Special Report No 07/2010: Audit of the clearance of accounts procedure

Abstract:

Whilst the management of agricultural expenditure is, in the main, shared between the Member States and the Commission, the latter is supposed to finally recognise the expenditure concerned to assume responsibility for the implementation of the budget. The procedure used for this is called the clearance of accounts and consists of two stages.

This special report outlines the results of the Court's examination of both stages of the clearance of accounts procedure, which aimed to determine whether they met the objectives set and allowed the Commission and other stakeholders to gain the necessary information as to the accuracy of the accounts and the legality and regularity of agricultural expenditure.