit mio ecu confid level result sampl primari commit commiss decis payment examin commit payment examin context sampl procedur account total commit payment year field stabex structur adjust size transact examin movement year examin review commit payment sampl supplement analyt review cover omiss valuat commit year end accuraci account total increas decreas capit specif substant test appli alloc financi instrument countri suspens account asset liabil account test statist test result basi project conclus base error bank account systemat check obtain extern confirm balanc financi institut account held conclus reliabl account legal regular underli transact base result mention test audit result gener conclus 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 improv note court audit establish comparison improv made main area statement account principl appli tighten inventori closur procedur relat account transact effect eib year strengthen analyt framework monitor appropri inclus improv note financi statement order provid assess true situat implement commun aid reserv 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 paragraph approxim mio ecu commit remain settl shown account tabl mio ecu shown advanc scholarship technic assist constitut expenditur verif amount mio ecu paragraph asset account system provid view situat regard type advanc relat structur adjust estim contract work servic suppli continu shown final payment financi statement paragraph expenditur verif item balanc sheet includ amount usual payment progess year end item amount mio ecu total mio ecu clear balanc sheet date paragraph post error remain uncorrect closur total mio ecu affect valuat amount unsettl primari commit secondari commit paragraph 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 paragraph court wish draw commiss attent present appropri give clear view import action programm structur adjust paragraph special initi africa paragraph system allow mio ecu transfer stabex adequ justif paragraph ow delai inventori procedur statement primari commit underst mio ecu paragraph reserv underli transact estim amount substanti legal regular error affect year payment mio ecu payment project corrobor identif volum error amount mio ecu total payment error calcul amount paid contractor total mio ecu paragraph addit support structur adjust amount mio ecu commit paid beneficiari countri longer elig paragraph expenditur verif includ transact total mio ecu support document paragraph year commit volum substanti legal regular error mio ecu total commit year paragraph year payment affect formal legal regular error mio ecu payment mio ecu structur adjust author author commission concern paragraph term financ agreement interpret provid basi posit conclus justif mio ecu payment relat structur adjust paragraph case mio ecu interest subsidi payment examin support document commiss constitut insuffici evid justifi amount calcul eib pass account commiss paragraph rule appli case stabex payment total mio ecu mio ecu disburs beneficiari state submit report resourc transfer paragraph mio ecu paid prior substanti analysi mio ecu base insuffici substant analysi paragraph whilst insuffici justif mio ecu calcul transfer base reduct paragraph payment amount mio ecu made fact rule contractu condit payment deadlin paragraph perform deadlin paragraph observ payment mio ecu court unabl obtain support document need justifi revis price charg invoic paragraph 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 paragraph case total mio ecu paragraph edf committe suffici inform case involv amount mio ecu commit enter appropri made paragraph support document held commiss insuffici evid justifi amount mio ecu commit interest subsidi calcul eib pass account commiss paragraph support document provid court posit evid justif reduc transfer base stabex commit mio ecu paragraph detail observ account balanc sheet financi statement account principl method practic account standard appli end year financi statement prepar affect valuat consequ reliabl account requir provid true fair view asset financi flow actual financi situat time edf account offic account principl financi statement appli consist edf account provid true fair view econom realiti transact belong financi year record book keep inventori closur procedur suffici advanc paragraph account entri lack support document paragraph link entri support document obviou appar account book account record transact kind group balanc regard descript imposs assess realiti situat paragraph end year adjust effect account paragraph mean entri subsequ requir adjust paragraph suitabl identifi account standard entri special account book treat normal transact paragraph content present financi statement amount shown balanc sheet correspond account balanc trial balanc sixth edf show contribut paid mio ecu mio ecu stabex appropri made mio ecu resourc transfer edf amount shown revenu expenditur account mio ecu mio ecu mio ecu differ cancel stem entri account addit contribut mio ecu provid member state context special programm heavili indebt countri sixth edf receipt verif class cash account suspens account result differ balanc shown trial balanc present balanc sheet recoveri order issu revenu vat collect item correspond account balanc trial balanc present asset liabil reflect problem present balanc sheet observ cash base account principl adopt edf hand present claim debt order give fair view capit twofold requir easili satisfi show asset item record treasuri account separ balanc sheet section present cumul balanc asset side annual variat liabil side lack transpar liabil side show cumul total present occur capit fund incept expenditur verif appear capit deduct year shown asset present reflect econom realiti oper consequ chang method account show addit decreas mio ecu sixth edf capit year reflect actual amount year sixth edf aid programm measur shown separ line financi statement seventh edf resourc greater alloc mio ecu interest keep methodolog preserv consist financi statement measur present compar account sixth seventh edf report destin aid sector base oecd classif standard classif replac sector classif present account system cumul payment year decis cover classif present commit year shown net financi statement result net commit cancel illustr commit year interest subsidi respect financi statement show amount mio ecu fact repres balanc commit mio ecu cancel effect mio ecu present appropri edf resourc divid larg alloc breakdown present edf incom expenditur account credit line defin detail level accord edf implement provis broken countri region signatur nation indic programm subsidi set disburs target structur adjust post bank interest evalu actual situat implement commun aid area structur adjust current present edf balanc sheet incom expenditur account financi instrument provid financ measur total amount appropri alloc structur adjust measur estim provision mio ecu sixth edf mio ecu seventh edf mio ecu total end amount higher alloc provid financi protocol fourth lomé convent case seventh edf mio ecu addit resourc deriv nation indic programm provid articl lomé convent articl financi protocol convent subsequ alloc programm reserv project relat structur adjust lomé convent make provis subsequ alloc programm reserv structur adjust rule initi alloc appli mutati mutandi convent implement amount mio ecu mio ecu commit withdrawn programm reserv seventh edf note region cooper tran frontier initi subject precis follow account hand identifi account rehabilit measur special initi africa follow carri commiss account system subject edf financ decis amount end grand total mio ecu result error note connect manag stabex appropri commiss made adjust bank interest alloc stabex system mio ecu contribut paid member state decemb final credit system decemb stabex interest calcul treat credit bank account januari interest calcul mio ecu