AUDIT AND PRESENTATION OF ACCOUNTS

The review should also include consideration of the continuing requirement for such a scheme, in view of the perception of the Participants, and of international organisations, in particular the United Nations, of the continued threat posed at that time by conflict diamonds.

An audit of the expenditure relating to common costs incurred in preparation for, or further to, operations, and operational costs which have not yet been audited by external auditors acting on behalf of ATHENA shall be carried out in the two months following the end of each financial year.

(c) A system of accounting and auditing standards and related oversight;

(d) maintenance of records and accounts related to the Project and arranging for the audit thereof; and

The provisions of this article shall be reviewed at the Review Conference convened in accordance with article 123, paragraph 1.

The examination referred to in paragraph 2 shall be conducted according to internationally accepted auditing standards.

(e) An independent auditor acceptable to the Bank has been appointed to carry out audits required under the Project.

We were not able to examine procedures underlying payments effected by bodies with delegated responsibilities due to limitations placed on the scope of our work by the SAPARD Agency (reference: audit report page P).

(i) certified copies of its consolidated financial statements, for such year prepared and audited in accordance with international auditing principles and standards consistently applied, by independent auditors; and

(i) have the records, accounts and financial statements referred to in paragraph (a) of this Section and the records and accounts for the Special Account for each fiscal year audited, in accordance with auditing standards acceptable to the Bank, consistently applied, by independent auditors acceptable to the Bank;

The Certifying Body shall conduct its examination according to internationally accepted auditing standards and the guidelines set out in Section E. Where the body appointed is the National Audit Office or equivalent, it may delegate some or all of the examination tasks referred to in paragraph 3 provided the tasks are discharged effectively.

The report shall be accompanied by information on the number and qualifications of staff undertaking the audit, on the work done, on the number of transactions examined, on the level of materiality and confidence obtained, on any weakness found and recommendations made for improvement, and on the operations of both the Certifying Body and other audit bodies, internal and external to the SAPARD Agency, from which all or part of the Certifying Body's assurance on the matters reported was gained.

Content of Audit Examination

(4) If the auditing examination or report is not carried out or elaborated in accordance with the first and second paragraph of this article, the Bank of Slovenia shall refuse the report and demand that the auditing examination be carried out by another certified auditor at the bank's expense.

2. reviewing the operations of auditing companies;

The latter shall examine them in accordance with the second paragraph of Article 206 of the Treaty.

(3) The Bank of Slovenia may require from the auditor additional explanations concerning the auditing examination.

(2) The Bank of Slovenia shall prescribe a more detailed form, the minimum extent, and the content of the auditing examination and of the auditor's report.

It is appropriate to provide that these active substances may remain on the market in order to allow them to be reviewed in the fourth phase of the review programme.

(1) A review expert shall, not later than eight days after his appointment, review the contracting entity's documentation and establish a grounded written opinion on the alleged infringements during the contract award procedure.

In conformity with Council Directive 89/665/EEC of 21 December 1989 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts(26), Member States shall ensure implementation of this Directive by effective, available and transparent mechanisms.

To this end, the officials whose operations are inspected by the Audit Board shall in particular: (a) make available their cash in hand, and present any other cash, securities and all types of assets, and the supporting documents in respect of their stewardship, with which they are entrusted, and also any books, registers and other documents relating thereto;

Whereas it is necessary in particular to specify the competent institutions of each Member State, the documents to be furnished and the formalities to be completed by persons concerned in order to obtain benefits, the procedures for administrative cheeks and medical examinations and the conditions for the reimbursement of benefits provided by the institution of one Member State on behalf of the institution of another Member State, and the dutics of the Audit Board;

It must provide those responsible for implementation with an inspection report and, if appropriate, an audit report.

It is appropriate to provide that these active substances may remain on the market in order to allow them to be reviewed in the fourth phase of the review programme.

an assessment of all or part of the competent authorities' control programme, including, where appropriate, a review of the inspection and audit programmes;

the certificate should also be accompanied by the inspection and audit reports drawn up by the same body in connection with its task, as specified in sections 5.3 and 5.4.

The review was finalised on 3 December 2002 in the format of the Commission reports for imazamox, oxadiargyl, oxasulfuron, ethoxysulfuron, foramsulfuron and cyazofamid.

Each agency shall set up an internal audit unit which shall make unannounced checks on the work of the other units, and in particular ensure that control certificates are being issued properly.

The administrative organisation of the SA must have an "internal audit unit", which will be responsible for assisting the national authorities in the activities of control and inspection that they will undertake on the approved SAs.

The beneficiary of an operating grant shall keep available for the Commission all the supporting documents, including the audited financial statement, regarding expenditure incurred during the grant year, for a period of five years following the last payment.

(5) It has appeared from the various examinations made that plant protection products containing deltamethrin may be expected to satisfy, in general, the requirements laid down in Article 5(1)(a) and (b) and Article 5(3) of Directive 91/414/EEC, in particular with regard to the uses which were examined and detailed in the Commission review report.

The instruments to be employed in the course of the operations covered by this Regulation shall include, within the limits established by the budgetary authority during the annual budget procedure, technical assistance, training or other services, supplies and works, along with audits and evaluation and monitoring missions.

(4) The UN Security Council has expressed its intention to consider whether and how to make available the funds and economic resources frozen pursuant to UNSCR 1532 (2004) to the Government of Liberia, once that Government has established transparent accounting and auditing mechanism to ensure the responsible use of government revenue to benefit directly the people of Liberia.

Whereas it is necessary in particular to specify the competent institutions of each Member State, the documents to be furnished and the formalities to be completed by persons concerned in order to obtain benefits, the procedures for administrative cheeks and medical examinations and the conditions for the reimbursement of benefits provided by the institution of one Member State on behalf of the institution of another Member State, and the duties of the Audit Board;

In the context of the operations referred to in Article 3, Community support may include the financing of action to provide technical assistance, training and other services, supplies, works, studies (which should, as far as possible, be entrusted to or involve collaboration with consultants either of the host country or stationed there, and involve universities and research institutes), audits and evaluation and monitoring missions.

REVIEW MECHANISM

Auditing costs

The first such review should take place no later than three years after the effective starting date of the Certification Scheme.

The persons involved in implementing ATHENA's expenditure shall give the administrator and the persons responsible for the audit of that expenditure the necessary assistance in performing their task.

However, the administrator or persons appointed by him/her may at any time carry out an audit of the common costs of ATHENA incurred in preparation for, or further to, operations, or the operational common costs of an operation.

activities which by their very nature cannot be carried out at a distance and by electronic means, such as the statutory auditing of company accounts or medical advice requiring the physical examination of a patient are not information society services.

The persons responsible for auditing ATHENA's expenditure must, before carrying out their task, have received clearance for access to classified information up to at least "Secret UE" level held by the Council, or equivalent clearance from a Member State or NATO, as appropriate.

The administrator and the persons responsible for auditing ATHENA's expenditure shall have access without delay and without giving prior notice to the documents and to the contents of all data supports relating to that expenditure, and to the premises where those documents and supports are kept.

The examination shall be conducted according to internationally accepted auditing standards.

continued oversight records including all audit records.

With a view to external audits, a six-member college of auditors shall be established.

within its audit mandate the College of Auditors and its members shall be completely independent and solely responsible for the conduct of the external audit;

the national audit authorities who will carry out the checks required under Article 5(1) of this Decision,