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	European Court of Auditors - Wikipedia, the free encyclopedia
		The European Court of Auditors is one of five institutions of the European Union.
		The Court of Auditors checks that all the Union's revenue has been received and all its expenditure incurred in a lawful and regular manner and that the EU budget has been managed soundly.
		The Court was established on 22 July 1975 by the Budgetary Treaty of 1975.
	en.wikipedia.org /wiki/European_Court_of_Auditors (713 words)

	Court of Audit of Belgium - Reference texts - The Court of Auditors' organic law of 29 October 1846 [Translation]
		The members of the Court of Auditors retire and are entitled to a retirement pension when they have reached the age of seventy or when they cannot fulfil their function properly because they suffer serious and permanent infirmity.
		If a member of the Court of Auditors has been recognised as not being fit to continue fulfilling his function because he is impaired by infirmity but has not reached the benefit age required by article 1, he is entitled to a retirement pension regardless of his age.
		The judgements of the Court may be referred to the Court of Cassation by any of the parties for breach of law or for violation on a point of law or of substance or prescribed under penalty of nullity.
	www.courdescomptes.be /EN/ReferenceText1846.htm (2989 words)

	European Court of Auditors (Site not responding. Last check: 2007-10-22)
		European Court of Auditors Panel of financial experts examines the revenue, expenditures, management, and overall efficiency of the European Union's bureaucracy.
		RAPID Press service of the EC with releases from the European Commission, Council of Ministers, Court of Justice, Court of Auditors, Economic and Social Committee and the Committee of the Regions.
		European Court of Justice Case Summaries Summaries of recent ECJ judgements from the Incorporated Council of Law Reporting (ICLR) for England and Wales.
	www.serebella.com /encyclopedia/article-European_Court_of_Auditors.html (1172 words)

	Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court of Auditors is composed of 15 members (one from each Member State) who are appointed for six years by the Council - acting unanimously after consulting the European Parliament.
		The Court was established in 1977 and became an institution in its own right with the entry into force of the Treaty on European Union in 1993.
		The main role of the Court of Auditors is to monitor the correct implementation of the EU budget, i.e.
	www.eu2003.gr /en/articles/2002/12/5/1116 (130 words)

	The European Commission's Delegation to Lithuania (Site not responding. Last check: 2007-10-22)
		The Court of Auditors checks that all the Union's revenue has been received and all its expenditure incurred in a lawful and regular manner and that financial management of the EU budget has been sound.
		The Court of Auditors was established in 1977 with the revision of the budgetary arrangements in the Treaties and became an institution in its own right with the entry into force of the Treaty on European Union in 1993.
		The members of the Court of Auditors are chosen from the ranks of those who, in their respective Member State, have worked for an auditing institution or are specifically qualified for that work.
	www.eudel.lt /en/institutions/index05.htm?client=e48a43f19b4c6718ac9f6c83281753af (842 words)

	European Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court of Auditors checks that all the Union's revenue has been received and all its expenditure incurred in a lawful andregular manner and that the EU budget has been managed soundly.
		In their countries of origin, the members of the Court have all worked for an auditing institution or are specificallyqualified for that work.
		The Court of Auditors works independently, and is free to decide how to schedule its auditing activities, how and when topresent its observations, and what publicity to give to its reports and opinions.
	www.therfcc.org /european-court-of-auditors-47041.html (618 words)

	Embassy of France in the U.S. -French Court of Auditors
		The Senior Judge of the Cour des Comptes, who is appointed by decree issued by the Council of Ministers, cannot be recalled, as is in fact the case for all judges sitting in the court of auditors.
		The court is assisted by a prosecutor's department headed by a public prosecutor, which acts as an intermediary between court and government.
		The organizational structure comprises seven judicial bodies (the various divisions of the court), each of which has approximately thirty judges and rapporteurs: the distribution of powers among the seven divisions generally follows sectoral lines (for example, finance, health and social security, and so on).
	www.info-france-usa.org /printfriendly/atoz/ccomptes_pf.asp (551 words)