transfer stabex interest interest fund deposit schedul past stabex tranch drawn prepar interest recalcul mio ecu includ account juli juli mio ecu bank interest credit stabex system justif futur commiss treat interest gener balanc stabex bank account stabex fund payment verif decemb differ mio ecu total resourc fund balanc sheet drawn account offic alloc record author offic figur correspond amount record outstand year end form interest receiv verifi case expenditur differ mio ecu differ correspond amount record outstand year end form expenditur post amount mio ecu expenditur verif consist realiti sum mio ecu expenditur verif mio ecu revenu receiv final post expenditur verif mio ecu shown sixth edf balanc sheet includ mio ecu extraordinari natur break mio ecu entri made year end order bring account balanc bank account line actual bank balanc mio ecu entri revers detail payment made edf bank year end record correct appli case mio ecu bank account effect definit conceal unexplain differ edf account real bank posit revers entri appli includ amount mio ecu bank account replac individu payment record effect defer treatment unexplain differ closur mio ecu payment mio ecu revenu commiss support document charg commit total mio ecu payment mio ecu revenu outstand month includ mio ecu outstand year enter definit author transact question balanc mio ecu account head vat recov chang year commiss real natur account support document mio ecu repres irrecover bank deposit transfer loss enter account administr financi expens mio ecu somalia residu balanc project mio ecu guinea mio ecu repres extra contractu advanc edf treasuri favour member state financ project edf suspens account present expenditur verif broken type account clear manner clearanc adjust entri bank account monitor close order ensur unexplain differ real balanc balanc shown account identifi dealt promptli carri forward year year similarli item doubt irrecover correspond expenditur attribut project identifi account mention financi statement amount involv justifi edf cash posit balanc mio ecu edf bank account includ mio ecu bank balanc lost recoveri prove uncertain year identifi doubt account balanc sheet edf author account offic initi recoveri procedur record loss incur mio ecu secur purchas mio ecu interest gener give total mio ecu part manag stabex treasuri shown balanc sheet mio ecu fraction mio ecu interest credit bank date account bank account stabex realiti account capit interest secur bank handl stabex asset situat contribut transpar reliabl stabex capit interest balanc paragraph repeatedli subject critic court advanc scholarship technic assist advanc item asset side balanc sheet compris advanc paid scholarship technic assist amount mio ecu advanc break group mio ecu transfer deleg pai scholarship acp state mio ecu relat advanc situat confirm deleg recent financi year mio ecu clear expenditur countri mio ecu mio ecu technic assist mio ecu scholarship paid european associ cooper eac subject final account provid court direct confirm amount mio ecu clear mio ecu advanc overdu balanc includ mio ecu expenditur justif term commit question commiss step resolv problem quickli mio ecu paid agenc member state scholarship edf account offic check agenc concern scholarship award balanc includ advanc total mio ecu british council confirm directli court balanc mio ecu indic delai clear mio ecu part agenc declar expenditur enter account commiss situat account clarifi advanc paid court insist comprehens audit account seri oper carri commiss exist sum record account confirm balanc mio ecu shown asset side consid overst edf capit mio ecu claim omit debt mio ecu repres interest due italian financ oper mention author offic note record final account submit account offic bank interest final month final quarter credit date decemb bank date begin januari mio ecu interest credit begin includ mio ecu date includ year end account revenu decemb contribut due amount ecu mio ecu state balanc sheet payment connect balanc special programm heavili indebt countri confirm eib februari dai account close member state contribut call commiss amount mio ecu seventh edf paid full contribut due call fund preced financi year paid except ecu ow germani mio ecu gener bank interest record incom financi year mio ecu receiv mio ecu financi year case stabex interest receiv mio ecu collect subject adjust revenu await clearanc mio ecu interest verif shown balanc sheet compris mio ecu bank interest receiv mio ecu late payment interest charg connect italian financ oper paragraph amount shown revenu await clearanc end financi year pass financi control decis primari commit post delai case post delai note concern subsid interest loan decis mio ecu eib post case singl commiss inventori closur procedur except delai closur oper financ decis record full amount notabl delai valuat close financi year expenditur commit correspond financ decis commiss sum principl disburs amount decid differ sum disburs project amount decid insuffici commit increas addit financ approv hand amount decid high differ record account project consid fulli execut nation author offic commiss agre carri closur procedur court point phenomenon impact reliabl commit account overst annex financi statement commiss present analysi commit movement account month commit record commiss identifi amount total mio ecu sixth edf mio ecu seventh edf cancel audit work analysi underst amount appropri ti unnecessarili balanc commiss identifi balanc remain open includ mio ecu longer disburs sixth edf risk capit amount mio ecu loan contract laps year end risk capit mio ecu seventh edf loan contract laps year end oper total mio ecu sixth edf mio ecu seventh edf project includ commiss analysi movement account previou month includ sum ti unnecessarili review balanc commit includ commiss analysi reveal larg number project valuat account longer reflect realiti oper overst mio ecu risk capit mio ecu total mio ecu commit sixth edf mio ecu seventh edf balanc total mio ecu emerg aid oper end balanc emerg aid oper technic assist oper complet total mio ecu cancel close financi year balanc project total mio ecu contract record month pointless outstand balanc contract total mio ecu payment month longer financ agreement commit work overst mio ecu amount commit forecast decis base overst total mio ecu cancel mio ecu shown financi statement situat partli due fact commiss depart exclud echo oblig wait final account contract project approv nation author offic concern cancel surplu appropri provis simpl procedur financ agreement revis implement clear estim relat decis base high recommend type price revis claus includ futur financ agreement payment present payment regard stabex transfer oper support structur adjust procedur stipul regul lai detail rule implement appropri result present payment accur reflect extent aid mobil case edf expenditur head payment constitut confirm final financi resourc execut measur case stabex transfer payment record edf instanc payment fund intermedi bank account court observ matter edf financi statement present breakdown countri financi instrument show firstli balanc ecu bank account open europ counterpart fund tabl magnitud balanc mobil case structur adjust commiss appli provis articl fourth lomé convent provid fund remit beneficiari author regard advanc fund time author question submit justif neg figur mio ecu present expenditur incur financi year form financi administr expens obtain offset mio ecu revenu mio ecu expenditur book financi year includ mio ecu revalu gain bank balanc mio ecu relat financi year mio ecu financi year mio ecu revenu european associ cooper eac form interest cash advanc grant edf mio ecu relat direct payment eac unconnect advanc system mio ecu late payment interest charg edf mio ecu relat studi financ edf bank interest articl intern agreement mio ecu miscellan administr financi expens expenditur