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Accountability in the European Union : ウィキペディア英語版 | Accountability in the European Union
As with all public budgets, the EU's budget is also at risk of maladministration. Every year, the Court of Auditors reports on the management of the budget. The introduction of transparency and a double-entry book-keeping system is likely to improve budget management.〔(Auditor blames politicians for EC waste and corruption ) (The Sunday Herald, 8 August 2004)〕 In order to strengthen the means of fraud prevention, the Commission established the European Anti-Fraud Office (OLAF - Office Européen de Lutte Anti-Fraude) by EC, ECSC Decision 1999/352.〔(1999/352/EC, ECSC, Euratom: Commission Decision of 28 April 1999 establishing the European Anti-fraud Office (OLAF) )〕 The Office was given responsibility for conducting administrative anti-fraud investigations by having conferred on it a special independent status. ==Auditing== The Court of Auditors checks that all the Union's revenue has been received and all its expenditure incurred in a lawful and regular manner and that the EU budget has been managed soundly. The Court was established on 22 July 1975 by the Budgetary Treaty of 1975. The Court started operating as an external Community audit body in October 1977.
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