# C_2010342EN.01000701.xml

| 16.12.2010 | EN | Official Journal of the European Union | C 342/7 |
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16.12.2010

EN

Official Journal of the European Union

C 342/7

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REPORT

on the annual accounts of the Clean Sky Joint Undertaking for the financial year ended 31 December 2009, together with the replies of the Joint Undertaking

2010/C 342/02

TABLE OF CONTENTS

TABLE OF CONTENTS

| | Paragraph | Page |
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| INTRODUCTION ... | 1-6 | 8 |
| STATEMENT OF ASSURANCE ... | 7-16 | 8 |
| COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT ... | 17-22 | 9 |
| OTHER MATTERS ... | 23-29 | 9 |
| Table ... | 11 |
| Replies of the Joint Undertaking ... | 13 |

Paragraph

Paragraph

Page

Page

INTRODUCTION ...

1-6

8

STATEMENT OF ASSURANCE ...

7-16

8

COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT ...

17-22

9

OTHER MATTERS ...

23-29

9

Table ...

11

Replies of the Joint Undertaking ...

Replies of the Joint Undertaking

13

INTRODUCTION

INTRODUCTION

| 1. | The Clean Sky Joint Undertaking, located in Brussels, was set up in December 2007 (1) for the period up to 31 December 2017. |
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1.

The Clean Sky Joint Undertaking, located in Brussels, was set up in December 2007 (1) for the period up to 31 December 2017.

1

| 2. | The objective of the Clean Sky Joint Undertaking is to accelerate the development, validation and demonstration of clean air transport technologies in the EU for earliest possible deployment (see Table). |
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2.

The objective of the Clean Sky Joint Undertaking is to accelerate the development, validation and demonstration of clean air transport technologies in the EU for earliest possible deployment (see Table).

Table

| 3. | The research activities coordinated by the Joint Undertaking are divided into six technological areas or ‘integrated technology demonstrators’ (ITDs). |
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3.

The research activities coordinated by the Joint Undertaking are divided into six technological areas or ‘integrated technology demonstrators’ (ITDs).

| 4. | The founding members of the Joint Undertaking are the European Union represented by the Commission as public representative, and industrial partners as the leaders of the ITDs, together with the associate members of the ITDs. |
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4.

The founding members of the Joint Undertaking are the European Union represented by the Commission as public representative, and industrial partners as the leaders of the ITDs, together with the associate members of the ITDs.

| 5. | The maximum EU contribution to the Clean Sky Joint Undertaking to cover running costs and research activities is 800 million euro to be paid from the budget of the Seventh Research Framework Programme. Other Members of the Joint Undertaking are to contribute resources at least equal to the EU contribution, including in-kind contributions. |
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5.

The maximum EU contribution to the Clean Sky Joint Undertaking to cover running costs and research activities is 800 million euro to be paid from the budget of the Seventh Research Framework Programme. Other Members of the Joint Undertaking are to contribute resources at least equal to the EU contribution, including in-kind contributions.

| 6. | The Joint Undertaking started working autonomously on 16 November 2009. |
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6.

The Joint Undertaking started working autonomously on 16 November 2009.

16.

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| 16. | The comments which follow do not call the Court’s opinions into question. |
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The comments which follow do not call the Court’s opinions into question.

COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT

COMMENTS ON BUDGETARY AND FINANCIAL MANAGEMENT

Implementation of the budget

Implementation of the budget

| 17. | The adoption, structure and presentation of the approved budget of the Joint Undertaking for 2009 were not in line with the Council Regulation setting up the Clean Sky Joint Undertaking, nor the Financial Rules of the Joint Undertaking. The budget does not respect the principle of equilibrium and does not include all the required elements (for example, a staff establishment plan). |
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17.

The adoption, structure and presentation of the approved budget of the Joint Undertaking for 2009 were not in line with the Council Regulation setting up the Clean Sky Joint Undertaking, nor the Financial Rules of the Joint Undertaking. The budget does not respect the principle of equilibrium and does not include all the required elements (for example, a staff establishment plan).

| 18. | The final budget included commitment appropriations of 91 million euro and payment appropriations of 60 million euro. The utilisation rate for commitment appropriations was 98 %, the rate for payment appropriations was less than 1 %. The Joint Undertaking concluded contracts for 70,6 million euro in December 2009, but the pre-financing payments amounting to 56,5 million euro could only be made in January 2010. |
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18.