verif decemb includ payment total mio ecu support document part clearanc amount view closur account decemb author offic account offic propos charg loss establish account financi administr expens analysi account reveal mio ecu mio ecu expenditur mio ecu revenu record financi year loss record charg directli develop project paragraph court unabl quantifi extent phenomenon audit trail transact suitabl account trail requir account record loss incur account purpos administr financi expens item expenditur verif account broken natur cost charg firstli revenu separ expenditur late payment penalti establish loss asset chargeabl expenditur irrecover asset exchang gain loss extraordinari item current expenditur examin greater depth regard regular present account mention financi statement amount suffici larg advanc contract contract provid payment advanc commenc work deliveri suppli provis servic advanc separ payment account made basi progress report implement commiss rule treat advanc final transact result forc present appropri point financi statement depart edf chief author offic step show situat advanc edf account end end schedul show payment advanc account system incomplet draw statement advanc present financi statement advanc credit bank account open acp countri meet project expenditur imprest fund present final payment appli project concern balanc bank account shown account final payment basi bank balanc confirm deleg balanc amount mio ecu decemb cash advanc present expenditur includ bank balanc mio ecu lost bank hold account liquid charg payment examin total mio ecu appli commit deleg appropri case effect error clear older outstand balanc trigger cancel level primari commit secondari commit regard payment mio ecu result account entri commit show neg balanc mio ecu detect correct account close addit analyt review result identif commit relat earlier edf transfer show neg commit paid total amount mio ecu closur residu project transfer previou edf account procedur transact review make imposs commit payment account present neg total detail observ underli transact substanti legal regular error decis primari commit addit commit total mio ecu niger structur adjust programm author accord procedur question court paragraph enter end countri longer qualifi automat term articl fourth lomé convent declar elig term articl convent coup état place niger januari delai return elig expenditur await clearanc analysi expenditur verif account show total mio ecu support document mio ecu payment support document paragraph mio ecu revenu support document paragraph mio ecu unjustifi adjust bank balanc paragraph court opinion transact explain commiss grant final discharg edf account offic pursuant provis articl financi regul seventh edf payment contract set procedur payment advanc subsequ recoveri payment examin relat work contract wrong amount advanc paid earlier recov correctli notwithstand correct error subsequ payment relat contract individu payment examin mio ecu high case relat emerg aid oper advanc amount mio ecu grant derog normal ceil establish exist condit make derog mio ecu case payment account relat technic assist contract retent monei deduct financi impact error mio ecu elig payment mio ecu made decemb connect increas ceil financ agreement relat structur adjust niger question increas commit paragraph remark condition made paragraph equal relev case gener term condit servic contract enter forc june consider amend condit appli previous articl stipul advanc payment exce servic relat provid derog regul contract special condit provis retent monei consid commiss depart inappropri type contract contract carri govern agenc case technic assist gener rule retent monei contract case payment examin cover rule retent monei contract justifi derog payment question total mio ecu mio ecu high formal legal regular error decis primari commit commit structur adjust programm niger ethiopia increas mio ecu mio ecu basi articl fourth lomé convent articl financi regul applic applic provis structur adjust follow scrupul procedur laid articl convent limit addit financ tradit type programm project addit commit author form point remark manag appropri increas proport structur adjust measur financ subsidi drawn nation indic programm joint declar council commiss annex intern agreement seventh edf stress draw exce nation indic programm except case favour opinion issu edf committe percentag exceed sampl audit commit relat structur adjust amount mio ecu total financ draw nation indic programm result overrun case percentag overrun specif mention financ propos submit edf committe opinion matter rais deleg case commiss written repli state mistakenli percentag overrun inform suppli edf committe percentag indic ceil exceed reason therefor insuffici inaccur decemb council decid convert outstand balanc special loan sixth edf earlier edf subsidi juli structur adjust commit mio ecu financ subsidi indic programm anticip decis exceed subsidi enter account time countri concern commit interest rate subsidi low interest loan grant eib enter extent estim amount notifi eib commiss make commit evid check amount calcul accord provis articl financi regul uncertainti affect commit pass account respect interest rate subsidi year mio ecu commit type involv mio ecu sampl review support document year stabex commit amount mio ecu provid court posit evid justif reduc transfer base payment payment amount mio ecu relat tranch lesotho structur adjust programm author author respons commission anomali detect stage commiss intern control structur adjust payment examin total mio ecu made establish special condit laid financ agreement fulli met case stabex transfer account mio ecu beneficiari state report util previou transfer fund requir articl lomé convent time transfer made commiss appli provis laid articl convent rectifi situat possibl suspend applic decis subsequ transfer examin court articl convent stipul state receiv stabex transfer present commiss substanti report sector affect fall revenu report suppli case stabex payment review account mio ecu case total mio ecu document present accept commiss vagu substanti report mean articl reduct appli transfer base stabex payment review court amount mio ecu court unabl evalu justif measur support document regard payment mio ecu relat work contract support document detail calcul price revis check account invoic question document request court januari suppli court unabl check valid calcul contract mio ecu court estim mio ecu paid price revis commit payment interest rate subsidi enter account basi inform suppli eib make check calcul loan account accord provis articl financi regul uncertainti appli interest subsidi payment financi year amount mio ecu addit case identifi sampl payment total mio ecu payment total mio ecu connect servic contract delai perform relat contract contract formal amend cover extra time allow commiss articl financi regul stipul commiss satisfi eib request payment respect risk capit oper dai time limit respect case examin delai exceed year consequ payment total mio ecu present case delai partli attribut eib case forward support contract month request payment request payment exceed contractu amount commit correct month articl gener term condit govern servic contract specifi payment made contractor dai time limit respect case involv mio ecu delai month longest month contractor impos late fulfil penalti case commiss respect oblig form observ juli commiss grant final discharg edf account offic period juli written procedur file review preced decis support check legal regular payment enter account mention period payment unaccompani support document account drawn decemb paragraph concern period prior includ payment examin field emerg aid advanc mio ecu paid unhcr connect oper contract echo contract extend success month mean financi settlement put back point contract remain unsettl end financi year