Traduction de «fiche pour fixateur externe » (Français → Anglais) :

In the case of multiannual operations, the financial statement shall contain the foreseeable schedule of annual requirements in terms of appropriations and posts, including for external staff, and an evaluation of their medium-term financial impact.

38. Urges the Agencies to standardise the structure of their AARs in accordance with the format used by the Commission’s Directorates-General (DGs) and, accordingly, to provide detailed and complete information on: the implementation of their AWP, budget and staff policy plan, indicators for the budgetary management such as year-end spending (i.e. the budget commitments made by the Agency in the final three months of the year), management and internal control systems, internal/external audit findings, the follow-up to the audit recommendations, the discharge recommendation, and the statement of assurance of the Executive Director; calls ...[+++] also on the Agencies to provide in their AARs information resulting from the Financial Statements and from the report on budgetary and financial management foreseen in the context of the discharge procedure, provided the time constraints of the preparation of the Union annual consolidated accounts are respected;

38. Urges the Agencies to standardise the structure of their AARs in accordance with the format used by the Commission's Directorates-General (DGs) and, accordingly, to provide detailed and complete information on: the implementation of their AWP, budget and staff policy plan, indicators for the budgetary management such as year-end spending (i.e. the budget commitments made by the Agency in the final three months of the year), management and internal control systems, internal/external audit findings, the follow-up to the audit recommendations, the discharge recommendation, and the statement of assurance of the Executive Director; calls ...[+++] also on the Agencies to provide in their AARs information resulting from the Financial Statements and from the report on budgetary and financial management foreseen in the context of the discharge procedure, provided the time constraints of the preparation of the Union annual consolidated accounts are respected;

2. An external audit of the financial statements and underlying accounts, produced by an approved auditor, or in the case of organisations possessing an independent audit function, an independent audit, may be demanded by the authorising officer responsible in support of any payment on the basis of his analysis of risks.

In other words, in every department and agency, we have established a new conceptual model which I can send you — which makes it possible for us to conduct assessments internally and externally.