10. Takes note from the Court of Auditors' report that in 2011, the College made 38 budgetary transfers amounting to EUR 1,8 million; is of the opinion that budget planning and budget implementation procedures should be further strengthened and calls on the College to inform the discharge authority of the actions taken to address that deficiency as it indicates weaknesses in budget planning and is at odds with the principle of specification;

9. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the powers and duties of the accounting officer, including his or her appointment and termination of duties, his or her opinion on accounting and inventory systems, treasury and bank account management, signatures on accounts, management of account balances, transfer and conversion operations, methods of payment, legal entity files and the keeping of supporting documents.

9. The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the powers and duties of the accounting officer, including his or her appointment and termination of duties, his or her opinion on accounting and inventory systems, treasury and bank account management, signatures on accounts, management of account balances, transfer and conversion operations, methods of payment, legal entity files and the keeping of supporting documents.

6. Recalls that, following a request by the budgetary authority, the Court of Auditors drew up a technical opinion in 1996 concerning the financial commitments governing the Court of Justice's buildings; recalls, furthermore, that the above opinion contained no criticism of the legal and financial arrangements of the lease-option agreement of 1994 between the Court of Justice and Luxembourg, a fact which enabled the Parliament's Committee on Budgets to authorise an advance payment pursuant to that agreement (see transfer of appropriations nº 27/96); wonders why the reservations of the Court of Auditors on those arrangements, as summari ...[+++]sed in paragraph 20 e of its Special Report nº 5/2000, were not aired in its 1996 technical opinion;

The information on the original amount transferred was very poor; this information was missing in more than half of the advice slips/statements provided.

In 97. 6% of all transfers executed within the implementation study, the originators of the cross-border credit transfer received information on the transfers either on separate advice slips (82%) or on their bank statements.