contract extens includ contract mio ecu partner advanc mio ecu paid clear decemb retent monei amount mio ecu respect work contract sign kenyan govern remain frozen edf account onward disput contractor amount question refund end monei interest bear account amount gener estim mio ecu enter account edf revenu earmark payment kenya report adopt court auditor luxembourg court meet octob court auditor bernhard friedmann presid commiss repli introduct year run court provid statement assur contrast year court conclud reserv favour opinion reliabl account legal regular underli transact commiss welcom favour assess show effort improv manag financi administr edf begin bear fruit regard financi manag commiss continu improv effici reliabl computer account system endeavour make financi statement inform transpar incorpor comment alloc court request year report draft instrument design improv financi manag commiss depart acp state begun gradual devolv account financi execut deleg gradual redeploy headquart staff engag account author work audit system supervis commiss intend press ahead improv light court observ condit produc statement assur account transact cover da subject occas extens discuss da discuss commiss subsequ amend commit contract procedur line repli special report support da point measur formal incorpor draft financi regul eighth edf legal provis level account commit commiss financ decis give rise commit propos decis technic administr document financi control prior endors document cover main point financ agreement subsequ sign commiss acp state contract execut financ decis conclud nation author offic acp state record account system author offic administr purpos perform audit constraint audit commiss consid fact legisl provis creat practic difficulti court carri audit legal framework unsuit case commiss oblig compli prevail legisl commiss note court observ substanti progress made view provid reliabl genuin inform financi statement audit result gener conclus commiss note court favour opinion subject reserv outlin point regard reliabl edf annual account commiss endeavour improv qualiti financi statement press ahead action plan present court subject commiss attach annex list reform achiev improv financi manag edf commiss note court favour opinion underli transact subject reserv outlin point court larg note formal error regard commiss share court interpret relev legisl improv note commiss note court approv improv made present financi statement commit repli special report support da edf commiss continu improv financi statement press ahead action plan present court subject commiss attach annex list reform achiev view improv financi manag edf reserv account court find point normal consequ edf administ present oper cite gener accept account principl commiss opinion problem rais solv amend current account procedur problem overestim commit rais court question project manag account method practic project close reduc propos nation author offic account record amend legal accept parti commiss consid closur financi year account faith reflect legal commit commiss introduc partial decommit procedur systemat project progress commiss decommit sum remain closur project exact amount case type examin court account ecu million commiss oppos introduct revis claus financ agreement absenc request eib commiss entitl close account ecu million eib oper refer court commiss system identifi commit close made decommit larg sum court estim primari commit paid longer reflect econom realiti oper repres commit unsettl primari commit post advanc made manag agenc payment studi grant technic assist contract progress documentari proof suppli commiss regular interv closur account outstand debt advanc paid justifi unclear advanc present asset side balanc sheet closur account accord gener accept account standard advanc paid connect structur adjust currenc programm contract estim conclud acp state present financi statement payment project accur reflect realiti commiss chang account system give view situat advanc year end histor data currenc level amount convert includ commiss includ inform publish financi statement ecu million deplet capit record refer expenditur receipt transact local pai agent account acp state transact final charg nation author offic account documentari proof deleg check approv account offic author offic financi control outstand item expenditur incom record account gener oper carri shortli closur account charg result decentr financi manag financi statement give account fund fix date decemb includ payment made local charg project regard expenditur amount outstand charg fund capit accord gener accept account standard true sum ecu million clear commiss clear end financi year begin financi year commiss give breakdown type suspens account present expenditur clear commiss correct post error identifi court detail repli point point commiss repli stabex special fund alloc present accord provis convent decis associ oct intern agreement alloc programm aid sysmin structur adjust facil amount commit payment charg shown financi statement give clear inform page fund assign structur adjust sourc combin programm aid structur adjust facil sysmin rehabilit oper special initi africa present separ financi statement page show programm alloc fund modifi structur alloc laid lomé convent commiss consid statist analysi kind inform commiss make correct point detail commiss acknowledg fact present court persever effort ensur eib oper record edf account end financi year increas liaison eib achiev signific result court found discrep ecu million close da point shrunk ecu million close reserv underli transact except case detect correct commiss point court observ relat error made calcul amount paid contract give rise payment interpret notwithstand point retent monei servic contract commiss acknowledg error interpret contractu provis amount advanc clear full ecu million point commiss acknowledg fact consid decis justifi prospect end formal agreement niger imf februari agreement set back polit event januari negoti imf resum half critic account close end year detail repli point substanti error connect commit relat structur adjust programm ecu million explain point oversight basic condit payment met point commiss consid assess complianc gener specif condit justifi disburs ecu million structur adjust payment point commiss repeat respons manag eib oper compet conduct check point commiss take court observ reflect audit constraint point report critic address commiss view da regard payment examin court commiss confirm detail calcul payment dossier commiss suppli request document court deem commiss share court interpret articl convent valid reason acp state failur produc report time delai blockag implement framework mutual oblig commiss consid payment cite court order convent commiss discret late report failur report point substanti analysi relev sector acp state requir produc condit payment assess factor calcul transfer basi payment order point amount calcul consult acp state articl convent commiss consid detail calcul provid suffici justif ecu million commiss comment point delai payment total ecu million refer point commiss share court assess payment delai eib interest rate subsidi point stanc formal amend contract cover extra time allow commiss submiss interim report point commiss failur repli revis price payment ecu million aros misunderstand regard court request commiss acknowledg absenc specif procedur decis addit financ structur adjust programm financ structur adjust facil point procedur project financ nation indic programm arrang formal intern agreement eighth edf commiss consid inform edf committe suffici judg nation indic programm devot structur adjust exceed edf committe approv excess endors relev financ propos point commiss accept project point decid openli favour opinion edf committe exceed total budget grant aid acp state concern