The Court of Auditors shall examine the accounts of all revenue and expenditure of the Community. ... These audits may be carried out before the closure of accounts for the financial year in question.
In such cases, the contribution from the ERDF referred to in paragraph 4 corresponding to annual instalments not yet committed, or annual instalments committed and de-committed totally or partially during the same budgetary year, which have not been re-allocated to another programme of the same category of external cooperation programmes, shall be allocated to the internal cross-border cooperation programmes ...
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Inglise rühma eelistus ET-EN suunas tõlkimisel. [17.09.1999]
