§ Mr. Austin Mitchell
To ask the Chancellor of the Exchequer (1) what proportion of that expenditure from the EC's 1994 budget which the Court of Auditors has qualified is attributable to the United Kingdom; 
(2) what proportion of that expenditure from the 1994 budget which the Court of Auditors qualified is attributable to fraud as against accounting errors by (a) each member state and (b) the Commission. 
§ Mr. Heathcoat-Amory
The statement of assurance— SOA—published by the Court of Auditors on 14 November 1995 is global in nature. It does not seek to make an assessment of particular areas of spending nor does it seek to analyse accounting or other errors by member states or by the institutions of the Community. An explanatory memorandum on the SOA will shortly be deposited in Parliament.