time understood budget includ convert special loan approv cann summit june commiss take view respons manag eib oper compet conduct check point commiss take court observ reflect audit constraint point report critic address commiss view da commiss suppli request document court deem commiss believ gave valid reason applic reduct stabex transfer point detail observ account balanc sheet financi statement account principl method practic commiss repli detail point commiss attempt improv link entri support document standard identifi ola project number commiss begin give breakdown suspens account categor oper type content present financi statement anomali eib contribut settl march longer occur entri settl oper relat transfer edf replenish stabex appropri amount relat outstand recoveri order includ balanc accord articl financi regul forc improv present commiss propos includ provis financi regul eighth edf addit balanc present separ tabl summar situat recoveri order present court refer adopt court suggest start account court suggest improv commiss agre suspens amount balanc sheet capit deduct sixth edf seventh singl cash reserv sixth edf expenditur broken sixth seventh account final oecd classif incorpor edf manag system link ola account system shown account report aid sector page financi statement improv data commiss introduc respons court desir analyt framework da reason year decis classifi oecd classif chang novemb commiss affect inform report payment reflect actual execut aid payment year cumul payment classifi commiss view net commit decommit portrai real rate aid implement year interest clariti commiss decommit total year explanatori note financi statement extend alloc futur present alloc financi statement intend give account capit deplet fund level implement alloc constitut convent associ decis intern agreement present amount commit paid alloc programm aid sysmin structur adjust facil financi statement enabl implement commun aid structur adjust assess page sake clariti line court recommend commiss present full figur structur adjust alloc combin nation indic programm structur adjust facil sysmin court request present programm alloc requir chang structur alloc laid lomé convent commiss view deal type inform statist analysi commiss confirm figur structur adjust present court match inform financi statement commiss consid chief author offic decis alloc ecu million structur reserv nation indic programm structur adjust legal compli rule alloc lomé convent govern relat commun acp state text lai program rule program govern rule laid intern agreement relat commiss member state stipul programm fund distribut start convent distribut method result present discuss member state edf committe line normal procedur committe gave opinion fund financ propos present commiss point region cooper subject precis follow account improv introduc relat follow region acp head includ cdi trade promot joint assembl subject precis follow rehabilit oper special initi africa subject separ present financi statement page octob stabex resourc mix edf interest gener stabex balanc credit basi daili interest rate eib situat confus commiss decid open specif bank account stabex alloc account open octob commiss examin interest alloc stabex prior proceed correct capit interest end adopt pragmat schedul suppos stabex tranch specif transfer member state occur schedul schedul drawn court differ commiss respect ecu million commiss post court assign sake termin inconclus argument commiss prepar adopt court schedul make correct transfer ecu million interest accru juli juli stabex edf account payment verif differ account author offic account offic abnorm result outstand amount incom expenditur execut local pai agent account acp state reconcili problem normal differ balanc manag account closur annual account account offic note outgo receipt author offic verifi transact charg commit financi control approv take time payment execut incom receiv local year end post year account amount outstand repres dai edf payment perfectli reason financi statement depict situat date decemb includ payment made local charg project regard expenditur amount outstand charg fund capit accord gener accept account standard true ecu million clear commiss endeavour ensur adjust end year refer vat receipt recov enter account detail research origin document found amount subject adjust entri subject local expenditur receipt fail support document post account point commiss enter oper suspens account receipt bank statement support document receiv oper properli attribut happen support document astrai en rout deleg brussel commiss nonetheless make effort recov document attribut expenditur receipt minimum delai make inquiri deleg head offic occas fail turn document need case commiss proce elimin oper account approv author offic financi control account offic commiss break suspens account present expenditur verif type account edf cash posit ecu million refer ecu million bank zair subject discuss zair ministri financ recov entri cover sum ecu million somalia year end stabex singl bank account open compris account interest capit balanc account aggreg balanc sheet repres total invest bui rate amount deposit bank suppli monthli inform progress fund bui sell oper extrem detail statement commiss account properli verifi sake improv clarifi account commiss undertak ensur futur tabl attach balanc sheet financi statement give detail invest made bui price total amount deposit correspond bank balanc shown balanc sheet advanc scholarship technic assist figur court advanc studi award technic assist match inform commiss financi statement page court consider factor explain situat regard advanc ecu million cover amount transfer edf account offic specif edf studi award bank account administ deleg financ student local expens amount transfer bank account consid advanc justifi fund edf cash reserv ecu million cover expenditur assign item resourc made futur expenditur commiss nonetheless acknowledg examin situat regard advanc clear expenditur effect possibl propos system pai scholarship avoid ty fund unproduct year end commiss charg ta expenditur european associ cooper eac septemb protocol commiss eac manag technic assist contract maximum allow amount outstand advanc transfer eac justifi equival quarter eac expenditur protocol requir eac send statement expenditur quarter commiss month end quarter relev support document eac expenditur technic assist contract run ecu million advanc technic assist year end ecu million clear ecu million eac expenditur prior decemb eac expenditur total ecu million consider commiss view charg supplementari statement expenditur ecu million receiv eac quarter balanc advanc justifi eac total ecu million regard british council advanc exist year end ecu million fulli justifi expenditur post edf project half expenditur justifi financi year amount ecu million leav balanc british council favour ecu million advanc transfer agenc member state ecu million year end ecu million expenditur clear unclear advanc paid manag agenc shown asset side accord gener accept account principl commiss consid inappropri audit carri verifi exist advanc record hand commiss carri control manag agenc spot ensur declar expens real audit carri progress claim omit debt question subject recoveri order issu author offic februari account close basi interest rate suppli eib sum ow recov march appear sum includ account financi year lack inform rapidli collect essenti inform receiv rule interest final month final quarter credit date decemb occur statement includ oper date includ previou financi year arriv account close commiss endeavour post interest relev year revenu commiss loss due unfavour exchang rate germani contribut dm transfer interest record previou year investig financi control subsequ clear quickli close account revenu await clearanc situat normal account system financi control clear revenu