Law-ref.org TREATY ESTABLISHING A CONSTITUTION FOR EUROPE
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ARTICLE-I-31: The Court of Auditors     [go to this ARTICLE]
... It shall examine the accounts of all Union revenue and expenditure, and shall ensure good financial management. ...


ARTICLE-I-53: Budgetary and financial principles     [go to this ARTICLE]
... All items of Union revenue and expenditure shall be included in estimates drawn up for each financial year and shall be shown in the Union's budget, in accordance with Part III. ...
... The revenue and expenditure shown in the budget shall be in balance. ...


ARTICLE-I-54: The Union's own resources     [go to this ARTICLE]
... Without prejudice to other revenue, the Union's budget shall be financed wholly from its own resources. ...


... The countries and territories may, however, levy customs duties which meet the needs of their development and industrialisation or produce revenue for their budgets. ...


... The Court of Auditors shall examine the accounts of all revenue and expenditure of the Union. It shall also examine the accounts of all revenue and expenditure of any body, office or agency set up by the Union insofar as the instrument establishing that body, office or agency does not preclude such examination. ...
... The Court of Auditors shall examine the accounts of all revenue and expenditure of the Union. It shall also examine the accounts of all revenue and expenditure of any body, office or agency set up by the Union insofar as the instrument establishing that body, office or agency does not preclude such examination. ...
... The Court of Auditors shall examine whether all revenue has been received and all expenditure incurred in a lawful and regular manner and whether the financial management has been sound. In doing so, it shall report in particular on any cases of irregularity. ...
... The audit of revenue shall be carried out on the basis of the amounts established as due and the amounts actually paid to the Union. ...
... The audit shall be based on records and, if necessary, performed on the spot in the other institutions, or on the premises of any body, office or agency which manages revenue or expenditure on behalf of the Union and in the Member States, including on the premises of any natural or legal person in receipt of payments from the budget. In the Member States the audit shall be carried out in liaison with national audit bodies or, if these do not have the necessary powers, with the competent national departments. The Court of Auditors and the national audit bodies of the Member States shall cooperate in a spirit of trust while maintaining their independence. These bodies or departments shall inform the Court of Auditors whether they intend to take part in the audit. ...
... The other institutions, any bodies, offices or agencies managing revenue or expenditure on behalf of the Union, any natural or legal person in receipt of payments from the budget, 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. ...
... In respect of the European Investment Bank's activity in managing Union revenue and expenditure, rights of access by the Court of Auditors to information held by the Bank shall be governed by an agreement between the Court of Auditors, the Bank and the Commission. In the absence of an agreement, the Court of Auditors shall never theless have access to information necessary for the audit of Union expenditure and revenue managed by the Bank. ...
... In respect of the European Investment Bank's activity in managing Union revenue and expenditure, rights of access by the Court of Auditors to information held by the Bank shall be governed by an agreement between the Court of Auditors, the Bank and the Commission. In the absence of an agreement, the Court of Auditors shall never theless have access to information necessary for the audit of Union expenditure and revenue managed by the Bank. ...


... The draft budget shall contain an estimate of revenue and an estimate of expenditure. ...
... Each institution shall exercise the powers conferred upon it under this Article in compliance with the Constitution and the acts adopted thereunder, with particular regard to the Union's own resources and the balance between revenue and expenditure. ...


... The Council shall, on a proposal from the Commission, adopt a European regulation laying down the methods and procedure whereby the budget revenue provided under the arrangements relating to the Union's own resources shall be made available to the Commission, and the measures to be applied, if need be, to meet cash requirements. The Council shall act after consulting the European Parliament and the Court of Auditors. ...