Full report - National Audit Office

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This report has been prepared under Section 6 of the National Audit Act 1983 for presentation to the House of Commons in accordance with Section 9 of the Act. John Bourn National Audit Office Comptroller and Auditor General 4 June 2003 The National Audit Office study team consisted of: James Bromiley, Julie Lynn and Will Perry under the direction of David Corner This report can be found on the National Audit Office web site at www.nao.gov.uk For further information about the National Audit Office please contact: National Audit Office Press Office 157-197 Buckingham Palace Road Victoria London SW1W 9SP Tel: 020 7798 7400 Email: enquiries@nao.gsi.gov.uk
FINANCIAL MANAGEMENT IN THE EUROPEAN UNION: THE EUROPEAN COURT OF AUDITORS REPORT FOR THE YEAR 2001 Contents Executive summary 1 Part 1 Introduction 5 Budget for the year 2001 5 Budget Surplus 5 The European Court of Auditors' Annual Report 8 Discharge of the 2001 Community General Budget 8 The United Kingdom Parliament's scrutiny of 8 European matters Scope of the National Audit Office examination 8 Part 2 The European Court of Auditors' 9 Statement of Assurance and other findings Statement of Assurance for the year 2001 9 Reliability of the accounts 9 Legality and regularity of the 10 underlying transactions Issues relating to the United Kingdom 10 Conclusions 14 Part 3 Other financial management issues 15 Strengthening financial management and 15 control arrangements Reported fraud and irregularity 18 Enlargement 19 Conclusions 22 Appendices 1. Reports by the Comptroller and Auditor 23 General which relate to European matters since 1998-99 2. The procedure for setting, controlling and 24 accounting for the Community General Budget 3. Special Reports published by the European 26 Court of Auditors during 2002 4. The European Court of Auditors' main findings 27 on the reliability of the accounts of the Community for 2001 Acknowledgements: the photographs used in Figure 1 are reproduced courtesy of the Press Office of the General Secretariat of the European Union, the European Parliament, the European Commission, the European Court of Justice and the European Court of Auditors respectively.
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Full report - National Audit Office

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