european parliament decis discharg implement gener budget european union financi year section european parliament dec european parliament regard gener budget european union financi year regard revenu expenditur account balanc sheet respect financi year regard annual report court auditor financi year institut repli regard statement assur reliabl account legal regular underli transact provid court auditor pursuant articl ec treati regard articl ec treati articl euratom treati regard council regul ec euratom june financi regul applic gener budget european commun articl thereof regard articl financi regul june pursuant commun institut requir step act observ accompani european parliament discharg decis regard financi regul decemb applic gener budget european commun regard rule rule procedur annex thereto regard report committe budgetari control court auditor paragraph annual report financi year found european parliament quot transact audit substanti legal regular quot financi regul june rule procedur parliament amend octob appli effect januari procedur rule govern discharg procedur parliament rule procedur amend octob provid discharg presid secretari gener grant presid discharg respect implement budget financi year record comment accompani resolut instruct presid forward decis accompani resolut council commiss court justic court auditor ombudsman publish offici journal european union seri oj oj oj oj oj