The final budget included commitment appropriations of 91 million euro and payment appropriations of 60 million euro. The utilisation rate for commitment appropriations was 98 %, the rate for payment appropriations was less than 1 %. The Joint Undertaking concluded contracts for 70,6 million euro in December 2009, but the pre-financing payments amounting to 56,5 million euro could only be made in January 2010.

| 19. | The research activities pre-financed by the Commission in 2008 on behalf of the Joint Undertaking were not fully implemented during 2009. Due to delays in the projects, only 8,7 million euro or 65 % of the 13,6 million euro pre-financing was used. Therefore, at the end of 2009, the Joint Undertaking had a potential outstanding recoverable amount of 4,9 million euro. |
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19.

The research activities pre-financed by the Commission in 2008 on behalf of the Joint Undertaking were not fully implemented during 2009. Due to delays in the projects, only 8,7 million euro or 65 % of the 13,6 million euro pre-financing was used. Therefore, at the end of 2009, the Joint Undertaking had a potential outstanding recoverable amount of 4,9 million euro.

Presentation of the accounts: members’ contributions

Presentation of the accounts: members’ contributions

| 20. | The Court notes that the activities of the EU Joint Undertakings are funded by contributions from their members, and that the Joint Undertakings have no capital as such. The Court recommended that this specific feature of the Joint Undertakings is clearly disclosed in the accounts. |
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20.

The Court notes that the activities of the EU Joint Undertakings are funded by contributions from their members, and that the Joint Undertakings have no capital as such. The Court recommended that this specific feature of the Joint Undertakings is clearly disclosed in the accounts.

| 21. | The Court therefore welcomes the fact that, in accordance with EU Accounting Rule 1 (Group Accounting), the contributions from members are presented under Net Assets in the Balance Sheets of the Joint Undertakings, and that further information on the nature of the contributions is provided in the Notes to the Accounts. |
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21.

The Court therefore welcomes the fact that, in accordance with EU Accounting Rule 1 (Group Accounting), the contributions from members are presented under Net Assets in the Balance Sheets of the Joint Undertakings, and that further information on the nature of the contributions is provided in the Notes to the Accounts.

| 22. | The Court considers that the presentation of members’ contributions in the Accounts of the Joint Undertakings should be harmonised as far as possible and notes the intention of the Commission to issue detailed guidance in this respect to the Joint Undertakings. |
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22.

The Court considers that the presentation of members’ contributions in the Accounts of the Joint Undertakings should be harmonised as far as possible and notes the intention of the Commission to issue detailed guidance in this respect to the Joint Undertakings.

OTHER MATTERS

OTHER MATTERS

Internal control systems

Internal control systems

| 23. | The Joint Undertaking is in the start-up phase and procedures have been developed for relevant areas of the organisation such as the financial workflow and procurements. However, as demonstrated by the Court’s audit findings, these internal control procedures require further development in order to meet the requirements for effective and efficient internal control set out in the Financial Rules of the Joint Undertaking. |
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23.

The Joint Undertaking is in the start-up phase and procedures have been developed for relevant areas of the organisation such as the financial workflow and procurements. However, as demonstrated by the Court’s audit findings, these internal control procedures require further development in order to meet the requirements for effective and efficient internal control set out in the Financial Rules of the Joint Undertaking.

| 24. | At the end of 2009, the underlying business processes had not yet been formalised and had not been validated by the Accounting Officer as required by the Financial Rules of the Joint Undertaking. |
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24.

At the end of 2009, the underlying business processes had not yet been formalised and had not been validated by the Accounting Officer as required by the Financial Rules of the Joint Undertaking.

| 25. | The Clean Sky Joint Undertaking uses the Commission’s financial management IT tools, which may be considered robust systems. However further development of IT processes and policies is necessary to ensure business continuity. |
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25.

The Clean Sky Joint Undertaking uses the Commission’s financial management IT tools, which may be considered robust systems. However further development of IT processes and policies is necessary to ensure business continuity.

| 26. | The procedure laid down in the Clean Sky Financial Rules and the General Agreement with the Commission for the request for payment of the Commission contributions was not properly applied. The Court tested five recovery orders, and found that in each case, the request for payment was not accompanied by the required cash-flow forecast. |
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26.

