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.
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.