	[No title]
		The members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective countries to external audit bodies or who are especially qualified for this office.
		The members of the Court of Auditors shall, in the general interest of the Community, be completely independent in the performance of their duties.
		The Court of Auditors may also, at any time, submit observations, particularly in the form of special reports, on specific questions and deliver opinions at the request of one of the other institutions of the Community, It shall adopt its annual reports, special reports or opinions by a majority of its members.
	www.etext.org /Politics/Essays/Maastricht/title3 (3049 words)

	The European Court of Auditors
		The European Court of Auditors is the taxpayers' representative, responsible for checking that the European Union spends its money according to its budgetary rules and regulations and for the purposes for which it is intended.
		The Court's reports are a rich source of information on the management of the Union's finances, and a source of pressure on the institutions and others with administrative responsibility to manage them soundly.
		The task of the Court and its auditors is to check that revenue and expenditure observe the legal regulations and are in line with the Community's budgetary and accounting principles.
	www.investing-in-europe.com /jp/html/cuentas.htm (698 words)

	Court of Auditors - Hutchinson encyclopedia article about Court of Auditors (Site not responding. Last check: 2007-10-22)
		It was set up in 1977 and raised to full EU institution status by the Maastricht Treaty (1992).
		Under the Amsterdam Treaty, the Court of Auditors also has the power to report any irregularities to the European Parliament and the Council.
		This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.
	encyclopedia.farlex.com /Court+of+Auditors (165 words)

	Constitution Part III Title 6 Chapter 1 Section 1 Subsection 7 (Site not responding. Last check: 2007-10-22)
		The Court of Auditors shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions which shall be published in the Official Journal of the European Union.
		The members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective States to external audit bodies or who are especially qualified for this office.
		Apart from normal replacement, or death, the duties of a member of the Court of Auditors shall end when he or she resigns, or is compulsorily retired by a ruling of the Court of Justice pursuant to paragraph 6.
	www.europarl.org.uk /constitution/mirrorplus/p075-Constitution-Part3-title06-ch01-s01-sub07.htm (852 words)

	UK Independence Party (Site not responding. Last check: 2007-10-22)
		As last year, the Court of Auditors point to problems in member states as the reason for much of the financial mess.
		The auditors say that "greater efficiency is needed in the supervisory systems and controls for EU funds managed jointly by the Commission, the member states, the beneficiary states and other bodies."
		"It is not surprising that the Court of Auditors refuses to clear 95% of the budget for the 10th year in a row", said Marta Andreasen, the Commission’s former Chief Accounting Officer to the EUobserver.
	www.ukip.org /abc_news/gen12.php?t=1&id=1109 (645 words)

	Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court of Auditors was established in 1977 with the revision of the budgetary arrangements in the Treaties.
		The Court of Auditors performs audits and produces reports independently, and is free to decide on the organisation of its work, in particular the scheduling of auditing activities, the time and way to present its observations, and the publicity to be given to its reports and opinions.
		The Court's auditors verify the supporting documents for financial operations and visit the direct administrators and beneficiaries of Community funding.
	www.europe-at-school.org /winners_arbeiten/European_Union_2-2003/court_of_auditors.htm (195 words)

	First Report of the Committee of Independent Experts (15/03/1999): 3. MED Programmes
		As regards the projects (of which there were 496 in all), the Court of Auditors noted in particular that ineligible expenditure was financed and that the award of contracts in response to a call for tenders was the exception rather than the rule.
		On 6 October 1995, the Court of Auditors informed the relevant Vice-President of the Commission (Mr Marín) of certain irregularities, with particular regard to the aspects concerning delegation and confusion of interests.
		It should be pointed out that, once the Court of Auditors had drawn the attention of Mr Marín to the irregularities discovered in the second half of 1995, he took significant remedial action (reports were requested, programmes and contracts were halted or suspended, and a new framework was established, etc.).
	www.europarl.eu.int /experts/3_en.htm (6179 words)

	DEsite : Court of Auditors (Site not responding. Last check: 2007-10-22)
		The members of the Court of Auditors are appointed with a qualified majority by the Council for a period of six years.
		Thus, the reports of the Court of Auditors are an important element in the decision of the Parliament whether or not to discharge the Commission.
		The president of the Court of Auditors, therefore, may appoint a committee that keeps in touch with the presidents of the national auditing entities.
	drcwww.kub.nl /dbi/instructie/eu/en/T17.htm (559 words)

