§ Mr. Austin MitchellTo ask the Secretary of State for International Development, what means the European Court of Auditors has of examining the accounts of disbursing bodies of aid to developing countries in the relevant receiving states [74275]
§ Clare ShortThe statement of Assurance sections of the Court of Auditor's Annual Report which relate to the External Actions budget lines and to the European Development Fund are based on an examination of representative random samples of contracts concluded by the Commission, drawn from the database and on660W payments made in the same year drawn from the Commission's central accounting system. The audit examines whether the transactions are legal and regular in accordance with the Financial Regulation. This work is supplemented by on the spot audits of transactions for which much of the documentary evidence is only available in the beneficiary countries. The Court of Auditors also examines the Commission's systems of procedures and controls to evaluate their theoretical and practical effectiveness.