enter account earli financi year decis primari commit post delai case project zim account ecu million commiss inform provision amount interest rate subsidi memo eib date januari post financi year figur financi statement accompani explan point page contract sign eib post year end case project nea account ecu million commiss post interest rate subsidi fund decommit februari anomali recur fund interest rate subsidi provision earmark articl committe consult commiss awar case year end account reconcil eib quarter commiss step reconcili eib prior year end valuat close financi year account record legal oblig undertaken commiss implement edf commit enter account commiss financ decis financ agreement exchang letter form agreement contract bind commiss recipi acp state chang contract subject agreement parti closur project requir agreement nation author offic confirm project termin reduct fund ongo project requir commiss decis nation author offic request account record gap amount grant fund project requir record legal accept parti commiss agre legal procedur enabl fund decommit initi quickli decommit fund unilater ensur financi statement reflect econom realiti project close year account point view financi statement inflat figur commit account commiss introduc partial decommit board ongo project court suggest commiss view make sens decommit balanc close project commiss attempt financi statement give exhaust account fund ti unnecessarili estim base analysi commit movement account month sum shown commiss need decommit repres project parti agre initi closur procedur point risk capit project court consider factor explain situat regard advanc commiss proceed close project gub ecu million zr ecu million request eib februari june fail eib decis close year commiss proce decommit fund commit refer court identifi commiss financi statement commiss examin wai close parti concern commiss tabl financi statement show unexpend balanc sum commit minu payment project movement account month preced close financi year intend primarili show atyp case omiss close contract final payment failur follow commiss refin system subject resourc chang account system introduc estim date complet commit contract commiss repeat point object account earmark fund match legal commit reflect econom oper court consider factor explain situat regard advanc commiss close project ma ecu million zr ecu million rw ecu million eib request april june april fail eib decis close year commiss proce decommit fund commiss effect decommit project cd ecu million agreement eib commiss take care note court observ late decommit unexpend balanc oper current situat decommit effect novemb march commiss proceed close emerg aid project court refer quarter ongo project commiss consid logic make decommit fulli execut evid outstand balanc relev contract execut project balanc decommit close project oper complet differ total decommit arriv point discrep court figur commiss larg stem attitud decommit eib oper ecu million commiss entitl close account request eib ii assess factor determin decommit fund project movement account ecu million commiss cancel commit iii differ principl decommit fund project ecu million commiss view make sens cancel outstand balanc project complet commiss bear sole respons manag oper decommit decis quickli depart charg echo procedur complex lengthi acp state respons execut commiss deni acp state right confer lomé convent financ agreement commiss mean oppos introduct revis claus financ agreement scope limit acp state supervis execut project ii prerog edf committe amend financ decis payment present payment commiss find present stabex structur adjust payment compli legal requir court point lomé convent rightli make provis fund belong acp state trace edf account transfer structur adjust stabex payment commiss detail explan point respons special report support da point reaffirm regard balanc payment support final fund transfer recipi state ii transfer final iii fund deposit ecu account europ counterpart fund properti beneficiari state sake transpar statutori oblig commiss publish tabl financi statement show fund deposit europ counterpart fund mobil give clearer idea balanc counterpart fund mobil commiss convert amount ecu commiss wish stress court observ appli fund transfer enter account term manag commiss appli articl check tranch transfer proceed transfer tranch articl convent appli programm estim direct procur programm account tradition record transfer advanc commiss futur method account adopt commiss identifi attribut loss profit project imposs amount post financi expens account commiss question view improv audit trail commiss agre court show breakdown futur financi statement advanc contract commiss view payment advanc final payment subject follow subsequ clearanc financi statement show advanc payment project reflect present util fund financi statement financi regul payment shown distinct advanc instal commiss acknowledg annex financi statement show advanc end june account system improv show advanc currenc paid shown publish situat advanc entail histor research currenc level amount convert closur financi year view resourc advanc paid connect programm estim subject follow advanc edf contract direct indirect connect loss ecu million wind bank acp state follow present advanc charg commiss acknowledg post error court refer case singl payment order divid movement account contract subject rider concern implement link project main oper conserv measur payment order ecu million attribut main project conserv measur intend case payment order ecu post correct commit fund assign estim previou year charg assign fund correct financi year post error point court compromis reliabl financi statement decemb case post correct neg balanc abnorm payment made resourc time transact record budget exceed overrun due exchang rate fluctuat time payment initial execut bank commiss futur case reconcil account close situat outlin court normal occur amount recov exce amount paid show profit project favour occur project transfer closur earlier edf account edf decemb project transfer level unpaid balanc account procedur oper cite court revis adjust made exampl cite court respect class post error detail observ underli transact substanti legal regular error decis primari commit case niger decis prospect formal agreement imf februari part concert action donor particip adjust support imf agreement concert action led donor make disburs earli late ensur coverag financ requir period financ programm present imf board financ requir identifi late carri programm cover part coup état predict occur januari present imf board plan mid februari commiss solut defens view fact imf reopen negoti offici programm half fich expenditur await clearanc repli point payment commiss share court view underestim advanc recov work contract ecu million aros precis formula calcul recoveri contract total advanc recov account close advanc work contract worth ecu million incorrectli recov procedur special specif rider tender dossier set except rule advanc recov full half commiss agre court time request advanc justif util fund previou month suppli nonetheless advanc contract approv februari view indic timet provid releas ecu end fund report suppli commiss ngo question show fund disburs retent monei deduct payment underestim tune ecu anomali spot offici charg author expenditur correct payment made illustr intern check introduc commiss work commiss repli point commiss view technic assist contract carri govern agenc contract execut increment work approv contract author settl invoic receiv hour work retent monei consist final accept stage work contract author withhold retent monei ground poor perform accept servic provid commiss acp author negoti special condit derog gener condit case court estim ecu overpaid legitim contract author servic provid case payment court maintain ecu overpaid commiss accept retent