Secondly, I should like to draw attention to the last section in the Wynn report, which refers to the publication of a list setting out all refusals of approval.

In order to counter the proliferation of refusals of approval, it would be of great assistance if the Court of Auditors were to publish them in future in its annual report.

If the financial controller finds that an item has not been correctly charged to a specific budget item, then the financial controller's refusal of approval cannot be overruled by the superior institutional body.

That right is well known, in other words it is open to the institutional bodies to overrule a view or refusal of approval by the financial controller, except in one situation, namely the non-availability of resources.

Still on the subject of Parliament, I would like to draw attention to a few other points, including the increase in cancellations of appropriations, the various refusals of approval, particularly regarding interpretation, and the need to regularise the discrepancy of some ECU 4 million between the cash situation and accounts, which has been outstanding for several years.