Η σημασία αυτή υπογραμμίζεται επίσης από το σημαντικό ρόλο που αποδίδουν οι Συνθήκες και ο δημοσιονομικός κανονισμός στην απόφαση απαλλαγής, η οποία αποτελεί ύψιστη έκφραση του ελεγκτικού έργου στο θεσμικό επίπεδο.
In this context, the Committee on Budgetary Control is required to carry out much more complex and sophisticated duties than simply scrutinizing how the budget has been implemented : indeed, as emerges more clearly below, there should be continuous across-the-board monitoring of the degree to which management of the annual budget is consistent with multiannual revenue and expenditure forecasts and efforts should be made to ensure that, during a financial year, the Commission takes whatever action is required to guarantee that, when the accounts are closed, financial objectives will have been met.