4. Repeats its invitation to the Commission, when fine-tuning its control strategy, to identify the point at which lack of results and the costs of control call for a policy change; in this connection looks forward to receiving the Commission report on the results of the tolerable risk/cost effectiveness studies on external action and the review of the EuropeAid control strategy, in good time for the 2009 discharge procedure;

4. Repeats its invitation to the Commission, when fine-tuning its control strategy, to identify the point at which lack of results and the costs of control call for a policy change; in this connection looks forward to receiving the Commission report on the results of the tolerable risk/cost effectiveness studies on external action and the review of the EuropeAid control strategy, in good time for the 2009 discharge procedure;

65. Notes with satisfaction the Court's recognition of Europe Aid's efforts to develop a control strategy; takes the view that an efficient control strategy aims at preventing errors ex-ante and not primarily at recovering undue paid funds ex-post; invites the Commission to continue developing its control strategy in the light of this approach, which is a priority for the discharge authority ;

38.Notes the ECAs' view that a coherent overall control strategy with regard to the management of EDF funds and external aid has yet to be established; welcomes the ECAs' concrete recommendations for elements to be included in this strategy; observes that the Commission's action plan towards an integrated internal control framework envisages common guidelines which are to be established for each policy family and that this should result in clearer and more coherent reporting in the annual activity reports; recognises the Commission’s willingness to further improve the supervisory and control ...[+++] systems and the concrete measures it proposed in this respect; asks the Commission to report, in the light of the ECAs' concrete recommendations, on the progress achieved in the forthcoming annual activity reports;

38. Notes the ECAs' view that a coherent overall control strategy with regard to the management of EDF funds and external aid has yet to be established; welcomes the ECAs' concrete recommendations for elements to be included in this strategy; observes that the Commission's Action Plan towards an Integrated Internal Control Framework envisages common guidelines which are to be established for each policy family and that this should result in clearer and more coherent reporting in the annual activity reports; recognises the Commission's willingness to further improve the supervisory and control ...[+++] systems and the concrete measures it proposed in this respect; asks the Commission to report, in the light of the ECAs' concrete recommendations, on the progress achieved in the forthcoming annual activity reports;

In each education establishment and each teacher training centre, defining, in conjunction with the local authorities, a consistent and durable investment policy based on a clear formulation of strategies for teaching and organisation and for developing skills, is a sine qua non which calls for new managerial practices.