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The Court´s observations on the management of Community finances are published in its Annual report - together with the replies from the institutions concerned. The Annual report highlights those areas in which improvements are possible and desirable. Adopted every year in November, the report is examined by the European Parliament on a recommendation of the Council when it is considering whether or not to give a discharge to the Commission for its management of the budget.
The Court is not limited, however, to just this occasion if it wants to make its views felt. It can, at any time, issue special reports on specific areas of budget management. For their part, if the institutions feel they need guidance on some aspects of their management of funds they can ask the Court for an opinion and must do so before adopting documents relating to financial regulations and own resources (EU budget revenues).
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