Traduction de «Risultato contabile » (Italien → Anglais) :

3. Notes the ECA observation on the practice in the Agency's budget, as adopted by the Governing Board, which does not observe the principle of differentiated appropriations, which results in an accounting out-turn for the financial year that bears no relation to the economic reality, and in a cumulative deficit as of 31 December 2003, i.e. EUR 140,95 million, which is largely artificial;

€ 60.6 million charged to Spain for non-respect of payment deadlines in the nuts payment scheme; € 53.7 million charged to United Kingdom for non-respect of payment deadlines; € 48.5 million charged to Italy for non-respect of payment deadlines; € 35.8 million charged to Greece because the LPIS (Land parcel identification system) implemented to manage the direct payments schemes was found to be not fully operational to the standard required and on-the-spot checks were still carried out too late to be fully effective; € 26.7 million charged to the Netherlands because of the insufficient number of substitution controls in the export refun ...[+++]d scheme; € 17 million charged to Spain for non-respect of payment deadlines; € 8.7 million charged to France concerning the over thirty months slaughter scheme – technical and accounting controls were found to be deficient; € 7.5 million charged to France for weaknesses in the control system for subsidised-interest-loans and in secondary controls concerning Rural Development Programmes expenditure;

EU countries have to ensure that, when carrying out their work, a statutory auditor or an audit firm, and any natural person in a position to directly or indirectly influence the outcome of the statutory audit, is independent of the audited entity and is not involved in the decision-taking of the audited entity.

In that regard, it is sufficient to note that the contested decision was not reached on the basis of an acknowledgement on the part of the applicant but as a result of the audit of the supporting documents that the applicant subsequently produced (see paragraphs 39 and 41 above).

Since 1999, the Commission has to present not only the accounting result proper, but also a broader economic result taking into account the items affecting the assets and liabilities at the end of the year.

The Commission replies as follows : a) It is only natural for Operational Programmes covering a large number of projects and a multiannual timespan to need adjustment in the light of real progress on the ground. It cannot be concluded that the initial programming was inadequate ; b) Member States are responsible for the accuracy of their statements of expenditure. For its part the Commission - examines the statements critically and requires the correction of errors ; - gives advice to the Member States on questions of eligibility ; - carries out on-site inspections which involve inter alia eligibility checks by reference to the detailed accounting documentation ; c) The Commission can accept that the Monitoring Committees have not alway ...[+++]s functioned optimally, though the Court underestimates their contribution. Their rôle has been strengthened through the 1993 regulatory changes ; d) Where reports are inadequate the Commission withholds payment until the necessary information is provided.