PART ONECOMMON PROVISIONS

TITLE IXPRESENTATION OF THE ACCOUNTS AND ACCOUNTING

CHAPTER 2 Information on the implementation of the budget

Article 149Report on budgetary guarantees and risks

In addition to the statements and reports provided for in Articles 145 and 146, the Commission shall report to the European Parliament and to the Council once a year on the budgetary guarantees referred to in point (d) of Article 49(1) and the corresponding risks.

That information shall be sent to the Court of Auditors at the same time.