14. Notes also that in 2009 the IAS carried out an audit on Financial Management and put forward two ‘critical’ and six ‘very important’ recommendations out of 15; is concerned that the two critical findings relate to the accounting post (i.e. ‘position to be filled by a temporary agent or an official’, ‘powers to be aligned with recommendations of the Commission's Accounting Officer’) and the validation of accounting systems, while the six ‘very important’ findings concern the need to better document its financial circuits, procurement design and planning, ex-post controls, reimbursement rules and exception reporti ...[+++]ng; urges, therefore, the Foundation to implement without delay the IAS's recommendations and to inform the discharge authority on the progress made in this respect;

There is therefore no link with the bank accounts mentioned in my answer of 2 July this year, where the accounts were opened or managed by staff other than the accounting officer, both inside and outside the territory of the European Union.

Secondly, the obligations imposed by the directive have been extended unreservedly to various non-financial activities and professions, such as auditors and accountants, estate agents, traders in precious stones and metals, money carriers, managers, owners and directors of casinos.

(20) The liability of authorising officers, accounting officers and imprest administrators is not different from that of other officials and staff and should be subject, under the Staff Regulations of officials of the European Communities, and the Conditions of employment of other servants of the European Communities, to the application of the existing disciplinary and financial compensation measures.

(20) The liability of authorising officers, accounting officers and imprest administrators is not different from that of other officials and staff and should be subject, under the Staff Regulations of officials of the European Communities, and the Conditions of employment of other servants of the European Communities, to the application of the existing disciplinary and financial compensation measures.

The liability of authorising officers, accounting officers and imprest administrators is not different from that of other officials and staff and should be subject, under the Staff Regulations of Officials of the European Communities and the Conditions of Employment of Other Servants of those Communities (hereinafter: "the Staff Regulations”) to the application of the existing disciplinary and financial compensation measures.