	Dáil Éireann - Volume 510 - 04 November, 1999 - Written Answers. - European Court of Auditors.
		Andrews): The treaty establishing the European Community provides that members of the European Court of Auditors shall be chosen from among persons who belong or have belonged in their respective countries to external audit bodies or who are especially qualified for this office.
		By way of example, it stated that, while the composition of the court at the time was fairly successful in terms of the varied origin of its members, the lack of female representation was unjustifiable.
		Geoghegan-Quinn both fulfils the requirements for appointment to the Court of Auditors set out in the treaty and meets the criteria established by the European Parliament in that regard.
	www.oireachtas-debates.gov.ie /D/0510/D.0510.199911040082.html (281 words)

	Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court of Auditors has refused to sign-off European Community expenditure for the year 2002 (the 9th consecutive year).
		For the remaining 90% of the budget, the Court is not able to guarantee that expenditure was legal and regular.
		An open dialogue on the Court of Auditor's methodology is necessary.
	www.newton-dunn.com /press-releases/auditors.htm (364 words)

	The Treaty of the European Union --- The Maastricht Treaty - Title 4
		In the event of any breach of these obligations, the Court of Justice may, on application by the Council or the Commission, rule that the member concerned be, according to the circumstances, either compulsorily retired in accordance with Article 129 or deprived of his right to a pension or other benefits in its stead.
		The Court of Auditors shall examine whether all revenue has been received and all expenditure incurred in a lawful and regular manner and whether the financial management has been sound.
		The Court of Auditors may also, at any time, submit observations, particularly in the form of special reports, on specific questions and deliver opinions at the request of one of the other institutions of the Community.
	www.worldwideschool.org /library/books/hst/european/TheTreatyoftheEuropeanUnion---TheMaastrichtTreaty/chap10.html (4227 words)

	European Court of Auditors reports favorably on implementation of EU aid to Kosovo
		The Court of Auditors Report was published in the Official Journal of the European Communities on December 13, 2001.
		The Court also obtained reasonable assurance that the financial accounts for the financial year ended December 31, 2000 are reliable and that the underlying transactions are, taken as a whole, legal and regular.
		The recommendations of the Court of Auditors included: the computerization of budgetary accounts; the clarification of the role and responsibilities of the European Agency for Reconstruction's Governing Board with respect to the Agency's Management Committee; the setting up of policy framework and strategy by UNMIK to ensure the sustainability of EU-financed investments in Kosovo.
	www.seerecon.org /news/n20020108.htm (340 words)

	Slovenia Business Week (Site not responding. Last check: 2007-10-22)
		The mission of the European Court of Auditors is to audit independently the collection and spending of European Union funds and, through this, assess the way that the European institutions discharge these functions.
		The court also has the obligation to express its opinion on each change that is to be made to EU financial regulations.
		Slovenia's representative in the European Court of Auditors is former head of the Slovenian Court of Audit Vojko Antoncic.
	www.gzs.si /eng/news/sbw/head.asp?idc=17443 (168 words)

	The Sprout. Cover Story: OLAF poised to investigate Masonic network within EU institutions (Site not responding. Last check: 2007-10-22)
		And even though Watt admits in the dossier sent to Michel Hervé, the Secretary-General of the EU Court of Auditors, that the lion's share of his allegations are "hypothesis", his principle charge against OLAF for "failing to pursue leads" can no longer be ignored as the ramblings of a man suffering from "paranoia" or "disillusion".
		The Greek 'Member' of the EU Court of Auditors, Kalliopi Nikolaou, was accused outright by Watt in April for taking cash payments from individuals - in return for her placing them within the employment of the Court.
		It is important to note, that unlike other whistle-blowers, one of Watt's responsibilities as auditor in the EU Court of Auditors was to investigate corruption cases - as part of the Court's annual report on activities financed from the EU Budget - and so had privileged access to restricted information.
	www.thesprout.net /004/graft/graft12.htm (829 words)