monei rule technic assist contract negoti withheld payment author accord provis formal legal regular error decis primari commit financ decis structur adjust programm financ nation indic programm subject increas decid chief author offic long increas exce initi commit articl convent articl financi regul fail similar procedur structur adjust programm financ structur adjust instrument commiss appli procedur analog intern agreement eighth edf author commiss approv recours edf committe extra commit need cover addit financ requir structur adjust tranch provid addit requir exce initi commit set financ decis articl page structur adjust financ decis present edf committe set origin resourc financ programm structur adjust facil nation indic programm nation indic programm basi inform member state financ propos submit opinion inform proport nip alloc structur adjust case court refer financ propos approv edf committe ipso facto endors excess accord declar annex intern agreement overrun nation indic programm structur adjust programm subject committe opinion case point subject debat edf committe case mauritania occas written question perman represent commiss repli question correct precis context question includ risk capit program eib nation indic programm acp state concern expand basi calcul correspondingli reduc amount limit exceed ecu million commit agre commiss juli openli favour opinion edf committe initi understood declar annex final act signatur agre parti interministeri negoti confer june follow cann european council suffici legal basi enforc transform special loan grant aid subsequ late juli realiz convers special loan grant effect formal approv parti convent member state decis make procedur repres member state govern meet council introduc complet decemb ecu million commit caus grant aid element malawi nip sixth edf exceed temporarili overrun disappear special loan convert grant decemb closur account financ decis sum grant alloc provid lomé convent suffici cover commiss commit malawi strictli speak actual alloc malawi exceed knowledg special loan convert grant correct overrun malawi meant correct action commiss concur court view underli oper respect commit interest rate subsidi eib financ decis irregular ground account conform rule convent intern agreement financi regul place commiss oblig articl financi regul stipul eib calcul interest rate subsidi lomé convent charg eib manag interest rate subsidi ventur capit articl financi protocol fourth lomé convent legal stipul incorpor articl intern agreement state risk capit interest rate subsidi financ fund resourc administ bank behalf commun note bank act behalf commiss behalf commun decis make implement procedur eib set intern agreement agreement commiss specif duti regard manag risk capit interest rate subsidi commiss respons fund manag articl financi regul state sign loan contract bank commun commiss estim total amount interest rate subsidi express ecu approv provid document long provid basi commit fund edf account contract sign parti receiv commiss dai eib accept respons evalu interest rate subsidi grant borrow accord convent intern agreement financi regul text provid verif eib estim commiss accuraci ensur intern extern control procedur eib respons eib estim govern provis loan contract estim chang provis chang chang transfer date earli repay loan commiss view inaccuraci estim interestr subsidi imping legal underli transact commiss take court observ reflect audit constraint point report critic address commiss view da commiss consid reduct transfer basi justifi court comment aris comparison acp state circumst reduct transfer basi proport precipit factor greater case acp state ii factor explain drop product poor qualiti seed lack result directli drought worst record term rainfal forc farmer tap seed stock groundnut consumpt iii phenomenon knock effect produc incom leav mean obtain fertil commiss commit overestim payment payment author accord rule deleg power case true procedur requir commiss member confirm proper util fund previou tranch oversight basic condit payment tranch met deleg relev headquart staff confirm proper util tranch kei featur commiss manag structur adjust support evalu perform complianc condit set payment decis follow rigor assess extent precondit met light gener context programm extern effect close consult donor notabl world bank imf special condit list measur prioriti area complianc check prior disburs commiss view case refer assess gener special condit justifi disburs issu condition adjust programm highli topic regard special programm assist africa donor engag commiss instig wide rang debat reform condition commiss share court interpret articl convent commiss note case cite court acp state submit late report reason opinion valid difficulti programm stem problem caus delai implement mutual framework oblig blockag relat condit turn rise delai note articl oblig commiss suspend applic decis subsequ transfer acp state fail present report fund time limit commiss entitl discret note year implement framework mutual oblig acp state concern possibl present full report requir articl interim report final report draft programm oper set framework complet commiss point acp state report articl pure factual fourth lomé convent enter forc commiss carri major programm evalu stabex transfer acp state evalu show provis fourth convent dual signatur account framework mutual oblig provid guarante stabex transfer timet establish convent commiss notifi state situat transfer late april acp state month carri substanti analysi requir submit commiss circumst question exercis requir meet tight deadlin genuin product substanti analysi nucleu idea develop draft framework mutual oblig subject subsequ negoti realist expect acp state suppli analysi time limit articl interpret loos court make connect substanti analysi articl consult provid articl event signific acp state elig product export commiss acknowledg inform substanti analysi account decid reduct transfer basi articl payment condit substanti analysi recours articl primarili aris apprais procedur transfer case exchang inform deleg depart charg system expand consider recent applic year observ made court special report stabex commiss wish add clarif point subject consult commiss acp state influenc state capac speed respons strict deadlin impos convent ii consult cover countri face circumst commiss view arbitrari tendenc draw comparison supposedli prove countri treat iii articl lai circumst requir consult suggest outcom automat commiss entitl suppos situat countri emerg period dictatorship economi wreck legitim consider short commiss point continu object consult articl take account divers countri situat concern end commiss made greater deleg applic year ensur consult place basi accur inform case uganda coffe price low proper reduct impos result fall commerci output appli full kenya case substanti analysi document consult base inform file infer cyclic drought affect commerci product haiti applic reduct regard fall export explain number factor govern control diseas soil eros fall world price case commiss concern avoid penal countri polit situat prior caus massiv econom damag refer seneg commiss repli point case saint vincent grenadin period drought question last late august impact fall output greater court appear scope reviv product month drought made clear deleg note document support transfer accord manual stabex recipi reduct rule appli event natur disast commiss view case suffici document commiss confirm court estim price revis ecu million requir appli real exchang rate prevail time payment includ price revis commiss offici failur repli aros misunderstand court request commiss reiter respons manag eib oper compet conduct check point commiss take court observ reflect audit constraint point report critic address commiss view da regard payment examin court commiss confirm detail calcul payment file