Traduction de «Service des postes - Vérification et comptabilité » (Français → Anglais) :

‘The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set’.

That, in the opinion of this House, the government should encourage regulatory changes by securities commissions to ensure the independence of financial auditors by: (a) prohibiting accounting firms which provide audit services from providing other accounting or financial consulting services to the same company; (b) requiring companies to disclose to shareholders in their annual report if their auditor has provided other accounting or financial consulting services to them; and (c) requiring companies to disclose to shareholders in their annual report the amount paid in audit fees ...[+++] and the amount paid for other non-audit financial services

2. The accounting officer shall carry out, or have carried out by an official or other servant in his own department or in the authorising department specially empowered for that purpose, checks, which should normally be effected on the spot and without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time-limit set.

Verification of the operation of the service and of the carrier's accounts: The operation of the service and the carrier's cost accounting for the route in question will be the subject of at least an annual examination in cooperation with the carrier.

The services procured by the Audit Commission fall within category 9 of Annex IA to the Directive (accounting, auditing and book-keeping services) and, pursuant to article 8, the award procedures for these contracts are therefore covered by the provisions of Title III to VI of the Directive.

The Commission attaches the following conditions to Atlas/GlobalOne: - FT and DT must establish and maintain access to their domestic public switched data networks in France and Germany, even after their integration into Atlas, on a non-discriminatory, open and transparent basis to all service providers offering low-level data services (i.e. using protocols such as X.25, Frame Relay, Internet or SNA); to ensure continued non-discriminatory access in the future, they must also implement any generally applied standardised interconnection standard that may modify, replace or co-exist with, the current standard; - FT and DT must treat Atla ...[+++]s/GlobalOne and all third party competitors in a non-discriminatory way in relation to their facilities; this condition extends to the availability of facilities-related services, to the terms and conditions of service provision and to relevant information on such services; - FT and DT are prohibited from any cross-subsidisation; to prevent cross-subsidies, all entities formed pursuant to the Atlas and GlobalOne ventures are established as distinct entities, separate from the parent companies; FT, DT and their joint entities must implement an analytical accounting system, subject to regular external auditing, to ensure that these entities deal with FT or DT on an arm's length basis at all times; - FT and DT acting as Atlas/GlobalOne's distributors in France and Germany must conclude separate one separate contract for their own services and one for the distributed Atlas/GlobalOne services respectively; each of the two contracts must identify the price and the rebate, if any, of each individual service provided; - FT must sell INFO AG, an important competitor of T-Data on the German data network services market, before a specified deadline.