The Member States 25 March 1957, Consolidated version of the Treaty on the Functioning of the European Union#PART SIX - INSTITUTIONAL AND FINANCIAL PROVISIONS#TITLE I - INSTITUTIONAL PROVISIONS#Chapter 2 - Legal acts of the Union, adoption procedures and other provisions#Section 1 - The legal acts of the Union#Article 288(ex Article 249 TEC)

The other institutions of the Union, any bodies, offices or agencies managing revenue or expenditure on behalf of the Union, any natural or legal person in receipt of payments from the budget, and the national audit bodies or, if these do not have the necessary powers, the competent national departments, shall forward to the Court of Auditors, at its request, any document or information necessary