Parliament's criticisms range very widely, but there are, I believe, two key aspects: 1) many of the criticisms which might appear to concern the Court are in fact directed at the Member States and the Commission; 2) the fact that the Court has delivered negative statements of assurance over ten years, which earns Parliament's reproaches (point 13), needs to be placed in the context of the Court's role, in its monitoring of the legality and regularity of the underlying transactions, of drawing attention to the actions of the bodies responsible for implementing expenditure.
Parlamenta kritikā bija vērsta uz ļoti plaša jomu, tomēr šeit, manuprāt, ir divi galvenie aspekti: 1) ļoti daudz kritikas, kas varētu attiekties tieši uz dalībvalstīm un Komisiju; 2) fakts, ka Palāta desmit gadus sniegusi negatīvas ticamības deklarācijas, izpelnoties Parlamenta pārmetumus (13. punkts), jāsaista ar Palātas lomu notikušo darījumu likumības un pareizības kontrolē, pievēršot uzmanību to iestāžu darbībai, kas ir atbildīgas par izdevumu izpildi.