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Accounts and Auditing (Financial Rules)</span></span></h3> <p><span style="font-size: 14px;"><span style="font-family: arial,helvetica,sans-serif;">(1) Each Director-General shall keep an accurate account of all receipts and disbursements.</span></span></p> <p><span style="font-family: arial,helvetica,sans-serif;"><span style="font-size: 14px;">(2) The Council shall appoint auditors who will serve for three years in the first instance and may be reappointed. The auditors shall examine the accounts of the Organization, particularly in order to certify that the expenditure has conformed, within the limits specified in the Financial Rules, to the provisions made in the budget, and shall discharge such other functions as are set out in the said Financial Rules.</span></span></p> <p><span style="font-size: 14px;"><span style="font-family: arial,helvetica,sans-serif;">(3) Each Director-General shall furnish the auditors with such information and held as they may require to carry out their duties.</span></span></p> <p> </p> <h3><span style="font-family: arial,helvetica,sans-serif;"><span style="color: rgb(0, 51, 102);">Auditors for CERN:</span></span></h3> <h4><span style="font-family: arial,helvetica,sans-serif;">Mandate:</span></h4> <p><span style="font-family: arial,helvetica,sans-serif;">Tribunal de Contas (Court of Auditors of Portugal)<br> 1050-189 Lisbon, Portugal</span></p> <p> </p> </div> <section> </section> </div> </article> </div> </div> </div> </main> <footer role="contentinfo"> <div class="row cern-footer"> <div class="col-xs-12 col-sm-3 col-md-3 col-lg-3 footer-first-col"> <div class="region region-footercolumn1"> <section id="block-cernoverride-cern-block-1" class="block block-block-content block-block-content386bbeda-b4a9-4937-a0f9-552101ab682c clearfix"> <h2 class="block-title">Contact</h2> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--items"> <div class="field--item"><p><span class="style4">E-mail:</span> <a href="mailto:%20Council.Secretariat@cern.ch">Council.Secretariat@cern.ch</a><span aria-label="(link sends e-mail)" class="mailto"></span></p> </div> </div> </section> </div> </div> <div class="col-xs-12 col-sm-8 col-md-8 col-lg-8 footer-second-col"> <div class="row"> <!-- CONTACT US --> <div class="col-sm-5 col-md-4 col-md-offset-0 col-lg-4 col-lg-offset-0"> </div> <!-- general info --> <div class="col-sm-6 col-sm-offset-1 col-md-4 col-md-offset-0 col-lg-4"> <div class=" mb-4"> </div> </div> <!-- cern and you --> <div class="col-sm-6 col-sm-offset-6 col-md-4 col-md-offset-0 col-lg-4 col-lg-offset-0"> <div class=" mb-4"> </div> </div> </div> </div> <div class="col-xs-1 col-sm-1 col-md-1 col-lg-1 footer-last-logo"> <a href="https://home.cern/" title="CERN" target="_blank"><img src="/sites/default/themes/cernoverride/logo-dark.svg" alt="CERN"/></a> </div> </div> <div class="copy-wrapper dark"> <a href="https://copyright.web.cern.ch/"> Copyright </a> © 2024 CERN</div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/index.php\/","pathPrefix":"en\/","currentPath":"node\/72","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"eJxtjmEOgzAIhS9U5UiGWlLrsDQtGr39WnWLyfaDwMfjkWdFtGjGBEmSbJSN_W5UhDUkM1KOg6NtKIq6FmjcVe4uvvR2bDHDE07FYiHwLBa5Gg4O0Z_7kQnjP6GlyMH9msRRiSElUnjM_RT8xLV0rlEkE7i8JuTeBWTxPc64G9q1_nh9pBvNgiqLwNVMOYrSAi3wG1Fnbak","theme":"cernoverride","theme_token":null},"ajaxTrustedUrl":[],"matomo":{"disableCookies":false,"trackMailto":true,"trackColorbox":true},"data":{"extlink":{"extTarget":true,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. 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