Court of Auditors. The competence of the Court of Auditors set out in Article 287(1) and (2) of the TFEU shall extend to the revenue and expenditure related to the implementation of the BMVI Regulation by Switzerland, including in the territory of Switzerland. In accordance with the requirements laid down in Article 287(3) of the TFEU and Part One, Title XIV, Chapter 1 of the Financial Regulation, the Court of Auditors shall have the possibility to perform audits on the premises of any body which manages revenue or expenditure on behalf of the Union in the territory of Switzerland as regards the BMVI, including on the premises of any natural or legal person in receipt of payments from the budget. In Switzerland, audits by the Court of Auditors shall be carried out in liaison with national audit bodies or, if these do not have the necessary powers, with the competent national departments. The Court of Auditors and the national audit bodies of Switzerland shall cooperate in a spirit of trust while maintaining their independence. These bodies or departments shall inform the Court of Auditors whether they intend to take part in the audit.
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Samples: Agreement Between the European Union and the Swiss Confederation on Supplementary Rules in Relation to the Instrument for Financial Support for Border Management and Visa Policy, Agreement Between the European Union and the Swiss Confederation on Supplementary Rules in Relation to the Instrument for Financial Support for Border Management and Visa Policy, Association Agreement
