European Commission 28 February 2011, COMMISSION STAFF WORKING DOCUMENT Accompanying document to the REPORT FROM THE COMMISSION Member States' replies to the Court of Auditors' 2009 Annual Report {COM(2011)104 final}

EN EN EN EN EN EUROPEAN COMMISSION Brussels, 28.2.2011 SEC(2011)262 final COMMISSION STAFF WORKING DOCUMENT Accompanying document to the REPORT FROM THE COMMISSION Member States' replies to the Court of Auditors' 2009 Annual Report {COM(2011)104 final} EN 2 EN The European Court of Auditors (ECA), the EU's external auditor, provides annually a report containing the Statement of Assurance (DAS) on