audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the fund of funds where appropriate), and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 32(5) and (6) (where applicable), including provisions and requirements regarding access to documents by national audit authorities, Commission auditors and the European Court of Auditors in order to ensure a clear audit trail in accordance with Article 34;

33. Welcomes the Commission's decision to include in the DB for the second consecutive year payment appropriations (EUR 50 million) for the European Globalisation Adjustment Fund (EGF); underlines the fact that this not only gives higher visibility to the fund but also avoids transfers from other budget lines pursuing different aims and covering different needs; eagerly awaits the presentation of the mid-term review of the EGF Regulation by the Commission as a means of identifying ways to speed up the procedure for mobilising the fund and of simplifying its management rules;

47. Highlights the potential of the social economy, social enterprises, the not-for-profit sector and the public employment sector to provide supported employment opportunities and working environments for vulnerable groups, which should be explored and supported to the fullest by the Member States and under Community policies (the European Social Fund, Regional and Cohesion Funds, etc.);

- NPOs should keep full and accurate audit trails of funds transferred outside their jurisdiction/ country and of funds transferred to any person delivering service on behalf of the originator NPO.

10. Considers that the implementation of this principle must be facilitated by revising the rules on the financing of the participation of ACP parliamentarians in JPA sessions to bring them into line with the new approach contained in the Cotonou Agreement; welcomes, in this connection, the Assembly's intention to be more actively involved in scrutiny of the management of EDF funds, to ensure that payments are made effectively and speedily, and calls on the Commission to provide it with all the necessary assistance to this end, and, in particular, to specify how the funds set aside for ACP parliamentarians are administered and utilised ...[+++]in order to guarantee their participation; takes the view that, on the basis of a strict assessment of funding arrangements for JPA sessions, the establishment of a specific fund for the sole purpose of financing the participation of parliamentary representatives is an avenue worth exploring;

10. Considers that the implementation of this principle must be facilitated by revising the rules on the financing of the participation of ACP parliamentarians in JPA sessions to bring them into line with the new approach contained in the Cotonou Agreement; welcomes, in this connection, the Assembly's intention to be more actively involved in scrutiny of the management of EDF funds, to ensure that payments are made effectively and speedily, and calls on the Commission to provide it with all the necessary assistance to this end, and, in particular, to specify how the funds set aside for ACP parliamentarians are administered and utilised ...[+++]in order to guarantee their participation; takes the view that, on the basis of a strict assessment of funding arrangements for JPA sessions, the establishment of a specific fund for the sole purpose of financing the participation of parliamentary representatives is an avenue worth exploring;