The procedure laid down in the Clean Sky Financial Rules and the General Agreement with the Commission for the request for payment of the Commission contributions was not properly applied. The Court tested five recovery orders, and found that in each case, the request for payment was not accompanied by the required cash-flow forecast.

Internal Audit Function and Commission Internal Audit Service

Internal Audit Function and Commission Internal Audit Service

| 27. | In line with the views expressed in its Opinions No 4/2008 on the Financial Regulation of the Fusion for Energy Joint Undertaking and No 2/2010 on the Financial Regulation of SESAR Joint Undertaking, the Court considers that the current provision in the Statutes of the Joint Undertaking on the role of the Commission’s internal auditor should be clarified. |
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27.

In line with the views expressed in its Opinions No 4/2008 on the Financial Regulation of the Fusion for Energy Joint Undertaking and No 2/2010 on the Financial Regulation of SESAR Joint Undertaking, the Court considers that the current provision in the Statutes of the Joint Undertaking on the role of the Commission’s internal auditor should be clarified.

| 28. | Article 11 of the Statutes of the Clean Sky Joint Undertaking states that the functions of the Commission’s internal auditor are to be carried out under the responsibility of the Governing Board of the Joint Undertaking. In the Court’s opinion, such an arrangement is appropriate for the internal auditing function within the Joint Undertaking but not for the Commission’s internal auditor, whose responsibilities relate to the general EU budget as a whole. |
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28.

Article 11 of the Statutes of the Clean Sky Joint Undertaking states that the functions of the Commission’s internal auditor are to be carried out under the responsibility of the Governing Board of the Joint Undertaking. In the Court’s opinion, such an arrangement is appropriate for the internal auditing function within the Joint Undertaking but not for the Commission’s internal auditor, whose responsibilities relate to the general EU budget as a whole.

Lack of host State agreement

Lack of host State agreement

| 29. | According to the Council Regulation of December 2007 setting up the Joint Undertaking, a host agreement should be concluded between the Clean Sky Joint Undertaking and Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium as host State to the Clean Sky Joint Undertaking. At the date of the audit, no such agreement had been signed. |
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29.

According to the Council Regulation of December 2007 setting up the Joint Undertaking, a host agreement should be concluded between the Clean Sky Joint Undertaking and Belgium concerning office accommodation, privileges and immunities and other support to be provided by Belgium as host State to the Clean Sky Joint Undertaking. At the date of the audit, no such agreement had been signed.

This report was adopted by Chamber II, headed by Mr Morten LEVYSOHN, Member of the Court of Auditors, in Luxembourg at its meeting of 20 October 2010.

For the Court of Auditors

Vítor Manuel da SILVA CALDEIRA

President

Table

The Clean Sky Joint Undertaking (Brussels)

| Areas of Union competence deriving from the Treaty | Competences of the Joint Undertaking as defined in Regulation (EC) No 71/2008 | Governance | Resources made available to the Joint Undertaking in 2009 | Main achievements for 2009 |
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| Articles 187 and 188 of the Treaty on the Functioning of the European Union

  Decision No 1982/2006/EC of the European Parliament and of the Council of 18 December 2006 concerning the Seventh Framework Programme provides for a Union contribution to the establishment of long-term public private partnerships in the form of joint technology initiatives which could be implemented through Joint Undertakings within the meaning of Article 187 TFEU. | Objectives

  The Clean Sky Joint Undertaking shall contribute to the implementation of the Seventh Framework Programme and in particular Theme 7; Transport (including Aeronautics) of the Specific Programme Cooperation.






  (a) | accelerating in the EU the development, validation and demonstration of clean air transport technologies for earliest possible deployment; |

Areas of Union competence deriving from the Treaty

Competences of the Joint Undertaking as defined in Regulation (EC) No 71/2008

Governance

Resources made available to the Joint Undertaking in 2009

Main achievements for 2009

Articles 187 and 188 of the Treaty on the Functioning of the European Union

Decision No 1982/2006/EC of the European Parliament and of the Council of 18 December 2006 concerning the Seventh Framework Programme provides for a Union contribution to the establishment of long-term public private partnerships in the form of joint technology initiatives which could be implemented through Joint Undertakings within the meaning of Article 187 TFEU.

