Auditors whether they
intend to take part in the audit.
The other institutions of the Community and the national audit bodies
or, if these do not have the necessary powers, the competent national
departments, shall forward to the Court of Auditors, at its request, any
document or information necessary to carry out its task.
4. The Court of Auditors shall draw up an annual report after the close
of each financial year. It shall be forwarded to the other institutions of
the Community and shall be published, together with the replies of
these institutions to the observations of the Court of Auditors, in the
Official Journal of the European Communities.
The Court of Auditors may also, at any time, submit observations,
particularly in the form of special reports, on specific questions and
deliver opinions at the request of one of the other institutions of the
Community.
It shall adopt its annual reports, special reports or opinions by a
majority of its members.
It shall assist the Europe and Parliament and the Council in exercising
their powers of control over the implementation of the budget.
5. The Court of Auditors shall also draw up a separate annual report
stating whether the accounting other than that for the expenditure and
revenue referred to in paragraph 1 and the financial management by
the Commission relating thereto have been effected in a regular
manner. It shall draw up this report within six months of the end of the
financial year to which the accounts refer and shall submit it to the
Commission and the Council. The Commission shall forward it to the
European Parliament."
15) Article 78c shall be replaced by the following:
"ARTICLE 78c
The Commission shall implement the administrative budget, in
accordance with the provisions of the regulations made pursuant to
Article 78h, on its own responsibility and within the limits of the
appropriations, having regard to the principles of sound financial
management.
The regulations shall lay down detailed rules for each institution
concerning its part in effecting its own expenditure.
Within the administrative budget, the Commission may, subject to the
limits and conditions laid down in the regulations made pursuant to
Article 78h, transfer appropriations from one chapter to another or from
one subdivision to another."
16) Articles 78e and 78f shall be repealed.
17) Article 78g shall be replaced by the following:
"ARTICLE 78g
1. The European Parliament, acting on a