	EUROPA - European Union institutions and other bodies - The European Court of Auditors (Site not responding. Last check: 2007-10-22)
		The Court’s job is to check that EU funds, which come from the taxpayers, are properly collected and that they are spent legally, economically and for the intended purpose.
		To do its job effectively, the Court of Auditors must remain completely independent of the other institutions but at the same time stay in constant touch with them.
		Finally, the Court of Auditors gives its opinion on proposals for EU financial legislation and for EU action to fight fraud.
	europa.eu.int /institutions/court-auditors/index_en.htm (456 words)

	First Report of the Committee of Independent Experts (15/03/1999): NUCLEAR SAFETY
		In the opinion of the Court of Auditors, interposing these agencies between the Commission and the European nuclear power station operators responsible for on-site assistance complicated programme implementation, contributed to delays and allowed excessive advances to be paid, thus artificially improving the rate of mobilisation of appropriations.
		As regards two thirds of the remainder of the contracts, the Court of Auditors considered that some invitations to tender tended to create the impression that there was satisfactory competition whereas, in fact, the Commission was in a quasi-monopolistic or oligopolistic position which encouraged private treaty.
		The Court of Auditors considered that the lack of a JMU in Moscow had prevented any continuous monitoring of programmes in Russia until the end of 1997.
	www.europarl.eu.int /experts/7_en.htm (4211 words)

	PRESS RELEASE No 11/2000 : Swearing in by the new Members of the Court of Auditors of the European Communities (Site not responding. Last check: 2007-10-22)
		At a formal sitting of the Court of Justice of the European Communities in Luxembourg, the new Members of the Court of Auditors of the European Communities gave the solemn undertaking prescribed by the Treaties on the occasion of the taking up of their duties.
		Mr Jan O. Karlsson, President of the Court of Auditors, delivered a speech, describing the responsibility of the Members of the Court of Auditors, both institutional and personal, towards the citizens of Europe.
		The texts of the speeches of the President of the Court of Justice and the President of the Court of Auditors are available to the press.
	curia.eu.int /en/actu/communiques/cp00/info/cp0011en.htm (278 words)

	Dáil Éireann - Volume 437 - 27 January, 1994 - Written Answers. - European Court of Auditors Appointment.
		Barry Desmond MEP to the court and gave a positive opinion on his appointment.
		The selection of nominees to the Court of Auditors and their final appointment is a matter for the member states and for the Council.
		The fact that the Parliament drew attention to the lack of gender balance among the nominees and the fact that there were no women among the group proposed will be carefully noted by the Council and by the member states.
	www.oireachtas-debates.gov.ie /D/0437/D.0437.199401270016.html (242 words)

	1. General legal framework (Site not responding. Last check: 2007-10-22)
		The 1976 Constitution of the Portuguese Republic (CPR) includes the Tribunal de Contas (Court of Auditors) on the list of Courts, [1] qualifying it as a sovereign body – on a par with the President of the Republic, the Portuguese Parliament and the Government.
		The Tribunal de Contas (Court of Auditors) is defined as « the supreme body which examines the legality of public expenditure and rules on the accounts which the law has ordered to be submitted to the Court » [4].
		Although this is the fundamental diploma regarding the organisation and operation of the Tribunal de Contas (Court of Auditors), there are others which are equally important.
	www.tcontas.pt /en/today/part01.shtm (817 words)

	Institutional corruption: open letter from Whistleblower Watt
		Seven months later, coincidentally or otherwise, recommendations for prosecution of a former Member of the Court, and her associates, on allegations of fraud, nepotism, and soliciting bribes in return for jobs, were presented to state prosecutors in Greece and Luxembourg.
		And although my allegations against the Court precipitated an internal enquiry by the institution, the results of which I understand have been privately passed to the European Parliament’s Budgetary Control Committee; yet that Committee’s members neither acknowledge my contribution, nor protest the Court’s vindictive pursuit of the “whistleblower” who gave rise to that internal enquiry.
		The Court has not informed me of the existence of that internal enquiry; has not sought my participation; has not informed me of its results; yet is pursuing a disciplinary procedure against me for “blowing the whistle”;
	www.justresponse.net /WattOpen.html (926 words)

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