commiss suppli request document court deem case court refer delai submit interim report fault contract author contractor commiss believ intermedi deadlin subject formal rider contract contract impos penalti fail meet consid prerog contract manag flexibl case cite alter document correspond contractor commiss view delai payment assess term differ date request payment date debit edf account definit delai payment eib request date date payment stipul request accord articl financi regul dai time limit met consid contractu oblig parti failur meet affect payment date articl fourth lomé convent stipul procedur clearanc author payment complet period dai date payment due nation author offic notifi deleg dai due date articl commiss bear part claim delai payment respons resourc liabl convent contract case court refer commiss exce dai time limit lomé convent holder edf servic contract entitl receiv late interest articl request observ commiss decis grant final discharg light relev inform receiv regard unhcr contract echo tp art extens decemb justifi graviti develop great lake region time precis natur unhcr project region level advanc justifi sum devot numer project cover alloc list attach contract amount question credit normal edf account itali meant commiss oblig draw equival sum treasuri account member state word member state benefit incom accru kenya absenc agreement matter claim annex reform achiev financi manag edf legal framework budget report commiss council european parliament date june propos budget ground main budgetari principl includ singl consolid budget principl subsidiar integr european approach develop aid world wide financi regul commiss propos draft submit european parliament opinion modif articl distinguish commit base financ decis contract subsequ enter acp state parti ii implic account movement appropri commit iii precis role financi control moment interven give visa commit payment execut deleg acp state iv creation deputi account deleg greater decentr faster payment legal ambigu prepar account account norm ii improv edf financi manag acp administr recal underli philosophi lomé convent partnership develop countri respons develop enter execut contract improv qualiti financi manag acp state commiss develop deliv train cours acp administr personnel plan deliv cours year administr cover ii reinforc technic assist financi execut nation authoris offic nao iii develop decentr account system sola allow nao regist account movement receiv date inform commiss central account test undertaken trimest iv prepar draft revis standard contract addit commiss examin wai strengthen sound financi manag acp state import commiss oblig reduc personnel acp deleg consid insuffici court parliament order strengthen deleg acp region staf adequ commiss servic higher inform annual report account ii improv account central system ola notabl introduct true account advanc introduct manag global author account introduct manag subregion alloc region cooper develop automat treatment fellowship payment develop manag inform instrument detect sleep project contract improv intern control ola iii prepar develop account system commiss system budget sincom ii schedul test late iv develop decentr account system sola allow deleg regist account movement central account ola sincom ii test deleg novemb gener deleg mid dissemin user guid edf financi procedur includ simpli present guidelin commonli procedur vi updat manual instruct vii prepar deliveri train cours edf financi tender procedur commiss offici deleg headquart budget obtain cours cover offici viii strengthen human resourc financi unit ration intern manag control structur order improv capac financi manag ix progress decentr account financi execut respons deleg parallel redeploy personnel financi servic headquart task audit supervis system increas deleg author offic power headquart deleg reason conveni court decid french acronym da union languag connect special report support statement assur activ financ gener budget financi year paragraph oj methodolog lexicon introductori page articl treati establish european commun articl treati establish european atom energi commun articl treati establish european coal steel commun regard ecsc administr budget incorpor gener budget merger treati april edf ecsc cover separ statement assur regul amend council regul oj volum iv confus financi report publish commiss public relat purpos requir regul report publish year cover financi statement detail volum iv submit court offici cover da chart diagram number vii illustr viii number xiii annual report financi year regard vat resourc articl regul stipul commun control cover reliabl effici system forc member state lastli statist macroeconom natur gnp resourc audit procedur determin resourc carri connect special report support statement assur activ financ gener budget financi year paragraph oj connect special report support statement assur activ financ gener budget financi year paragraph oj connect special report support statement assur activ financ gener budget financi year paragraph oj oj connect special report support statement assur activ financ gener budget financi year paragraph oj oj definit methodolog lexicon revenu expenditur account balanc sheet financi year volum iv explanatori note page oj paragraph tabl part column revenu expenditur account balanc sheet financi year volum iv page unpublish document connect special report support da activ financ gener budget financi year paragraph oj annual report financi year paragraph oj special report page oj special report page oj preliminari draft budget overview page sec report impact eaggf guarante expenditur movement dollar ecu exchang rate increas correct factor result monetari realign em court auditor annual report oj paragraph oj decis final final oj oj paragraph revenu expenditur account balanc sheet financi year volum iv explanatori note page connect special report support statement assur activ financ gener budget financi year paragraph oj revenu expenditur account balanc sheet financi year volum iv connect special report support statement assur activ financ gener budget financi year paragraph oj revenu expenditur account balanc sheet financi year volum ii page oj oj oj connect special report support statement assur activ financ gener budget financi year paragraph oj definit methodolog lexicon oj oj oj case sixth seventh edf mean fourth lomé convent case sixth edf intern agreement februari oj seventh edf intern agreement juli oj includ mio ecu suppli directli eib form loan fund residu balanc payment amount mio ecu case sixth edf mio ecu seventh edf decemb statement eib oper show subsid interest loan amount mio ecu grant complementari sixth edf mio ecu complementari seventh edf opinion financi regul seventh edf oj annual report oj oj oj edf da special report oj paragraph annual report court auditor financi year oj paragraph special report support edf da oj level function volum transact concern resourc audit repres approxim estim payment figur financi year case stabex commit payment structur adjust commit payment special report support edf da paragraph zair mio ecu somalia mio ecu special report paragraph oj special report support edf da paragraph oj special report support edf da paragraph special report support edf da paragraph special report stabex fourth lomé convent paragraph oj paragraph special report support edf da financi statement show mio ecu deposit bank account europ stabex mio ecu structur adjust basi deleg repli court questionnair balanc amount mio ecu stabex mio ecu structur adjust bank account counterpart fund special report support edf da paragraph council decis decemb oj similar observ made court special report paragraph special report oj paragraph special report edf da oj paragraph court annual report financi year special report edf da paragraph sl png 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