Traduction de «Secteur de dépenses » (Français → Anglais) :

Operate public accounting systems that comprehensively cover all areas of income and expenditure. These must be subject to internal control and independent audits.

47. Believes that control systems cannot aim at zero risk in all spending areas, not only because it would be extremely expensive, but also because it is unlikely that zero risk in all spending areas will ever be achieved; accepts that a certain risk of error will always exist when implementing any spending programmes; emphasises that tolerating risk is not the same as tolerating error and reaffirms that the Commission must pursue a zero-tolerance approach to all cases of mismanagement and fraud;

48. Believes that control systems cannot aim at zero risk in all spending areas, not only because it would be extremely expensive, but also because it is unlikely that zero risk in all spending areas will ever be achieved; accepts that a certain risk of error will always exist when implementing any spending programmes; emphasises that tolerating risk is not the same as tolerating error and reaffirms that the Commission must pursue a zero-tolerance approach to all cases of mismanagement and fraud;

11. Considers a clear and transparent presentation of the EU's budget an absolute necessity also with regard to the need to communicate to European citizens how EU money is spent; is aware that activity-based budgeting aims to match financial and human resources to political objectives according to the policy areas of Commission spending; is concerned, however, that differentiating between operational and administrative expenditure of the Commission has become increasingly difficult and that an already substantial amount of what is, in reality, administrative expenditure is financed from operational allocations;

10. Considers a clear and transparent presentation of the European Union's budget an absolute necessity also with regard to the need to communicate to European citizens how EU money is spent; is aware that activity-based budgeting aims to match financial and human resources to political objectives according to the policy areas of Commission spending; is concerned, however, that differentiating between operational and administrative expenditure of the Commission has become increasingly difficult and that an already substantial amount of what is, in reality, administrative expenditure is financed from operational allocations;

11. Considers a clear and transparent presentation of the EU's budget an absolute necessity also with regard to the need to communicate to European citizens how EU money is spent; is aware that activity-based budgeting aims to match financial and human resources to political objectives according to the policy areas of Commission spending; is concerned, however, that differentiating between operational and administrative expenditure of the Commission has become increasingly difficult and that an already substantial amount of what is, in reality, administrative expenditure is financed from operational allocations;