Rule 112  : Statements by the Court of Auditors

1.    In the context of the discharge procedure or of Parliament's activities in the sphere of budgetary control, the President of the Court of Auditors may be invited to take the floor in order to present the comments contained in the Annual Report, special reports or opinions of the Court, or in order to explain the Court's work programme.

2.    Parliament may decide to hold a separate debate on any questions raised in such statements with the participation of the Commission and Council, in particular when irregularities in financial management have been reported.