ECSC) No 2/71 ofthe Council of 2 January 1971 implementing the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' osvn resources, the provisions ofthe second subparagraph of paragraph 2 ofthe abovementioned Articles must be interpreted to mean that the audit shall not cover substantive transactions properly so called shosvn in the supporting documents which re late to such establishment: accordingly, the audit on the spot shall not be carried out by recourse to the debtor."
2/71. an 2 Eanáir 1971, ag feidhmiú Chinneadh an 21 Aibreán 1970 ar acmhainní dílse na gComhphobal féin a chur in ionad ranníocaí airgeadais ó na Ball stáit. dlífear forálacha an dará fomhír de mhír 2 de na hAirteagail thuasluaite a léiriú ar an dóigh nach mbainfidh an iniúchóireacht leis na hoibríochtaí ábhartha iontu féin a bheidh sonraithe sna doiciméid tacaíochta a ghabhfaidh leis an suíomh; mar sin de ní dhéanfar an iniúchóireacht ar an bhfód ar Iáithreach an dleachtaí."