Objectives

The Clean Sky Joint Undertaking shall contribute to the implementation of the Seventh Framework Programme and in particular Theme 7; Transport (including Aeronautics) of the Specific Programme Cooperation.

(a)

accelerating in the EU the development, validation and demonstration of clean air transport technologies for earliest possible deployment;

| (b) | ensuring coherent implementation of European research efforts aiming at environmental improvements in the field of air transport; |
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(b)

ensuring coherent implementation of European research efforts aiming at environmental improvements in the field of air transport;

| (c) | creating a radically innovative air transport system based on the integration of advanced technologies and full-scale demonstrators, with the target of reducing the environmental impact of air transport through significant reduction of noise and gaseous emissions, and improvement of the fuel economy of aircrafts; |
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(c)

creating a radically innovative air transport system based on the integration of advanced technologies and full-scale demonstrators, with the target of reducing the environmental impact of air transport through significant reduction of noise and gaseous emissions, and improvement of the fuel economy of aircrafts;

| (d) | accelerating the generation of new knowledge, innovation and the uptake of research proving the relevant technologies and fully integrated system of systems, in the appropriate operational environment, leading to strengthened industrial competitiveness. |
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(d)

accelerating the generation of new knowledge, innovation and the uptake of research proving the relevant technologies and fully integrated system of systems, in the appropriate operational environment, leading to strengthened industrial competitiveness.

Tasks

| (a) | bringing together a range of ITDs with the emphasis on innovative technologies and development of full-scale demonstrators; |
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(a)

bringing together a range of ITDs with the emphasis on innovative technologies and development of full-scale demonstrators;

| (b) | focusing efforts within ITDs on key deliverables that can help meet Europe’s environmental and competitiveness goals; |
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(b)

focusing efforts within ITDs on key deliverables that can help meet Europe’s environmental and competitiveness goals;

| (c) | enhancing the technology verification process in order to identify and remove obstacles to future market penetration; |
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(c)

enhancing the technology verification process in order to identify and remove obstacles to future market penetration;

| (d) | pooling user requirements to guide investment in research and development towards operational and marketable solutions; |
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(d)

pooling user requirements to guide investment in research and development towards operational and marketable solutions;

| (e) | implementing the research and development activities needed, where appropriate by awarding grants following calls for proposals; |
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(e)

implementing the research and development activities needed, where appropriate by awarding grants following calls for proposals;

| (f) | awarding grants to support research performed by its Members and by other entities selected following calls for proposals in accordance with open criteria agreed by the Governing Board; |
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(f)

awarding grants to support research performed by its Members and by other entities selected following calls for proposals in accordance with open criteria agreed by the Governing Board;

| (g) | publishing information on the projects, including the name of the recipients and the amount of the financial contribution of the Clean Sky Joint Undertaking per recipient; |
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(g)

publishing information on the projects, including the name of the recipients and the amount of the financial contribution of the Clean Sky Joint Undertaking per recipient;

| (h) | ensuring the provision of services and supply contracts, where appropriate, through calls for tender; |
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(h)

ensuring the provision of services and supply contracts, where appropriate, through calls for tender;

| (i) | mobilising the public and private sector funds needed; |
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(i)

mobilising the public and private sector funds needed;

| (j) | liaising with national and international activities in the Joint Undertaking technical domain, in particular with the SESAR Joint Undertaking; |
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(j)

liaising with national and international activities in the Joint Undertaking technical domain, in particular with the SESAR Joint Undertaking;

| (k) | informing, by way of periodic meetings, the National States Representative Group and involving ACARE; |
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(k)

informing, by way of periodic meetings, the National States Representative Group and involving ACARE;

| (l) | notifying legal entities that have concluded a grant agreement with the Clean Sky Joint Undertaking of the potential borrowing opportunities from the European Investment Bank, in particular the Risk Sharing Finance Facility set up under the Seventh Framework Programme; |
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(l)

notifying legal entities that have concluded a grant agreement with the Clean Sky Joint Undertaking of the potential borrowing opportunities from the European Investment Bank, in particular the Risk Sharing Finance Facility set up under the Seventh Framework Programme;

| (m) | stimulating the involvement of SMEs in its activities, in line with the objectives of the Seventh Research Framework Programme; in this respect the Clean Sky Joint Undertaking shall establish relevant quantitative targets in line with those set in the Seventh Framework Programme; |
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(m)

stimulating the involvement of SMEs in its activities, in line with the objectives of the Seventh Research Framework Programme; in this respect the Clean Sky Joint Undertaking shall establish relevant quantitative targets in line with those set in the Seventh Framework Programme;

| (n) | developing close cooperation and ensure coordination with related European (in particular the Framework Programme), national and transnational activities. |
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(n)

developing close cooperation and ensure coordination with related European (in particular the Framework Programme), national and transnational activities.

