10. Notes the Court of Auditors' observations of weaknesses in the system for reconciling suppliers’ statements with the corresponding records at the Agency; takes note of the Agency's reply that most of the public entities do not have centralised accounting systems and some of them do not implement accrual-based accounting, making the process of vendor balances’ reconciliation difficult; notes the Agency's commitment to make contact with the national authorities to try to implement alternative procedures with a view to reconciling its balances with those of its suppliers; calls on the Agency to regularly inform the discharge authority of the progress mad ...[+++]e with the national authorities to solve the issue;

10. Notes the Court of Auditors' observations of weaknesses in the system for reconciling suppliers' statements with the corresponding records at the Agency; takes note of the Agency's reply that most of the public entities do not have centralised accounting systems and some of them do not implement accrual-based accounting, making the process of vendor balances' reconciliation difficult; notes the Agency's commitment to make contact with the national authorities to try to implement alternative procedures with a view to reconciling its balances with those of its suppliers; calls on the Agency to regularly inform the discharge authority of the progress mad ...[+++]e with the national authorities to solve the issue;

15. Calls on the Commission to maintain the threshold of 30% for the obligation to purchase spare parts, in order to keep authorised repairers' freedom to purchase spare parts from other sources than the vehicle manufacturer and therefore avoid coming back to a quasi-captive supplying, which would increase spare parts' prices and cut other spare parts suppliers' activity;

15. Calls on the Commission to maintain the threshold of 30% for the obligation to purchase spare parts, in order to keep authorised repairers' freedom to purchase spare parts from other sources than the vehicle manufacturer and therefore avoid coming back to a quasi-captive supplying, which would increase spare parts' prices and cut other spare parts suppliers' activity;

They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the financial outturn report on the basis of records or on the spot and, for the same purposes, all documents and data created or stored on a magnetic medium.

The liberalisation is proposed on the condition that Member States ensure that the consumers are informed about the origin of spare parts so that they can decide if they want to buy a spare part of the vehicle manufacturer (VM), of the original equipment supplier (OES) or of an independent supplier (non-OES).