European Court of Auditors 5 June 2001, Opinion No 2/2001 on a proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities

I (Information) COURT OF AUDITORS OPINION No 2/2001 on a proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities (submitted pursuant to Article 279 EC) (2001/C 162/01) THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Commu- nity, and in particular Article 248(4) and Article