1 —   Governing Board

The Governing Board is the governing body of the Clean Sky Joint Undertaking.

2 —   ITD Steering Committees

ITD Steering Committees shall be established by the Governing Board for each of the six ITDs. The following ITDs shall be established:

| (a) | Smart Fixed Wing; |
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(a)

Smart Fixed Wing;

| (b) | Green Regional Aircraft; |
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(b)

Green Regional Aircraft;

| (c) | Green Rotorcraft; |
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(c)

Green Rotorcraft;

| (d) | Systems for Green Operations; |
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(d)

Systems for Green Operations;

| (e) | Green and Sustainable Engine; |
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(e)

Green and Sustainable Engine;

| (f) | Eco-Design. |
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(f)

Eco-Design.

3 —   National States Representative Group

The National States Representative Group shall consist of one representative of each Member State and of each other country associated with the Framework Programme. It shall elect a chairman from among its members.

4 —   The General Forum

The General Forum is a consultative body to the Clean Sky Joint Undertaking. The General Forum shall be composed of one representative from:

| (a) | each Member of the Clean Sky Joint Undertaking; |
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(a)

each Member of the Clean Sky Joint Undertaking;

| (b) | each Partner. |
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(b)

each Partner.

5 —   Executive Director

The Director shall be responsible for the day-to-day management of the Joint Undertaking and its legal representative. He shall be accountable to the Governing Board.

6 —   External Audit

Court of Auditors.

7 —   Discharge Authority

Parliament on a recommendation of the Council.

Budget

95,23 million euro of which 91 million euro funded by EU budget contribution; 3,39 million euro in-cash contribution and 91,84 million euro in-kind contribution from private industry members foreseen

Staff at 31 December 2009

18 posts in the establishment plan of which 10 occupied at 31.12.2009 (includes 1 CA post).

Total staff number: 10

assigned to the following duties:

| — | operational tasks: 2, |
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operational tasks: 2,

| — | administrative and support tasks: 4, |
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administrative and support tasks: 4,

| — | mixed tasks: 4. |
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mixed tasks: 4.

Operational achievements:

| — | Smart Fixed-Wing Aircraft: choice of the high-speed demonstrator and counter-rotating open rotor flying test bed, |
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Smart Fixed-Wing Aircraft: choice of the high-speed demonstrator and counter-rotating open rotor flying test bed,

| — | Green Regional Aircraft: definition of the main requirements for primary structures; screening of promising technologies for low-noise configuration, |
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Green Regional Aircraft: definition of the main requirements for primary structures; screening of promising technologies for low-noise configuration,

| — | Green Rotorcraft: definition of a baseline rotor for innovative blades, tools for on board management of low noise flight paths, |
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Green Rotorcraft: definition of a baseline rotor for innovative blades, tools for on board management of low noise flight paths,

| — | Sustainable and Green Engines: Initial propeller system design and configuration studies completed, preliminary design of modules, |
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Sustainable and Green Engines: Initial propeller system design and configuration studies completed, preliminary design of modules,

| — | Systems for Green Operations: provision of all data reference and high-level specification for large aircraft, selection of flight management, |
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Systems for Green Operations: provision of all data reference and high-level specification for large aircraft, selection of flight management,

| — | Eco-Design: Finalisation requirements for the greening of new materials, manufacturing process, long-life structure and aircraft end of life; state-of-the-art analysis to highlight more than 150 technology candidates, |
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Eco-Design: Finalisation requirements for the greening of new materials, manufacturing process, long-life structure and aircraft end of life; state-of-the-art analysis to highlight more than 150 technology candidates,

| — | launch of the first call for proposals and relevant selection (57 topics). |
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launch of the first call for proposals and relevant selection (57 topics).

Other main achievements:

| — | Clean Sky autonomy was achieved on 16 November 2009, |
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Clean Sky autonomy was achieved on 16 November 2009,

| — | a joint procedure for the acquisition of final premises to house Clean Sky was launched together with 4 other JTIs. |
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a joint procedure for the acquisition of final premises to house Clean Sky was launched together with 4 other JTIs.

Source: Information submitted by the Joint Undertaking.

REPLIES OF THE JOINT UNDERTAKING

Implementation of the budget

Paragraph 17

Clean Sky acknowledges the weaknesses mentioned relating to the budget and establishment plan and has since resolved this situation with new Governing Board decisions on these issues for the 2010 budget.

Paragraph 18

Clean Sky acknowledges the low implementation rate for payments in 2009, which was a consequence of the start-up phase of the JU. After having reached its full workforce in April 2010, it has taken steps to reach a satisfactory timely execution of payments for pre-financing from 2010.

Paragraph 19

The start-up phase of the Clean Sky programme has resulted in some underimplementation of the budget. The Joint Undertaking has addressed the need for improvement on this issue with its industrial partners and is enforcing the monitoring of budget implementation in 2010.

Presentation of the accounts: members’ contributions

Paragraphs 20-22

Clean Sky JU intends to continue to align itself with the harmonised approach of all JUs and welcomes any guidance in this context.

Internal control systems

Paragraph 23

Clean Sky continues to develop its internal controls and is putting in place consistent and efficient methods of working which take into account the CS internal control standards for effective management, through a comprehensive process approach.

Paragraph 24

The Accounting Officer has taken on board the remarks of the Court concerning the validation of the underlying business processes and the accounting system and has incorporated a statement regarding the validation of systems in the Certificate of the Accounting Officer in the final accounts. She will continue to work on this in 2010 as these processes mature.

Paragraph 25

Clean Sky takes note of the Court’s comment and is taking steps to improve its IT processes and policies. The business continuity aspects are being developed in conjunction with the other Joint Undertakings, with whom Clean Sky shares its IT infrastructure.

Paragraph 26

Clean Sky will endeavour to follow the procedure set out in the Financing Agreement with the European Commission for its future instalment requests. A mechanism for monitoring cash-flow forecasts has been set up in 2010.

Internal Audit Function and Commission Internal Audit Service

Paragraphs 27-28

Clean Sky has addressed this issue with the Internal Audit Service of the Commission and with DG Research in a joint note issued in March 2010 by the Executive Directors of the Clean Sky and Innovative Medicines Initiative Joint Undertakings.

Lack of host State agreement

Paragraph 29

Clean Sky continues to cooperate for the implementation of the provisions of a host State agreement and awaits the outcome of the next steps of the procedure to have an agreement signed.

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(1)  Council Regulation (EC) No 71/2008 of 20 December 2007 setting up the Clean Sky Joint Undertaking (OJ L 30, 4.2.2008, p. 1).

1

(2)  These accounts should be accompanied by a report on the budgetary and financial management during the year which gives, inter alia, an account of the rate of implementation of the appropriations with summary information on the transfers of appropriations among the various budget items.

2

(3)  The financial statements include the balance sheet and the economic outturn account, the cash-flow table, the statement of changes in capital and the annex to the financial statements which includes the description of the significant accounting policies and other explanatory information.

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(4)  The budget implementation reports should comprise the budget outturn account and its annex.

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(5)  OJ L 248, 16.9.2002, p. 1.

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(6)  Financial Rules of the Clean Sky Joint Undertaking adopted by Decision of its Governing Board on 7 November 2008.

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(7)  Article 33 of Commission Regulation (EC, Euratom) No 2343/2002 of 19 November 2002 (OJ L 357, 31.12.2002, p. 72).

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(8)  Article 38 of Regulation (EC, Euratom) No 2343/2002.

8

(9)  The rules concerning the presentation of the accounts and accounting by EU bodies are laid down in Chapter 1 of Title VII of Regulation (EC, Euratom) No 2343/2002 as last amended by Regulation (EC, Euratom) No 652/2008 of 9 July 2008 (OJ L 181, 10.7.2008, p. 23) and are incorporated in the Financial Rules of Clean Sky Joint Undertaking.

9

(10)  International Federation of Accountants (IFAC) and International Standards of Supreme Audit Institutions (ISSAI).

10

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